Shri Jainendra Gurukul, Panchkula V. CIT, Panchkula

ITA 513/CHANDI/2012

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 2476 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 1 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-06-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 29-04-2013
• Assessment Year: misc
• Appeal Filed On: 07-05-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AMARVEER SINGH
• Assessee Lawyers: HARISH NAYYAR
• Keywords: Period of limitation; Non-deduction of tax; Competent authority
• Section: 80G; 12A; 2; 11

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES B,CHANDIGARH BEFORE SHRI T.R.SOOD, ACCOUNTANT MEMBER AND MS SUSHMA CHOWLA, JUDICIAL MEMBER ITA NO. 513/CHD/2012 SHRI JAINENDRA GURUKUL, VS THE CIT, SECTOR 1, PANCHKULA. PANCHKULA. PAN NO. AAGTS-7261D (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI HARISH NAYYAR RESPONDENT BY : SHRI AMARVEER SINGH DATE OF HEARING : 19.06.2013 DATE OF PRONOUNCEMENT : 26.6.2013 O R D E R PER SUSHMA CHOWLA, JM THE ASSESSEE HAS FILED THE APPEAL AGAINST THE ORDER OF COMMISSIONER OF INCOME-TAX DATED 24.05.2010 AGAINST THE ORDER PASSED UNDER SECTION 80G(5) OF THE I.T. ACT, 1961. 2. THE ONLY ISSUE RAISED IN THE PRESENT APPEAL IS A GAINST THE DENIAL OF EXEMPTION U/S 80G OF THE INCOME-TAX ACT O N THE GROUND THAT THE ASSESSEE HAD FAILED TO FILE PROPER EVIDENC E IN RESPECT OF ITS REGISTRATION U/S 12A OF THE ACT. 3. THE COMMISSIONER OF INCOME-TAX PANCHKULA VIDE OR DER DATED 24.05.2010 HAD NOT ALLOWED EXEMPTION U/S 80G OF THE ACT TO THE ASSESSEE. THE PERUSAL OF THE ORDER U/S 80G(5) OF T HE ACT REFLECTS THAT THE SAID EXEMPTION WAS DENIED TO THE ASSESSEE AS THE ASSESSEE HAD FAILED TO PRODUCE ANY EVIDENCE OF GRANT OF REGI STRATION U/S 12A 2 OF THE ACT. THE COMMISSIONER OF INCOME-TAX HAD ALS O EXAMINED THE RECORD OF HIS OFFICE WHICH DOES NOT SHOW THAT THE A PPLICANT HAD BEEN GRANTED REGISTRATION U/S 12A OF THE ACT. AGAINST T HE ORDER OF THE COMMISSIONER OF INCOME-TAX, PANCHKULA, THE ASSESSEE HAD FILED CIVIL WRIT PETITION BEFORE THE HON'BLE PUNJAB & HAR YANA HIGH COURT IN CWP NO. 2997 OF 2011. THE HON'BLE HIGH COURT VI DE JUDGMENT DATED 16.04.2012 HAD CONSIDERED ISSUE OF SPECIFIC R EMEDY BY WAY OF APPEAL HAD BEEN PROVIDED U/S 253(1)(C) OF THE ACT A ND THE ASSESSEE ADMITTEDLY HAD NOT FILED ANY APPEAL BEFORE THE TRIB UNAL. THE HON'BLE HIGH COURT VIDE PARA 3, THUS HELD AS UNDER: 3. IN VIEW OF THE ABOVE, THE WRIT PETITION IS DISM ISSED WITH LIBERTY TO THE PETITIONER TO FILE STATUTORY AP PEAL BEFORE THE APPELLATE AUTHORITY. IF THE APPEAL IS FILED WI THIN 30 DAYS FROM TODAY, IT SHALL BE CONSIDERED TO HAVE BEE N FILED WITHIN TIME AND NO OBJECTION WITH REGARD TO PERIOD OF LIMITATION SHALL BE RAISED. 4. IN LINE WITH THE DIRECTION OF HON'BLE HIGH COURT , THE ASSESSEE HAS FILED THE APPEAL BEFORE THE TRIBUNAL ON 7.5.201 2 I.E. WITHIN PERIOD OF 30 DAYS FROM THE DATE OF ORDER OF THE HON 'BLE HIGH COURT I.E. 16.04.2012 AND THE PRESENT APPEAL WAS FIXED FO R HEARING. HENCE, IT SEEMS THAT THE APPEAL IS NOT HIT BY THE LIMITATI ON. 5. THE LD. AR FOR THE ASSESSEE WAS CONFRONTED WITH THE FINDINGS OF COMMISSIONER OF INCOME-TAX PANCHKULA AND WAS ASK ED TO FILE ANY EVIDENCE IN RESPECT OF ITS CLAIM OF REGISTRATION U/ S 12A OF THE ACT. THE MATTER WAS ADJOURNED AT THE REQUEST OF THE ASSE SSEE. ON THE APPOINTED DATE OF HEARING, THE LD. AR FOR THE ASSES SEE POINTED OUT THAT IT HAD FAILED TO RECOVER THE CERTIFICATE OF RE GISTRATION U/S 12A OF THE ACT. HOWEVER, THE LD. AR FOR THE ASSESSEE STAT ED THAT CERTAIN DOCUMENTS POINTED OUT THAT THE ASSESSEE WAS REGISTE RED AS A TRUST. 3 OUR ATTENTION WAS DRAWN TO THE RETURN OF INCOME FIL ED RELATING TO ASSESSMENT YEAR 1996-97 PLACED AT ANNEXURE-I OF THE PAPER BOOK. FURTHER, THE LD. AR FOR THE ASSESSEE POINTED OUT TH AT THE INCOME TAX DEPARTMENT HAD ASSESSED THE ASSESSEE AS A TRUST AS PER ANNEXURE-II. FURTHER, OUR ATTENTION WAS DRAWN TO THE CERTIFICATE ISSUED U/S 197 OF THE INCOME-TAX ACT FOR NON-DEDUCTION OF TAX AT SOUR CE PLACED AS ANNEXURE-IV TO THE PAPER BOOK. 6. THE LD. DR FOR THE REVENUE STRESSED THAT THE ASS ESSEE HAS FAILED TO FILE THE COPY OF REGISTRATION CERTIFICATE U/S 12A OF THE ACT AND AS THE SAME WAS NOT AVAILABLE WITH THE ASSESSEE OR WITH THE DEPARTMENT, THE EXEMPTION U/S 80G WAS DENIED TO THE ASSESSEE. 7. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE RECORD. THE ISSUE ARISING IN THE PRESENT APPEAL IS AGAINST THE ORDER OF COMMISSIONER OF INCOME-TAX PASSED U/S 80G(5) OF THE ACT. THE ASSESSEE SOCIETY WAS REGISTERED WITH THE REGISTRAR OF SOCIETIES ON 6.4.1945. THE ASSESSEE FILED FORM NO. 10G FOR GRAN T OF EXEMPTION U/S 80G OF THE ACT ON 9.10.2009. THE CLAIM OF THE ASSESSEE WAS THAT IT WAS REGISTERED U/S 12A(A) OF THE ACT BUT THE ASS ESSEE FAILED TO FILE ANY EVIDENCE OF ITS CLAIM OF REGISTRATION U/S 12A O F THE ACT BY THE COMPETENT AUTHORITY. DURING THE PROCEEDINGS BEFORE THE COMMISSIONER OF INCOME-TAX, VARIOUS OPPORTUNITIES WERE ALLOWED TO THE ASSESSEE TO SUBMIT COPY OF REGISTRATION CERTIFI CATE ISSUED U/S 12A OF THE ACT BUT THE ASSESSEE WAS UNABLE TO PRODUCE T HE SAME. EVEN THE DATE OF THE ORDER OR DATE OF FILING THE APPLICA TION IN THE PRESCRIBED FORM FOR GRANT OF REGISTRATION COULD NOT BE FILED BEFORE THE COMMISSIONER OF INCOME-TAX. THE RECORD IN THE OFFICE OF COMMISSIONER OF INCOME-TAX WAS PERUSED BY COMMISSIO NER OF INCOME-TAX PANCHKULA BUT IT DID NOT SHOW THAT THE A SSESSEE HAD BEEN 4 REGISTERED U/S 12A OF THE ACT. THE COMMISSIONER OF INCOME-TAX, IN VIEW OF THERE BEING NO EVIDENCE WITH THE ASSESSEE T HAT IT WAS GRANTED REGISTRATION U/S 12A OF THE ACT, REFUSED TO GRANT REGISTRATION U/S 80G OF THE ACT. 8. THE LD. AR FOR THE ASSESSEE WAS ALLOWED OPPORTUN ITY TO PRODUCE EVIDENCE IN RESPECT OF ITS CLAIM OF BEING R EGISTERED U/S 12A OF THE ACT. HOWEVER, NO SUCH EVIDENCE COULD BE PRO DUCED BY THE ASSESSEE BEFORE US. EVEN THE COPY OF THE CERTIFICA TE OF REGISTRATION U/S 12A OF THE ACT COULD NOT BE PRODUCED BY THE ASS ESSEE. THE ASSESSEE, HOWEVER PLACED RELIANCE ON SERIES OF DOCU MENTS PLACED IN THE PAPER BOOK. THE ANNEXURE-I PLACED BY THE ASSES SEE IS THE COPY OF THE RETURN OF INCOME FILED BY THE ASSESSEE ALONG WITH THE FORWARDING LETTER UNDER WHICH WAS STATED THAT THE A SSESSEE WAS A TRUST REGISTERED UNDER SECTION 12A OF THE ACT AND W AS ENTITLED FOR EXEMPTION U/S 11 OF THE ACT. HOWEVER, THE ASSESSEE , THOUGH HAS CLAIMED THE EXEMPTION U/S 11 OF THE ACT BUT THE SAI D EVIDENCES PLACED AT PAGES 4-6 OF THE PAPER BOOK HAVE NO EVIDE NTIARY VALUE AS FIRST THESE DOCUMENTS ARE SELF-SERVING DOCUMENTS AN D FURTHER, NO EVIDENCE OF HAVING FURNISHED THE SAID DOCUMENTS BEF ORE THE INCOME TAX AUTHORITIES HAS BEEN FILED BY THE ASSESSEE BEFO RE US. FURTHER, THE ASSESSEE HAS FILED THE COPY OF THE ASSESSMENT O RDER RELATING TO ASSESSMENT YEAR 1996-97 WHICH IS PLACED AT PAGES 7 & 8 OF THE PAPER BOOK AS ANNEXURE-III. THE STATUS OF ASSESSEE MENTI ONED IN THE SAID ASSESSMENT ORDER IS INDIVIDUAL THOUGH IN THE NAME OF SHRI JAINENDRA GURUKUL BUT THE SAME DOES NOT ESTABLISH T HE CLAIM OF THE ASSESSEE OF HAVING REGISTERED AS A TRUST. FURTHER, THE DOCUMENT PLACED AT PAGE NO. 9 OF THE PAPER BOOK AS ANNEXURE- IV IS THE CERTIFICATE DATED 31.3.1998 WHICH DOES NOT AGAIN ES TABLISH THE CLAIM 5 OF THE ASSESSEE THAT IT WAS REGISTERED AS A TRUST U /S 12A OF THE ACT. IN THE ABSENCE OF REGISTRATION CERTIFICATE ISSUED U /S 12A OF THE ACT, AND/OR ANY OTHER DOCUMENT ESTABLISHING THE CLAIM OF THE ASSESSEE , WE ARE IN CONFORMITY WITH THE ORDER OF COMMISSIONER OF INCOME-TAX, PANCHKULA IN THIS REGARD AND UPHOLD THE NON-GRANT O F EXEMPTION U/S 80G OF THE ACT. THE GROUND OF APPEAL RAISED BY THE ASSESSEE IS DISMISSED. 9. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 26 TH DAY OF JUNE, 2013. SD/- SD/- (T.R.SOOD) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 26 TH JUNE,2013 POONAM COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR BY ORDER ASSISTANT REGISTRAR, ITAT, CHANDIGARH