DHARM SANSKRITI SANGAM (DSS), NEW DELHI V. CIT (EXEMPTIONS), NEW DELHI

ITA 4357/DEL/2017

• Counselvise Citation: [2020] 112 COUNSELVISE.COM (IT) 0063 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 5 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-01-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2017-2018
• Appeal Filed On: 03-07-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NIDHI SRIVASTAVA
• Keywords: Condonation of delay
• Section: 80G; 12AA

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI B BEN CH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI K.N. CHARY, JUDICIAL MEMBE R ITA NO. 4357/DEL/2017 [ASSESSMENT YEAR: 2017-18] DHARM SANSKRITI SANGAM [DSS] VS. THE C.I.T [EXEMPTION] 3/64, 2 ND FLOOR, RAJENDER NAGAR NEW DELHI NEW DELHI PAN: AACAD 2988 B [APPELLANT] [RESPONDENT] DATE OF HEARING : 01.01.2020 DATE OF PRONOUNCEMENT : 01.01.2020 ASSESSEE BY : MS. RENUKA GUPTA, CA MS. GUNJAN SHARMA, CA REVENUE BY : MS. NIDHI SRIVASTAVA, CIT- DR ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER, THIS APPEAL BY THE ASSESSEE IS PREFERRED AGAINST TH E ORDER OF THE COMMISSIONER OF INCOME TAX [EXEMPTIONS], NEW DELHI DATED 29.03.2017. 2 2. THE LD. COUNSEL FOR THE ASSESSEE HAS FILED AN AP PLICATION PRAYING FOR CONDONATION OF DELAY IN FILING THE APPE AL. WE FIND THAT THE DELAY STANDS REASONABLY EXPLAINED. ACCORD INGLY, WE CONDONE THIS DELAY AND ADMIT THE APPEAL. 3. THE SUM AND SUBSTANCE OF THE GRIEVANCE OF THE AS SESSEE IS THAT THE CIT(E) ERRED IN REJECTING THE APPLICATI ON FOR REGISTRATION U/S 12AA OF THE INCOME TAX ACT, 1961 [HEREINAFTER REFERRED TO AS 'THE ACT' FOR SHORT] AN D APPROVAL U/S 80G OF THE ACT FOR WANT OF ORIGINAL COPY OF MEM ORANDUM OF ASSOCIATION ISSUED BY THE REGISTRAR OF SOCIETIES . 4. BRIEFLY STATED, THE FACTS OF THE CASE ARE THAT T HE ASSESSEE FILED TWO APPLICATIONS ON 01.09.2016 IN FO RM NOS. 10A & 10G SEEKING REGISTRATION U/S 12AA OF THE ACT AND APPROVAL U/S 80G OF THE ACT. THE LD. CIT(E) ISSUED LETTERS REQUESTING THE ASSESSEE TO SUBMIT CERTAIN DOCUMENTS IN SUPPORT OF ITS CLAIM OF REGISTRATION AND APPROVAL. ON RECEIVING NO COMPLIANCE, THE LD. CIT(E) FURTHER ISS UED LETTERS AND SUBSEQUENTLY RECEIVED WRITTEN SUBMISSIONS ON 14 .03.2017 AND 21.03.2017. 3 5. HOWEVER, THE LD. CIT(E) REJECTED THE APPLICATION S FOR WANT OF ORIGINAL MEMORANDUM OF ASSOCIATION FOR VERI FICATION. THE LD. CIT(E) WAS OF THE FIRM BELIEF THAT THE ASS ESSEE HAS NOT COMPLIED WITH THE PROVISIONS OF SECTION 12AA OF THE ACT AND HENCE NOT ELIGIBLE FOR REGISTRATION U/S 12AA OF THE ACT AND APPROVAL U/S 80G OF THE ACT. 6. BEFORE US, THE LD. COUNSEL FOR THE ASSESSEE STAT ED THAT ORIGINAL DOCUMENTS COULD NOT BE RECEIVED FROM THE REGISTRAR OF SOCIETIES. IT IS THE SAY OF THE LD. COUNSEL FOR THE ASSESSEE THAT CE RTIFIED COPIES WERE FILED WITH THE APPLICATIONS AND WERE VERY MUCH AVAI LABLE WITH THE LD. CIT(E). 7. PER CONTRA, THE LD. DR SUPPORTED THE FINDINGS OF THE LD. CIT(E). 8. WE HAVE CAREFULLY CONSIDERED THE ORDERS OF THE L D. CIT(E) AND HAVE PERUSED THE DOCUMENTS WHICH HAVE BEEN FILED BE FORE US. IT IS TRUE THAT THE ASSESSEE DID NOT FILE ORIGINAL MEMORA NDUM OF ASSOCIATION BEFORE THE LD. CIT(E). HOWEVER, IT IS EQUALLY TRUE THAT CERTIFIED COPIES WERE FILED WITH THE LD. CIT(E). 4 9. IN THE INTEREST OF JUSTICE AND FAIR PLAY, WE RES TORE THE ISSUES TO THE FILE OF THE LD. CIT(E). THE ASSESSEE IS DIRECT ED TO FURNISH THE ORIGINAL DOCUMENTS FOR VERIFICATION AND THE LD. CIT (E) IS DIRECTED TO EXAMINE THE SAME AND DECIDE THE ISSUE AS PER THE PR OVISIONS OF LAW AFTER AFFORDING REASONABLE AND SUFFICIENT OPPORTUNI TY OF BEING HEARD TO THE ASSESSEE. 10. IN THE RESULT, THE APPEAL FILED BY THE ASSESS EE IN ITA NO. 4357/DEL/2017 IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 01.01. 2020. SD/- SD/- [K.N. CHARY] [N.K. BILLAIYA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 01 ST JANUARY, 2020. VL/ COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT ASST. REGISTRAR 4. CIT(A) ITAT, NEW DELHI 5. DR 5 DATE OF DICTATION DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS /PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P S/PS DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WE BSITE OF ITAT DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER