Assistant Commissioner of Income-tax, Exemption Circle, Aurangabad V. M/s. Trimbakeshwar Devasthan Trust, Nashik

ITA 450/PUN/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 2052 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 3 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-06-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 03-06-2021
• Assessment Year: 2015-2016
• Appeal Filed On: 09-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VITTHAL BHOSALE
• Keywords: Charitable institution
• Section: 154; 12A; 143(1); 139(1)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, PUNE (THROUGH VIRTUAL COURT) BEFORE SHRI INTURI RAMA RAO, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM . / ITA NO.450/PUN/2018 / ASSESSMENT YEAR : 2015-16 ACIT, EXEMPTION CIRCLE, AURANGABAD. ....... / APPELLANT / V/S. M/S. TRIMBAKESHWAR DEVASTHAN TRUST, AT POST. TAL. TRIMBAKESHWAR, DIST. NASHIK-422212. PAN : AACTS1456Q / RESPONDENT REVENUE BY : SHRI VITTHAL BHOSALE ASSESSEE BY : SHRI PRAMOD SHINGTE / DATE OF HEARING : 03.06.2021 / DATE OF PRONOUNCEMENT : 14.06.2021 / ORDER PER INTURI RAMA RAO, AM: THIS IS AN APPEAL FILED BY THE REVENUE DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-2, NASHIK (THE CIT(A)) DATED 27.12.2017 FOR THE ASSESSMENT YEAR 2015-16. 2. THE APPELLANT RAISED THE FOLLOWING GROUND OF APPEAL :- 1. THE LD. CIT(A), HAS ERRED IN ALLOWING ACCUMULATION OF INCOME IN SPITE OF THE FACT THAT THE ASSESSEE FAILED TO FILE FORM NO.10, EITHER ALONG WITH THE RETURN OF INCOME U/S 139(1) OF THE ACT AND OR DURING THE COURSE OF ANY PROCEEDINGS BEFORE THE ASSESSING OFFICER. 3. BRIEFLY, FACTS OF THE CASE ARE AS UNDER :- THE RESPONDENT-APPELLANT IS A CHARITABLE TRUST ENTRUSTED WITH THE WORK OF MANAGING THE ADMINISTRATION OF LORD SHIVA TEMPLE AT TRIMBAKESHWAR. THE TRUST WAS DULY REGISTERED U/S 12A OF THE INCOME TAX ACT, 1961 (THE ACT) BY 2 ITA NO.450/PUN/2018 THE COMMISSIONER OF INCOME TAX, NASHIK VIDE LETTER DATED 23.07.2001. THE RETURN OF INCOME FOR THE ASSESSMENT YEAR 2015-16 WAS ELECTRONICALLY FILED ON 29.09.2015 DECLARING INCOME OF RS.86,47,654/- AFTER ACCUMULATION OF INCOME OF RS.5,99,99,765/- U/S 11(2) OF THE ACT. THE REQUIRED FORM NO.10A WAS FILED MANUALLY BEFORE THE ASSESSING OFFICER. THE SAID RETURN OF INCOME WAS PROCESSED BY THE CPC, BANGALORE U/S 143(1) OF THE ACT VIDE INTIMATION DATED 24.12.2016 DENYING THE CLAIM FOR ACCUMULATION OF INCOME ON THE GROUND THAT THE RESPONDENT-ASSESSEE TRUST HAD FAILED TO FILE THE FORM NO.10 ELECTRONICALLY. THE RESPONDENT-ASSESSEE TRUST FILED AN APPLICATION U/S 154 SEEKING THE RECTIFICATION OF THE SAID INTIMATION ON 01.02.2017 WHICH CAME TO BE REJECTED ON 17.04.2017. 4. BEING AGGRIEVED BY THE SAID INTIMATION, AN APPEAL WAS FILED BEFORE THE LD. CIT(A), WHO VIDE IMPUGNED ORDER TAKING INTO CONSIDERATION THE FACTS THAT THE RULES REQUIRING THE ASSESSEE TO UPLOAD THE FORM NO.10 ONLINE WERE INSERTED ONLY ON 14.06.2016 ALSO PERUSAL THE INSTRUCTIONS, GUIDELINES APPENDED FOR FILING THE RETURN OF INCOME ONLINE IN FORM NO.7, CAME TO CONCLUSION THAT NO DOCUMENT WAS REQUIRED TO BE ATTACHED ALONG WITH RETURN OF INCOME AND DIRECTED THE RESPONDENT-ASSESSEE TRUST TO SUBMIT THE FORM NO.10 ONLINE AND ALSO DIRECTED THE ASSESSING OFFICER TO CONSIDER THE SAME. ON THE ABOVE LINES, THE APPEAL CAME TO BE DISPOSED OF BY THE LD. CIT(A). 5. BEING AGGRIEVED BY THE ORDER OF THE LD. CIT(A), THE REVENUE IS BEFORE US IN THE PRESENT APPEAL. 6. THE LD. CIT-DR PLACED RELIANCE ON THE ORDER OF THE ASSESSING OFFICER. 7. ON THE OTHER HAND, LD. AR, SHRI PRAMOD SHINGTE, CA, SUBMITTED THAT NO INTERFERENCE IS CALLED FOR IN THE ORDER OF THE LD. CIT(A) AS THE LD. CIT(A) HAD PASSED THE ORDER TAKING INTO ACCOUNT THE DIFFICULTIES IN FILING THE FORM NO.10A ONLINE IN THE ABSENCE OF PRESCRIBED PROCEDURE FOR UPLOADING THE FORM NO.10A. 3 ITA NO.450/PUN/2018 8. WE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. THE ONLY ISSUE IN THE PRESENT APPEAL RELATES TO THE DISALLOWANCE OF CLAIM FOR ACCUMULATION OF INCOME U/S 11(2) OF THE ACT WHILE PROCESSING THE RETURN OF INCOME U/S 143(1) OF THE ACT. IT IS MATTER OF RECORD AT THE RELEVANT POINT OF TIME I.E. AT THE TIME OF FILING THE RETURN OF INCOME, THERE IS NO PRESCRIBED PROCEDURE TO UPLOAD THE FORM NO.10 ONLINE. THE ASSESSEE CANNOT BE ACCEPTED TO PERFORM AN IMPOSSIBLE ACT. THE MOST SIGNIFICANT FACT TO BE TAKEN NOTE IS THAT THE FORM NO.7 I.E. THE RELEVANT FORM OF RETURN OF INCOME DOES NOT REQUIRE TO ENCLOSE ANY DOCUMENTS ALONG WITH THE SAID RETURN. IN THE LIGHT OF THIS FACT, WE DO NOT FIND ANY UN-REASONABLENESS IN THE DIRECTIONS OF THE LD. CIT(A) AND, ACCORDINGLY, WE DO NOT FIND ANY MERIT IN THE GROUND OF APPEAL RAISED BY THE REVENUE IN THIS APPEAL. THUS, THE GROUND RAISED BY THE REVENUE IS DISMISSED. 9. IN THE RESULT, THE APPEAL FILED BY THE REVENUE STANDS DISMISSED. ORDER PRONOUNCED ON THIS 14 TH DAY OF JUNE, 2021. SD/- SD/- (PARTHA SARATHI CHAUDHURY) (INTURI RAMA RAO) / JUDICIAL MEMBER / ACCOUNTANT MEMBER / PUNE; / DATED : 14 TH JUNE, 2021. SUJEET / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(A)-2, NASHIK. 4. THE CIT (EXEMPTION), PUNE. 5 . , , , / DR, ITAT, B BENCH, PUNE. 6. / GUARD FILE. / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE.