Sri Ghanchi Samaj Purneshwar Dham Trust, Bangalore V. Commissioner Of Income Tax (Exemptions), Bangalore

ITA 476/BANG/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 5232 (ITAT-BANGALORE)
• Duration Of Justice: 4 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-10-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: misc
• Appeal Filed On: 08-06-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K DEVARATHNA KUMA R BENGALURU
• Keywords: Opportunity of being heard; Set aside
• Section: 12AA; 6

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : BANGALORE BEFORE SHRI N V VASUDEVAN, VICE PRESIDENT AND SHRI B R BASKARAN , ACCOUNTANT MEMBER IT A NO. 476 /BANG/20 20 ASSESSMENT YEAR: N.A. SRI GHANCHI SAMAJ PURNESHWAR DHAM TRUST, NO.965 & 966, LIG 2 ND PHASE, 16 TH B CROSS, YELHANKA NEW TOWN, BANGALORE 560 064. PAN: AAQTS 7547A VS. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), BENGALURU. APPELLANT RESPONDENT APPELLANT BY : S MT. SUMAN LUNKAR, CA REVENUE BY : SHRI K. DEVARATHNA KUMA R, CIT(DR)(ITAT), BENGALURU. DATE OF HEARING : 06 .10. 2020 DATE OF PRONOUNCEMENT : 09 . 1 0.2020 O R D E R PER N.V. VASUDEVAN, VICE PRESIDENT THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF CIT(EXEMPTIONS), BANGALORE [CIT(E)] DATED 20.09.20 19 PASSED U/S. 12AA(1)(B)(II) OF THE INCOME TAX ACT, 1961 [THE ACT ]. 2. THE IMPUGNED ORDER OF CIT(E) WAS SERVED ON THE ASSESSEE ON 09.03.2020. THE APPEAL OUGHT TO HAVE BEEN FILED BE FORE THE TRIBUNAL ON OR BEFORE 8.5.2020, BUT THE APPEAL WAS FILED ON 9.6.20 20. THE REGISTRY HAS RAISED AN OBJECTION THAT THE APPEAL IS TIME BARRED BY 31 DAYS. THE ASSESSEE HAS, HOWEVER, POINTED OUT THAT AS PER THE TAXATION & OTHER LAWS (RELAXATION OF CERTAIN PROVISIONS) ORDINANCE, 2020 DATED 31.3.2020, ITA NO.476/BANG/2020 PAGE 2 OF 3 WHEREIN U/S. 6 IT HAS BEEN PROVIDED THAT THE TIME L IMIT SPECIFIED IN ANY ACT TO WHICH THE AFORESAID ORDINANCE APPLIES WHICH EXPIRES DURING THE PERIOD FROM 20.3.2020 TO 29.6.2020, SHALL SAND EXTENDED TO 30.6 .2020. THIS APPEAL HAS BEEN FILED ON 9.6.2020 AND THEREFORE IT CANNOT BE SAID THAT THERE IS A DELAY IN FILING THE APPEAL. 3. AS FAR AS THE MERITS OF THE APPEAL IS CONCERNED, THE ASSESSEE IS A TRUST. ACCORDING TO ASSESSEE, THE OBJECTIVES OF TH E TRUST ARE CHARITABLE IN NATURE WITHIN THE MEANING OF SECTION 2(15) OF THE A CT. THE ASSESSEE FILED AN APPLICATION IN FORM 10A FOR GRANT OF REGISTRATION U /S. 12AA OF THE ACT ON 20.3.2019. BY A LETTER DATED 6.9.2019, THE CIT(E), BANGALORE CALLED FOR CERTAIN DETAILS. IT APPEARS THAT THE LETTER SO SEN T TO THE ASSESSEE WAS RETURNED BY THE POSTAL AUTHORITIES UNSERVED. SINCE THE LETTER SENT TO THE ASSESSEE WAS RETURNED BY THE POSTAL AUTHORITIES, TH E CIT(E) CONCLUDED THAT THE ASSESSEE FAILED TO ESTABLISH THAT THE OBJECTIVE S OF ASSESSEE WAS CHARITABLE AND ALSO ABOUT THE GENUINENESS OF ITS AC TIVITIES. THE CIT(E) ACCORDINGLY REJECTED THE APPLICATION OF ASSESSEE FO R GRANT OF REGISTRATION. 4. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT IT IS ONLY OWING TO THE NON-RECEIPT OF THE LETTER OF CIT(E) DATED 6.9.2 019 THAT THE ASSESSEE DID NOT FURNISH THE REQUIRED DETAILS. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE DID NOT HAVE PROPER OPPORTUNITY O F BEING HEARD BEFORE THE CIT(E) AND THEREFORE SUBMITTED THAT REFUSAL OF ASSE SSEES APPLICATION FOR GRANT OF REGISTRATION U/S. 12AA CANNOT BE SUSTAINED . 5. WE HAVE CAREFULLY CONSIDERED THE PLEA OF ASSESSE E AND ARE SATISFIED THAT THE ASSESSEE DID NOT HAVE PROPER OPPORTUNITY O F BEING HEARD BEFORE THE CIT(E). THE LETTER DATED 6.9.2019 WAS NOT SERVED O N THE ASSESSEE. IN THESE CIRCUMSTANCES, WE SET ASIDE THE ORDER OF CIT( E) AND DIRECT HIM TO AFFORD OPPORTUNITY OF BEING HEARD TO THE ASSESSEE A ND ALSO AFFORD OPPORTUNITY OF PUTTING FORTH THE NECESSARY DOCUMENT S DEMANDED TO DECIDE ITA NO.476/BANG/2020 PAGE 3 OF 3 THE ISSUE OF GRANT OF REGISTRATION IN ACCORDANCE WI TH LAW. ACCORDINGLY, THE ORDER OF CIT(E) IS SET ASIDE AND REMANDED BACK TO H IM FOR FRESH CONSIDERATION. 6. IN THE RESULT, THE APPEAL BY THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON THIS 9 TH DAY OF OCTOBER, 2020. SD/- SD/- ( B R BASKARAN ) ( N V VASUDEVAN ) ACCOUNTANT MEMBER VICE PRESIDENT BANGALORE, DATED, THE 9 TH OCTOBER, 2020. / DESAI S MURTHY / COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. BY ORDER ASSISTANT REGISTRAR ITAT, BANGALORE.