M/s Spoorthi Sadan., Bijapur V. Commissioner of Income Tax, Belgaum., Belgaum

ITA 404/PAN/2014

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 2069 (ITAT-PANAJI)
• Duration Of Justice: 1 year(s) 6 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-06-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 09-06-2016
• Assessment Year: misc
• Appeal Filed On: 17-11-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ABHISHEK RATKAL LD
• Assessee Lawyers: V K GURUNATHAN
• Section: 12A; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH , PANAJI BEFORE SHRI NARENDRA S. SAINI , HONBLE ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, HONBLE JUDICIAL MEMBER ITA NO.403 /PAN/2014 : (ASST. YEAR : 12 AA ) M/S SEVA SADAN CONVENT, VS. COMMISSIONER OF INCOME TAX K.H.B. COLONY , MIG 257, BELGAUM . 5 TH CROSS, MUDDEBIHAL , BIJAPUR. PAN : AA JTS9638K (APPELLANT) (RESPONDENT) AND ITA NO.404/PAN/2014 : (ASST. YEAR : 12 AA) M/S SPOORTHI SADAN CONVENT , VS. COMMISSIONER OF INCOME TAX NEAR ANJUMAN COLLEGE, BELGAUM. HUNASAGI ROAD, TALLIKOTI 586 214, DIST: BIJAPUR. PAN : AAJTS9639J ( APPELLAN T) (RESPONDENT) APPELLANT BY : SHRI V. K. GURUNATHAN , ADV. RESPONDENT BY : SHRI ABHISHEK RATKAL, LD. D.R. DATE OF HEARING : 0 9 /06 /2016 DATE OF ORDER : 0 9 / 06 /2016 O R D E R PER GEORGE MATHAN , J.M : ITA 403/PAN/2014 IS AN APPEAL FILED BY M/S SEVA SADAN CONVENT, MUDDEBIH AL AGAINST THE ORDER OF THE LD. CIT, BELGAUM IN NO. 47/12A/ CIT/BGM/ 2014 - 15 DT. 12 TH SEPTEMBER 2014 REJECTING THE CLAIM FOR REGISTRATION U/S 12AA OF THE I.T. ACT 1961. 2 ITA NO. 403 & 404 /PAN/20 14 (ASST. YR: 12AA ) ITA 404/PAN/2014 IS AN APPEAL FILED BY M/S SPO O RTH I SADAN CONVENT , TAL LIKO TI AGAINST THE ORDER OF THE LD. CIT, BELGAUM IN NO. 46/12A /CIT/BGM/ 2014 - 15 DT. 22 ND SEPTEMBER 2014 REJECTING THE CLAIM FOR REGISTRATION U/S 12 AA OF THE I.T. ACT 1961. AS THE ISSUE IN THE BOTH THE APPEALS ARE IDENTICAL THE SAME ARE DISPOSED OFF BY THIS COMMON ORDER. SHRI V. K. GURUNATHAN ADVOCATE REPRESENTED ON BEHALF OF THE ASSESSEE AND SHRI ABHISHEK RAT KAL LD. DR REPRESENTED ON BEHALF OF THE REVENUE. IT W AS SUBMITTED BY THE LD. AR THAT THE ASSESSEES WERE CREATED BY A MEMORANDUM OF TRUST DT. 15/03/2010. THE ASSESSEE HAD ORIGINALLY FILED FOR REGISTRATION U/S 12A VIDE AN APPLICATION DT. 16/11/2010. THE SAME CAME TO BE REJECTED ON MERITS BY THE LD. CIT, BELGA UM VIDE ORDER DT. 24/06/2011. THE ASSESSEE HAD FILED APPEAL TO THE I.T.A.T. AGAINST THE SAID REJECTION AND THE I.T.A.T. HAD VIDE ITS ORDER IN ITA 168 & 169/PAN/2014 HAD DISMISSED THE APPEALS ON LIMITATION ON ACCOUNT OF DELAY OF 997 DAYS. THE ASSESSEE HAD F ILED APPEAL TO THE HONBLE HIGH COURT OF KARNATAKA AT DHARWAD AND THE SAME WAS ALSO DISMISSED VIDE ORDER ITA 100065/15, AND 100066/15, DT. 17/02/2016. IT WAS THE SUBMISSION THAT IN THE MEAN TIME ON 20/02/2014 THE ASSESSEE HAD AMENDED THE TRUST DEED DT . 15/03/2010 AND HAD FILED THE SUPPLEMENTARY DEED OF DECLARATION DT. 20/02/2014 ALONG WITH AN APPLICATION FOR REGISTRATION U/S 12A A TO THE LD. CIT, BELGAUM. IT WAS THE SUBMISSION THAT THE LD. CIT HAD REJECTED THE SAME VIDE AN ORDER DT. 12 TH SEPTEMBER 2014 WHICH ARE THE IMPUGNED ORDERS IN THAT APPEAL . IT WAS THE SUBMISSION THAT AS FRESH APPLICATION HAVE BEEN FILED THE LD. CIT OUGHT TO HAVE GRANTED THE ASSESSEE REGIST RATION U/S 12AA AT LEAST FROM THE ASSESSMENT YEAR RELEVANT TO THE YEAR OF APPLICATION FOR REG ISTRATION. ON A SPECIFIC QUERY FROM THE BENCH AS TO WHEN THE REGISTRATION IS RESPECT OF THE ORIGINAL DECLARATION OF TRUST HAS 3 ITA NO. 403 & 404 /PAN/20 14 (ASST. YR: 12AA ) BEEN REJECTED BY THE LD. CIT AND THE SAID REJECTION HAVING ALSO BEEN UPHELD BY THE I.T.A.T. ON ACCOUNT OF THE DISMISSAL OF THE ASS ESSEES APPEAL EVEN THOUGH ON ACCOUNT OF LIMITATION AND WHICH HAS BEEN UPHELD BY THE HONBLE JURISDICTIONAL HIGH COURT, HOW WAS THE AMENDED TRUST DEED BE CONSIDERED FOR REGISTRATION WHEN THE SAME DEFECT POINTED OUT BY THE LD. CIT IN THE ORIGINAL ORDER REMA INS. TO THIS THE LD. AR SUBMITTED THAT THESE ARE FRESH PROCEEDINGS AND THE ORIGINAL ORDER OF THE LD. CIT HAVING NOT BEEN ADJUDICATED ON, O N MERIT, THE ISSUES SHOULD BE CONSIDERED IN THE PRESENT APPEAL. IT WAS THE SUBMISSION THAT THE ASSESSEE MAY BE GRANTED REGISTRATION U/S 12A A OF THE ACT. IN REPLY LD. DR SUBMITTED THAT THE DEFECTS POINTED OUT BY THE LD. CIT IN HIS ORIGINAL ORDER R EMAIN EVEN AFTER THE AMENDMENT TRUST DEED WAS PUT UP FOR REGISTRATION. HE VEHEMENTLY SUPPORTED THE ORDER OF THE LD. CIT. WE HAVE CONSIDERED THE RIVAL SUBMISSION. AT THE OUTSET WHAT IS NOTICED IS THAT THE SAME TRUST DEED IS BEING PUT UP FOR REGISTRATION U/S 12A A FOR THE SECOND TIME WHEN ON THE FIRST OCCASION THE REGISTRATION HAS BEEN DENIED. EVEN IF THE AMENDED TRUST DEED IS CON SIDERED AS A FRESH OR NEW DEE D, STILL THE FINDING OF THE LD. CIT THAT THE ASSESSEE CONTINUOUS TO DO THE SAME ACTIVITIES AS WAS CONTEMPLATED IN THE UN AMENDED TRUST DEED REMAINS. AND THE FINDINGS ON MERITS BY THE LD. CIT FOR THE PURPOSE OF REJECTING THE REGI STRATION IN RESPECT OF THE UN AMENDED TRUST D EED STILL REMAINING AND T HAT ORDER OF THE LD. CIT HAS GOT CONFIRMED ON ACCOUNT OF THE DISMISSAL OF THE ASSESSEE APPEAL BY THE HONBLE JURISDICTIONAL HIGH COURT. THAT BEING SO IT WOULD NOT BE OPEN TO THE TRIBUNAL TO ADJUDICATE ON THE MERITS IN RESPECT OF THE SECOND APPLICATION FOR REGISTRATION ON THE SAME OR AMENDED TRUST DEED. 4 ITA NO. 403 & 404 /PAN/20 14 (ASST. YR: 12AA ) IN THESE CIRCUMSTANCES WE ARE OF THE VIEW THAT THE REJECTION OF THE REGISTRATION DONE BY THE LD. CIT IS ON A RIGHT FOOTING AND DOES NOT CALL FOR INTERFERENCE. IN THE RESULT APPEAL S OF THE ASSESSEE ARE DISMISSED. ORDER PR ONOUNCED IN THE OPEN COURT ON 0 9 .06 .2016. SD/ - (NARENDRA S. SAINI) ACCOUNTANT MEMBER SD/ - (GEORGE MATHAN) JUDICIAL MEMBER PLACE : PANAJI - GOA DATED : 0 9 /06 /2016 *N * COPY TO : (1) APPELLANT (2) RESPONDENT (3) CIT CONCERNED (4) CIT(A) CONCERNED (5) D.R (6) GUARD FILE TRUE COPY, BY ORDER ASSIST ANT REGISTRAR ITAT, PANAJI BENCH, PANAJI