UTSHA, Bhubaneswar V. CIT, Bhubaneswar, Bhubaneswar

ITA 549/CTK/2013

• Counselvise Citation: 54922114 RSA 2013
• Duration Of Justice: 5 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-05-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 02-12-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P K DASH
• Assessee Lawyers: B K MOHAPATRA
• Section: 12AA

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK . . , . . , BEFORE SHRI P.K.BANSAL , AM & SHRI D.T.GARASIA , JM ./ ITA NO. 54 9 / C TK /20 1 3 ( / ASSESSMENT YEAR : 20 13 - 14 ) UTSHA, PLOT NO. 40/9745, CHAKEISHANI, RASULGARH, BHUBANESWAR - 751 010 VS. CIT, BHUBANESWAR ./ ./ PAN/GIR NO. : A AATU 4360 P ( / APPELLANT ) .. ( / RESPONDENT ) /ASSESSEE BY : SHRI B.K.MOHAPATRA /REVENUE BY : SHRI P.K.DASH / DATE OF HEARING : 1 ST MAY , 201 4 / DATE OF PRONOUNCEMENT : 02/05 /2014 / O R D E R PER BENCH : T H IS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT DATED 20 - 9 - 2013 , BY WHICH THE CIT REJECTED THE APPLICATION OF THE ASSESSEE FOR THE REGISTRATION U/S. 12AA OF THE I.T.ACT. 2 . WE HEARD RIVAL SUBMISSIONS AND CAREFULLY CONSIDERED THE SAM E ALONG WITH THE ORDERS OF THE TAX AUTHORITIES BELOW. WE NOTED IN THIS CASE THAT THE CIT(A) FIXED THE CASE FOR HEARING AND ASKED FOR FOLLOWING DETAILS : - I) DETAILS PROFILE OF INCOME TAX PARTICULARS OF THE TRUSTEES. II) DETAILS OF ACTIVITIES DONE BY THE T RUST. III) BOOKS OF ACCOUNTS AND BILLS AND VOUCHERS FOR VERIFICATION. 2 ITA NO. 54 9 /CTK /201 3 OTHER DETAILS WERE ALSO ASKED FOR VIDE LETTER DATED 30.7.2013. THE ASSESSEE EVEN THOUGH APPEARED BUT ONLY FILED A RECEIPT & PAYMENT STATEMENT FOR THE YEAR 2012 - 13 . ALL THE DETAILS CALL ED FOR BY THE CIT WERE NOT FILED BY THE ASSESSEE. UNDER THESE FACTS AND CIRCUMSTANCES OF THE CASE, THE CIT GOT INFLUENCED AND TOOK THE VIEW THAT THE ACTIVITIES OF THE TRUSTEES ARE NOT ESTABLISHED AS GENUINE AND THE REGISTRATION WAS REJECTED. WE, IN THE INT EREST OF JUSTICE AND FAIR - PLAY TO BOTH THE PARTIES, SET ASIDE THE ORDER OF THE CIT AND RESTORE THIS ISSUE TO THE FILE OF THE CIT WITH A DIRECTION THAT THE CIT WILL REDECIDE THE ISSUE. THE ASSESSEE IS ALSO DIRECTED TO SUBMIT BEFORE THE CIT ALL THE DOCUMENTS AND PAPERS AS HAS BEEN DESIRED BY THE CIT, ON WHICH HE CAN RELY FOR PROVING THE GENUINENESS OF THE ACTIVITIES OF THE TRUST. 4 . IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES . ORDER PRONOUNCED IN THE OPEN COURT ON THIS 02/05 / 201 4 . 02/05 /2014 SD/ - SD/ - ( . . ) ( D.T.G ARASIA ) ( . . ) ( P.K.BANSAL ) / JUDICIAL MEMBER / ACCOUNTANT MEMBER CUTTACK ; DATED 02/05 /2014 . . /PKM , . / PS 3 ITA NO. 54 9 /CTK /201 3 / COPY OF THE ORDER FORWARDED TO : / BY ORDER, / ( ASSTT. REGISTRAR) , / ITAT, CUTTACK 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / TH E CIT, BHUBANESWAR 4. / CIT , BHUBANESWAR 5. , , / DR, ITAT, CUTTACK 6. / G UARD FILE. //TRUE COPY//