Rasiklal M. Dhariwal Foundation, Pune V. ITO (Tech-III), Pune, Pune

ITA 439/PUN/2008

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 49735 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-04-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 24-03-2011
• Assessment Year: 2006-2007
• Appeal Filed On: 24-03-2008
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A S JHA
• Section: 80G

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B , PUNE BEFORE SHRI SHAILENDRA KUMAR YA DAV J UDICIAL MEMBER AND SHRI D. KARUNAKARA RAO A CCOUNTANT M EMBER ITA NO. 439 /PN/ 20 0 8 ( ASSTT. YEAR : 200 6 - 07 ) RASIKLAL MANIKCHAND DHARIWAL FOUNDATION , APPELLANT MANIKCHAND HOUSE, PLOT NO. 100 - 101 D. KENNEDY ROAD, BEHIND HOTEL LE MERIDIAN PUNE 411 001 PAN : NOT AVAILABLE VS. I.T.O (TECH III) RESPONDENT PUNE APP ELLANT BY : SHRI KISHORE PHADKE RESPONDENT BY : SHRI A.S. JHA ORDER PER D KARUNAKARA RAO AM THIS IS AN APPEAL FILED BY THE ASSESSEE DIRECTED AGAINST THE ORDER OF CIT - III , PUNE DATED 14.01.2008 GRANTING OF REGISTRATION U/S. 80G 5 (6) OF THE INCOME TAX ACT AND TOOK US THROUGH PARA 2 TO DEMONSTRATE THA T THE REGISTRATION WAS GRANTED FOR THE A.YS. 2006 - 07 TO 2009 - 10 WHICH MUST MEAN THE PREVIOUS YEARS COMMENCING FROM 1.4.2005 TO 31.3.2009. B UT THE CIT MENTIONED DATES IN BRACKETS AND THE SAME READS AS FOLLOWS IE ( 01 - 04 - 2006 TO 31 - 03 - 2009). THIS CAUSED CONF USION IN THE MINDS OF THE ASSESSING AUTHORITIES AND THEY STA RTED DISALLOWING THE EXEMPTION CLAIMED IN RESPECT OF PERIOD 1.4.2005 TO 31.3.2006. APPARENTLY, THE DENIAL OF EXEMPTION FOR THE PERIOD 1.4.2005 TO 31.3.2006 DOES APPEAR TO BE THE INTENTION OF THE CIT AS HE GRANTED EXEMPTION FOR THE AY 2006 - 07 (PY 1.4.2005 - 31.3.2006) WHICH IS EVIDENT FROM HIS ORDER . FURTHER, ASSESSEE MENTIONED THAT HE FILED A RECTIFICATION APPLICATION BEFORE THE CIT AND THE SAME IS RECALLED TO AVOID THE MULTIPLICITY OF THE PROCEED INGS SINCE THE MATTER IS PENDING BEFORE THE TRIBUNAL. THE ASSESSEE PRAYED FOR DIRECTING THE CIT TO MAKE REQUISITE CORRECTIONS IN THIS REGARD. 2. ON THE OTHER HAND, THE LD CIT D.R. FOR REVENUE MENTIONED THAT THE ASSESSEE FILED LETTER FOR SUCH EXEMPTION ONLY ON 16.3.2005. OTHERWISE, HE RELIED ON THE ORDER OF THE CIT. DURING THE REBUTTAL TIME, LD. COUNSEL MENTIONED THAT THE REQUISITE LETTER PLACED AT PAGE 2 & 3 OF THE PAPER BOOK WHICH ARE THE LETTERS ITA 439 /PN/ 200 8 RASIKLAL MANIKCHAND DHARIWAL FOUONDATION ( A.Y. 200 6 - 07 ) . 2 ADDRESSED TO CIT III, PUNE SHOWS THAT ASSESSEE WANTED GRANT OF APPROVAL FOR REGISTRATION U/S 80G (5) OF THE ACT FOR THE PERIOD COMMENCING FROM 1.4.2005 ONWARDS. 3 . WE HAVE PERUSED THE ORDER OF THE REVENUE AS WELL AS THE CORRESPONDENCE FILED BEFORE US. LAST PARA FROM PAGE 3 OF THE PAPER BOOK WHICH IS REP RODUCED AS UNDER SHOWS THE REQUEST OF THE ASSESSEE IS FOR THE PERIOD 1.4.2005 ONWARDS : MAY WE ONCE AGAIN REQUEST YOU TO KINDLY PASS YOUR ORDER GRANTING APPROVAL FOR RENEWAL FOR THE PERIOD 1 - APRIL - 2005 TO 31 - MARCH - 2008 AND ARRANGE TO ISSUE THE NECESSARY CERTIFICATE. FOR WANT OF THIS RENEWAL OF CERTIFICATE IS COMING GREAT HARASSMENT. AWAITING YOUR EARLIEST ORDER. THE ORDER OF THE CIT DATED 14.1.08 VIDE PARA 2 (REPRODUCED BELOW) SHOWS THAT THE A.Y. 2006 - 07 IS INCLUDED FOR RENEWAL WHICH INCLUDES THE PRE VIOUS YEAR COMMENCING FROM 1.4.2005 ONWARDS. 2. THE ABOVE APPROVAL SHALL REMAIN VALID FOR THE ASSESSMENT YEARS 2006 - 07 TO 2009 - 10 (I.E. FOR 01 - 04 - 2006 TO 31 - 03 - 2009) SUBJECT TO ADHERENCE TO THE FOLLOWING: (I) RECEIPTS ISSUED TO THE DONORS SHOULD BEAR THE REFERENCE NUMBER AND DATE OF THIS ORDER. (II) THE RETURNS OF INCOME ACCOMPANIED BY STATEMENT OF ACCOUNTS AND INCOME & EXPENDITURE ACCOUNT, BALANCE SHEET OF THE ABOVE TRUST/SOCIETY SHOULD BE SUBMITTED TO THE CONCERNED ASSESSING OFFICER WITHIN THE S PECIFIED DUE DATES LAID DOWN IN THE INCOME - TAX ACT. 4. CONSIDERING THE ABOVE, WE ARE OF THE OPINION THAT THERE IS A RECTIFIABLE MISTAKE APPARENT FROM THE RECORDS AND THE AO HAS ERRED IN INTERPRETATION OF THE DIRECTIONS OF THE CIT. SO, IN OUR OPINION, THE ORDER OF CIT DATED 14.1.20 08 HAS ACTUALLY GRANTED RENEWAL/ GRANTING THE BENEFIT OF DEDUCTION U/S. 80 G OF THE INCOME TAX ACT FOR THE AY 2006 - 07 TOO, WHICH IS EXPRESSIVELY OBVIOUS . ACCORDINGLY, GROUND RAISED BY THE ASSESSEE IS ALLOWED. 5 . IN THE RESU LT APPEAL OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON 20TH APRIL , 201 1 SD/ - SD/ - ( SHAILENDRA KUMAR YADAV ) (D. KARUNAKARA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER PUNE DATED THE 20TH APRIL , 201 1 US ITA 439 /PN/ 200 8 RASIKLAL MANIKCHAND DHARIWAL FOUONDATION ( A.Y. 200 6 - 07 ) . 3 COPY OF THE ORDER IS FORWARDED TO : 1. THE A PP ELLANT 2. THE RESPONDENT 3. THE CIT - I I I , PUNE 4. THE D.R. ITAT B BENCH 5. GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL PUNE