M/s S B Manghnani Charitable Trust , Bangalore V. Commissioner of Income Tax (Exemptions) , Bangalore

ITA 381/BANG/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 7144 (ITAT-BANGALORE)
• Duration Of Justice: 4 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2016-2017
• Appeal Filed On: 01-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R.N.SIDDAPAJI
• Keywords: Charitable institution; Condonation of delay; TDS
• Section: 119(2)(b); 201; 13; 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH ES : B , BANGALORE BEFORE SHRI B.R.BASK A RAN, ACCOUNTANT MEMBER AND S MT BEEN A PILLAI , JUDICAL MEMBER ITA NO. 38 1 (BANG)/ 20 1 9 ( ASSESSMENT YEAR : 2016 - 17 ) M/S S.B.MANGHNANI CHARITABLE TRUST NO.202 , VRR MIDTOWN, NO.18, 8 TH MAIN, OFF 80 FEET ROAD, NEW THIPPASANDRA, BENGALURU - 560 038 PAN NO. A ADTS9138G APPELLANT VS THE COMMISSIONER OF INCOME TAX, (EXEMPTION), BENGALURU, RESPONDENT APPELLANT BY : SH RI S.V.RAVISHANKAR, A DVOCATE RE VENUE BY : S RI R.N.SIDDAPAJI, ADDL. C IT DATE OF HEARING : 0 1 - 0 7 - 2019 DATE OF PRONOUNCEMENT : 24 - 07 - 2019 O R D E R PER S MT BEENA PILLAI, JUDICIAL MEMBER PRESENT APPEAL HAS BEEN FILED BY ASSESSEE AGAINST ORDER DATED 2 7 - 1 2 - 201 8 PASSED BY LD. CIT ( EXEMPTION ), BE NGALURU FOR ASSESSMENT YEAR 201 6 - 17 ON FOLLOWING GROUNDS;. 1. THE ORDER OF THE LD. CIT(A), BENGALURU PASSED UNDER SECTION 119(2)(B) OF THE ACT RW RULE 17 OF THE IN C OME TAX RUL E S, 1962 DATED 27 - 12 - 2018 IN SOFAR AS IT IS AGAINST THE APPELLANT IS OPPOSED TO LAW, WEIGHT OF EVIDENCE, NATURAL IT A NO. 381 /BANG/201 9 2 JUSTICE, PROBABILITIES, FACTS AND CIRCUMSTANCES OF THE APPELLANTS CAS E . 2. THE LD. CIT(A) ERRED IN LAW A ND ON FACTS IN NOT CONDONING THE DELAY IN FILING HE APPLICATION IN FORM 9A ON FACT AND CIRCUMSTANCES OF TH E CASE. 3. THE LD.CIT(A) IS NOT JUSTIFIED IN LAW CONCLUDING THAT HE IS NOT EMPOW E RED TO CONDONE THE DELAY IN FILING OF APPLICATION IN FORM9A ON THE FACTS AND CIRCU MSTANCES OF THE CASE. 4. THE LD. CIT(A) OUGHT TO HAVE APPRECIATED THAT THE CENTRAL BOARD OF DIRECT TAXES HAS EMPOWERED THE COMMISSIONER OF INCOME TAX (EXEMPTION) TO CONDONE THE DELAY IN FILING FORM 9A VIDE CIRCULAR 7 OF 2018 DATED 20.12.20 18. 5. THE LD. CIT(A) ERRE D IN L A W IN MECHANICALLY REJECTING THE APPLICATION OF THE APPELLANT WITHOUT PA S SING A SPEAKING ORDER ON THE FACTS AND CIRCUM STANCES OF THE C A SE. 6. THE LD. CIT(A) FAIL E D TO APPRECIATE THAT THE APPELLANT WAS PREVENTED BY REASONAB LE CAUSE IN FILING THE APPLICATION FORM 9A BELATEDLY AND THE DELAY OUGHT TO HAVE BEEN CONDONED ON THE FACTS AND CIRCUMSTANCES OF THE CASE. 7. THE LD. CIT(A) FAILED TO APPRECIATE THE EXPLANATIONS PROVIDED BY THE APPELLANT THAT RESULTED IN A DELAY IN FILING THE APPLICATION IN FORM 9A ON THE FACTS AND CIRCUMSTANCES OF THE C A SE. 8. THE LD. CIT(A) FAILED TO APPRECIATE THAT THE APPELLANT SATISFIES ALL THE CONDITIONS STIPULATED FOR C ONDONAT I ON OF DELAY ON THE FACTS AND CIRCUMSTANCES OF THE C A SE. 9. THE APPELLANT CRAVES LEAVE TO ADD, ALTER AMEND, SUBSTITUTE, CHANGE AND DELETE ANY OF THE GROUNDS OF APPEAL. 10. FOR THE ABOVE AND OTHER GROUNDS THAT MAY BE URGED AT THE TIME OF HEARING OF THE APPEAL, THE APPELLANT PRAYS THAT THE APPEAL MAY BE ALLOWED AND JUSTICE RENDERE D. IT A NO. 381 /BANG/201 9 3 2. THE ONLY ISSUE THAT ARISES FROM IMPUGNED ORDER IS REGARDING CONDONATION OF DELAY IN FILING FORM 9A FOR ASSESSMENT YEAR 2016 - 17. IT HAS BEEN SUBMITTED THAT ASSESSEE HAS FILED RETURN FOR THE YEAR UNDER CONSIDERATION AFTER THE DUE DATE SPECIFIED UNDER SECTION 13 (9) OF THE A CT. LD. CIT (A) DISMISSED THE APPEAL FILED BY ASSESSEE AS THE APPLICATION FOR CONDONATION OF DELAY CAN BE CONSIDERED ONLY BY COMMISSIONER (EXEMPTION). 3. AGAINST THE AFORESAID ORDER BY LD. CIT (A) ASSESSEE FILED APPEAL BEFORE US. THE RELIEF SOUGHT IN THE PRESENT APPEAL IS FOR CONSIDERING THE APPLICATION F OR CONDONATION OF DELAY FILED IN F ORM 9A. 3.1 AT THE OUTSET LD. AR INCLINED TO WITHDRAW THE PRESENT APPEAL AND INFORMED BEFORE THE BENCH AT THE TIME OF HEARING TO FILE THE SAME BEFOR E LD. CIT(E XEMPTION). CONSIDERING THE SUBMISSIONS ADVANCED, ASSESSEE IS ALLOWED TO WITHDRAW THIS APPEAL TO SEEK APPROPRIATE REMEDY BEFORE AN APPROPRIATE AUTHORITY. 4. ACCORDINGLY THE GROUNDS FILED BY ASSESSEE STANDS DISMISSED. 5. IN THE RESULT APPEAL FILE D BY ASSESSEE SHALL STANDS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 24 - 07 - 2019 SD/ - SD/ - (B.R.BASKARAN) ( BEENA PILLAI) ACCOUNTANT MEMBER JUDICIAL ME MBER DATED: THE 24 TH JULY, 2019. * AM IT A NO. 381 /BANG/201 9 4 C OPY OF THE ORDER FORWARDED TO: 1.APPELLANT; 2.RESPONDENT; 3.CIT; 4.CIT(A); 5. DR 6. IT O (TDS) 7 .GUARD FILE BY ORDER ASST. REGISTRAR 1. DATE OF DICTATION 2. DATE ON WHICH THE TYPED DRAFT IS PLACED 3. BEFORE THE DICTATING MEMBER . 4. DATE ON WHICH T HE APPROVED DRAFT COMES TO SR.P.S .. 5. DATE ON WHICH THE FAIR ORDER IS PLACED 6. BEFORE THE DICTATING MEMBER .. 7. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.PS 8. DATE OF UPLOADING THE ORDER ON WEBSITE.. 9. IF NOT UPLOADED, FURN ISH THE REASON FOR DOING SO .. 10. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK .. 11. DATE ON WHICH ORDER GOES FOR XEROX & ENDORSEMENT 12. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 13. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER .