Goswami Bhagwan Lal Educational society, FARIDABAD V. CIT(Examption), Chandigarh

ITA 5038/DEL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 7351 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2017-2018
• Appeal Filed On: 19-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SHOBHIT TIWARI S
• Section: 80G; 12A; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : C : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA NOS.5038 & 5039/DEL/2018 ASSESSMENT YEAR: 2017-18 GOSWAMI BHAGWAN LAL EDUCATIONAL SOCIETY, 1866, SANJAY GANDHI MEMORIAL NAGAR, NIT, FARIDABAD. PAN: AAABG0208L VS. CIT (EXEMPTION), CR BUILDING, 5 TH FLOOR, SECTOR-17E, CHANDIGARH. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI ROHIT TIWARI & SHRI SHOBHIT TIWARI, ADVOCATES REVENUE BY : SHRI SANDEEP JAIN, CIT,DR DATE OF HEARING : 14.01.2019 DATE OF PRONOUNCEMENT : 14.01.2019 ORDER PER BENCH: THE ABOVE TWO APPEALS FILED BY THE ASSESSEE ARE DIR ECTED AGAINST THE SEPARATE ORDERS DATED 13 TH JUNE, 2018 OF THE CIT(E), CHANDIGARH. IN ITA NO.5 039/DEL/2018, THE ASSESSEE HAS CHALLENGED THE ORDER OF THE CIT(E) IN REFUSING REGISTRATION U/S 12AA OF THE IT ACT. IN ITA NO.5038/DEL/2018, THE ASSESS EE HAS CHALLENGED THE ORDER OF THE CIT(E) REJECTING THE GRANT OF APPROVAL U/S 80G OF T HE IT ACT. FOR THE SAKE OF ITA NOS.5038 & 5039/DEL/2018 2 CONVENIENCE, THESE ARE HEARD TOGETHER AND ARE BEING DISPOSED OF BY THIS CONSOLIDATED ORDER. 2. FACTS OF THE CASE, IN BRIEF, ARE THAT THE ASSESS EE MADE AN APPLICATION IN FORM NO.10A ON 21 ST DECEMBER, 2017 ELECTRONICALLY. THE SOCIETY WAS IN CORPORATED ON 28 TH MARCH, 2003. THE LD.CIT(E) ISSUED A LETTER ASKING THE ASSESSEE TO FURNISH THE REQUISITE DETAILS ON 21 ST MAY, 2018. HOWEVER, ON 21 ST MAY, 2018, THE ASSESSEE SOUGHT ADJOURNMENT, THEREFORE, THE MATTER WAS ADJOURNED TO 5 TH JUNE, 2018. HOWEVER, IN ABSENCE OF ANY COMPLIANCE ON 05.06.2018, THE LD.CIT (E) HELD THAT THE ASSESSEE FAILED TO DISCHARGE ITS ONUS AND, THEREFORE, HE DENIED THE REGISTRATION SOUGHT BY THE ASSESSEE U/S 12AA OF THE IT ACT. SINCE NO REGISTRATION U/S 12AA WAS GRANTED TO THE ASSESSEE, THE LD.CIT(E) ALSO REFUSED TO GRANT APPROVAL U/S 80 G OF THE IT ACT. 2.1 AGGRIEVED WITH SUCH ORDER OF THE LD.CIT(E), THE ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL. 2.2 THE LD. COUNSEL FOR THE ASSESSEE, REFERRING TO PAGE 15 OF THE APPEAL SET SUBMITTED THAT THE ASSESSEE THROUGH E-MAIL HAD SENT THE VARIO US DETAILS AS CALLED FOR BY THE LD. CIT(E) ON 4 TH JUNE, 2018. SIMILARLY, ALL THESE DETAILS WERE ALS O FORWARDED TO THE CIT(E) THROUGH SPEED POST ON 1 ST JUNE, 2018. HOWEVER, THE LD.CIT(E) WITHOUT CONSIDERING THE SAME, HAS PASSED THE ORDER REFUSING REGISTRATION U/S 12AA AND REFUSING GRANT OF APPROVAL U/S 80G OF THE IT ACT. HE ACCORD INGLY SUBMITTED THAT HE HAS NO OBJECTION IF THE MATTER IS RESTORED TO THE FILE OF THE CIT(E) WITH A DIRECTION TO CONSIDER THE DETAILS ALREADY FILED BEFORE HIM AND PASS APPRO PRIATE ORDER. ITA NOS.5038 & 5039/DEL/2018 3 3. THE LD. DR, ON THE OTHER HAND, SUBMITTED THAT TH E ASSESSEE HAS SENT THE E-MAIL TO CIT(E) AT [e-mail] WHICH IS NOT THE CORRECT E-MAIL ID OF THE CIT(E). FURTHER, THERE IS NO PROOF OR EVIDENCE THAT THE SPE ED POST HAS REACHED THE CIT(E) BEFORE PASSING OF THE ORDER. THEREFORE, THE PLEA O F THE ASSESSEE TO RESTORE THE MATTER TO THE CIT(E) IS WITHOUT ANY MERIT. 4. WE HAVE CONSIDERED THE RIVAL ARGUMENTS MADE BY BOTH SIDES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. WE FIND THE ASSESSEE , IN THE INSTANT CASE, MADE AN APPLICATION IN FORM NO.10A FOR GRANT OF REGISTRATIO N U/S 12AA AND ALSO FILED THE APPLICATION IN FORM NO.10G FOR GRANT OF APPROVAL U/ S 80G OF THE IT ACT. WE FIND THE ASSESSEE DID NOT APPEAR BEFORE THE CIT(E) ON 5 TH JUNE, 2018, THE DATE FOR WHICH THE ADJOURNMENT WAS GRANTED TO THE ASSESSEE, FOR SUBMIS SION OF VARIOUS DETAILS FOR WHICH THE LD.CIT(E) REFUSED TO GRANT REGISTRATION U/S 12A A OF THE IT ACT DUE TO UNRESPONSIVE ATTITUDE OF THE ASSESSEE TO THE QUERIES RAISED BY H IM. SINCE NO APPROVAL U/S 12AA WAS GRANTED , HE ALSO REFUSED TO GRANT APPROVAL U/S 80G OF THE IT ACT. IT IS THE SUBMISSION OF THE LD. COUNSEL FOR THE ASSESSEE THAT THE ASSESS EE HAS SENT ALL THE REQUISITE DETAILS THROUGH E-MAIL ON 4 TH JUNE, 2018 TO THE CIT(E) AND ALSO SENT THE REQUISI TE DETAILS THROUGH SPEED POST ON 1 ST JUNE, 2018. IT IS THE SUBMISSION OF THE LD. DR THA T THE ASSESSEE HAS SENT THE DETAILS IN THE WRONG E-MAIL I D. IT IS ALSO HIS ARGUMENT THAT THERE IS NO PROOF THAT THE DETAILS SENT BY SPEED POST HAVE R EACHED THE CIT(E). CONSIDERING THE TOTALITY OF THE FACTS OF THE CASE AND IN THE INTERE ST OF JUSTICE, WE DEEM IT PROPER TO RESTORE THE ISSUE TO THE FILE OF THE CIT(E) WITH A DIRECTION TO GRANT ONE FINAL OPPORTUNITY ITA NOS.5038 & 5039/DEL/2018 4 TO THE ASSESSEE TO FILE THE REQUISITE DETAILS AND D ECIDE THE ISSUE AS PER FACT AND LAW. THE ASSESSEE IS ALSO HEREBY DIRECTED TO APPEAR BEFORE T HE CIT(E) AND FURNISH THE NECESSARY DETAILS FAILING WHICH THE LD.CIT(E) IS AT LIBERTY T O PASS APPROPRIATE ORDER AS PER LAW. WE HOLD AND DIRECT ACCORDINGLY. THE GROUNDS RAISED BY THE ASSESSEE ARE ACCORDINGLY ALLOWED FOR STATISTICAL PURPOSES. 5. IN THE RESULT, BOTH THE APPEALS FILED BY T HE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. THE DECISION WAS PRONOUNCED IN THE OPEN COURT AT T HE TIME OF HEARING ITSELF I.E., ON 14.01.2019. SD/- SD/- (KILDIP SINGH) (R.K. PANDA) JUDICIAL MEMBER ACCO UNTANT MEMFBER DATED: 14 TH JANUARY, 2019 DK COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REGISTRAR, ITAT, NEW DELHI