Murshidabad District Digamber Jain Samaj, Murshidabad V. CIT Kol - XXI,kolkata, Kolkata

ITA 386/KOL/2013

• Counselvise Citation: 38623514 RSA 2013
• Duration Of Justice: 2 year(s) 9 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-11-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 27-02-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: R K PATODI
• Section: 12A; 12AA; 12; 11

Judgement Text

I.T.A. NO. 386/KOL./2013 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA A BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER I.T.A. NO. 386/KOL/ 2013 MURSHIDABAD DISTRICT DIGAMBER JAIN SAMAJ,.......... ...............APPELLANT STATION ROAD, P.O. LALGOLA, DISTRICT- MURSHIDABAD, WEST BENGAL-742 306 [PAN : AACAM 4477 A] -VS.- COMMISSIONER OF INCOME TAX, KOLKATA-XXI,........... .............RESPONDENT KOLKATA, 3, GOVERNMENT PLACE (WEST), KOLKATA-700 001 APPEARANCES BY: SHRI R.K. PATODI, FCA , FOR THE ASSESSEE SHRI RAJAT SUBHRA BISWAS, CIT, D.R., FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : NOVEMBER 26, 2015 DATE OF PRONOUNCING THE ORDER : NOVEMBER 30, 2015 O R D E R PER SHRI P.M. JAGTAP :- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF LD. COMMISSIONER OF INCOME TAX, KOLKATA-XXI, KOLKATA DA TED 31.01.2013, WHEREBY HE REJECTED THE APPLICATION FILED BY THE AS SESSEE FOR REGISTRATION UNDER SECTION 12AA OF THE INCOME TAX ACT, 1961. 2. THE ASSESSEE IN THE PRESENT CASE IS A SOCIETY, W HICH WAS ESTABLISHED ON 29.06.2005 UNDER THE WEST BENGAL SOCIETY REGISTR ATION ACT. IT FILED AN APPLICATION FOR REGISTRATION UNDER SECTION 12AA BEF ORE THE LD. CIT, KOLKATA-XXI ON 27.07.2012. SINCE THE SAID APPLICATI ON WAS FILED BY THE ASSESSEE BEYOND THE PERIOD OF ONE YEAR FROM ITS CRE ATION AND THERE WERE NO REASONS GIVEN FOR THE DELAY IN FILING IT, THE LD . CIT REJECTED THE SAME. HE ALSO HELD THAT AS PER THE AIMS AND OBJECTS ENUME RATED IN THE I.T.A. NO. 386/KOL./2013 PAGE 2 OF 3 MEMORANDUM OF ASSOCIATION, THE ASSESSEE-SOCIETY WAS ESTABLISHED FOR THE WELFARE OF THE PEOPLE ESPECIALLY FOR THE JAIN COMMU NITY IN MURSHIDABAD AND IT WAS, THEREFORE, HIT BY THE PROVISIONS OF SEC TION 13(1)(B) OF THE ACT. HE HELD THAT THE ASSESSEE-SOCIETY, THEREFORE, WAS N OT ELIGIBLE FOR REGISTRATION UNDER SECTION 12AA ON THIS GROUND ALSO . AGGRIEVED BY THE ORDER OF THE LD. CIT, THE ASSESSEE HAS PREFERRED TH IS APPEAL BEFORE THE TRIBUNAL. 3. WE HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AN D ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. AS POINTED O UT BY THE LD. COUNSEL FOR THE ASSESSEE, THE RELEVANT CLAUSE (A) OF SUB-SE CTION (1) OF SECTION 12A PRESCRIBING THE PERIOD OF ONE YEAR FOR FILING THE A PPLICATION FROM THE CREATION OF THE TRUST OR THE ESTABLISHMENT OF THE I NSTITUTION IS NOT APPLICABLE IN RELATION TO ANY APPLICATION MADE ON O R AFTER THE 1 ST DAY OF JUNE, 2007 AS PER THE 2 ND PROVISO AND AS PER SUB-SECTION (2) OF SECTION 12A, WHERE AN APPLICATION HAS BEEN MADE ON OR AFTER THE 1 ST DAY OF JUNE, 2007, THE PROVISIONS OF SECTIONS 11 & 12 SHALL APPL Y IN RELATION TO THE INCOME OF SUCH INSTITUTION FROM THE ASSESSMENT YEAR IMMEDIATELY FOLLOWING THE FINANCIAL YEAR IN WHICH SUCH APPLICAT ION IS MADE. HE HAS CONTENDED THAT THE LD. CIT, THEREFORE, OUGHT TO HAV E CONSIDERED THE APPLICATION OF THE ASSESSEE FOR REGISTRATION UNDER SECTION 12AA FILED ON 27.07.2012 AS PER SECTION 12A(2) OF THE ACT AND NOT UNDER SECTION 12A(1)(A) OF THE ACT AND THIS POSITION CLEARLY EVID ENT FROM THE RELEVANT PROVISIONS OF THE LAW AS AMENDED W.E.F. 01.06.2007 IS NOT DISPUTED EVEN BY THE LD. D.R. THE LD. D.R. HAS ALSO NOT BEEN ASK DISPUTE OR CONTROVERT THE CONTENTION RAISED BY THE LD. COUNSEL FOR THE ASSESS EE THAT IF THERE IS ANY VIOLATION WITHIN THE PURVIEW OF SECTION 13(1)(B) RE FERRED TO BY THE LD. CIT IN HIS IMPUGNED ORDER, THE SAME IS TO BE CONSIDERED AT THE ASSESSMENT STAGE FOR THE PURPOSE OF ALLOWING THE CLAIM OF THE ASSESSEE FOR EXEMPTION UNDER SECTION 11 AND THE SAME CANNOT BE A GROUND FO R REJECTION OF REGISTRATION TO THE ASSESSEE UNDER SECTION 12AA OF THE ACT. IT IS THUS CLEAR THAT THE IMPUGNED ORDER PASSED BY THE LD. CIT REJEC TING THE APPLICATION OF THE ASSESSEE FOR REGISTRATION UNDER SECTION 12AA IS NOT IN ACCORDANCE I.T.A. NO. 386/KOL./2013 PAGE 3 OF 3 WITH THE RELEVANT PROVISIONS OF THE LAW. WE, THEREF ORE, SET ASIDE THE SAME AND REMIT THE MATTER BACK TO HIM TO DISPOSE OF THE APPLICATION OF THE ASSESSEE FOR REGISTRATION UNDER SECTION 12AA AFRESH IN ACCORDANCE WITH LAW AFTER GIVING THE ASSESSEE AN OPPORTUNITY OF BEI NG HEARD. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TRE ATED AS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON NOVEMBER 30, 2015. SD/- SD/- (S.S. VISWANETHRA RAVI) (P.M. JAGTAP) JUDICIAL MEMBER ACCOUNTANT MEMBER KOLKATA, THE 30 TH DAY OF NOVEMBER, 2015 ORDER PRONOUNCED BY SD/- SD/- (S.S.V.R.) (W.A.) J.M. A.M. COPIES TO : (1) MURSHIDABAD DISTRICT DIGAMBER JAIN SAMAJ, STATION ROAD, P.O. LALGOLA, DISTRICT- MURSHIDABAD, WEST BENGAL-742 306 (2) COMMISSIONER OF INCOME TAX, KOLKATA-XXI, KOLKATA, 3, GOVERNMENT PLACE (WEST), KOLKATA-700 001 (3) THE DEPARTMENTAL REPRESENTATIVE (4) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.