Deendaya Alpasankhya Samaj Shikshan Prasarak Mamndal, Solapur V. CIT, IV, Pune, Pune

ITA 56/PUN/2010

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 60001 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-03-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 16-01-2012
• Assessment Year: 2009-2010
• Appeal Filed On: 11-01-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: HARESHWAR SHARMA
• Keywords: Condonation of delay
• Section: 12A; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A , PUNE BEFORE SHRI I.C. SUDHIR JUDICIAL MEMBER AND SHRI G.S. PANNU ACCOUNTANT MEMBER ITA NO. 56/PN/2010 (ASSTT. YEAR : 2009-10 ) DEENDAYA ALPASANKHYA SAMAJ ... APPELLANT SHIKSHAN PRASARAK MANDA 288, MODI HUDCO, M-6 SOLAPUR 413 004 MAHARASHTRA V. COMMISSIONER OF INCOME TAX - IV, RESPONDENT 60/61, PRAPTIKAR SADAN, ANNEX BUILDING, ERANDWANE, PUNE -411004 APPELLANT BY : SHRI. S.N. PURANIK RESPONDENT BY : SHRI HARESHWAR SHARMA DATE OF HEARING :16/1/12 DATE OF PRONOUNCEMENT : -3-12 ORDER PER I.C. SUDHIR, JM THE APPELLANT HAS RAISED FOLLOWING GROUNDS : 1) HONBLE COMMISSIONER OF INCOME TAX HAS NOT PASSED A NY ORDER TILL DATE ON OUR APPLICATION U/S. 12A DATED 30/03/ 2009. APPELLANT PRAYS TO DECLARE THAT REGISTRATION IS DEE MED TO HAVE GRANTED AND DIRECT HONBLE COMMISSIONER OF INCOME T AX IV TO ISSUE REGISTRATION NO. / CERTIFICATE FOR GRANT OF R EGISTRATION WITH EFFECT FROM 01/04/2008. 2) WITHOUT PREJUDICE TO GROUND NO. 1 ABOVE SUBMISSION MADE AND RECEIVED BY OFFICE OF THE CIT HAVE NOT BEEN CON SIDERED BY HONBLE CIT CONSIDERING THE SAME REGISTRATION MAY P LEASE BE DIRECTED TO BE ALLOWED. 2. THERE IS DELAY OF 25 DAYS IN PREFERRING THE PRE SENT APPEAL. THE APPELLANT HAS FILED APPLICATION FOR CONDONATION OF DELAY IN FILING THE APPEAL BEFORE THE TRIBUNAL LATE BY 25 DAYS. THE AP PLICATION IS SUPPORTED BY MEDICAL CERTIFICATE AND THE AFFIDAVIT OF MR. OS MAN RAJESAB INAMDAR, ITA . NO.56//PN/2010 DEEN DAYA ALPASANKHYA SAMAJ, SHIKSHAN PRASARAK MANDAL A.Y. 2009-10 PAGE OF 5 2 THE PRESIDENT OF THE APPELLANT. HE HAS EXPLAINED T HAT CORRESPONDENCE DATED 29.9.2009 FROM THE INCOME TAX OFFICER FOR COM MISSIONER OF INCOME TAX, COMMUNICATING THE REJECTION OF APPLICAT ION U/S. 12A OF THE APPELLANT WAS RECEIVED ON 15.10.2009. HE EXPLAINS THAT HE HAD TO TAKE FUTURE ACTION ON THE SAID REJECTION IN CONSULTATION WITH TAX CONSULTANT, BUT HE WAS NOT KEEPING WELL AND ULTIMATELY OPERATED FOR IMPLANTATION OF PACEMAKER IN HIS HEART. HE IS AGED AROUND 74 YEAR S. PROBLEM OF HIS CHEST PAIN WAS RE-OCCURRING, HENCE HE COULD NOT DIS CUSS AT ALL THE MATTER WITH TAX CONSULTANT. WHEN HE WAS ABLE TO CONTACT THE TAX CONSULTANT, HE CAME TO KNOW THAT THE APPEAL TO THE TRIBUNAL WAS DUE ON 14.12.2009 I.E. WITHIN 60 DAYS OF THE RECEIPT OF THE ORDER. THE APPELLANT THUS PAID TRIBUNAL FEE ON 8.1.2010 AND APPEAL WAS FILED BEFOR E THE TRIBUNAL ON 11.1.2010. THE APPELLANT HAS ACCORDINGLY PRAYED FOR CONDONATION OF DELAY IN FILING THE APPEAL BEFORE THE TRIBUNAL. THE LD. A.R. SUBMITTED THAT THERE WAS SUFFICIENT REASON FOR THE DELAY AS THE APPELLAN T WAS PREVENTED IN FILING THE APPEAL BEFORE THE TRIBUNAL DUE TO HIS IL LNESS WHICH WAS BEYOND HIS POWER AND CONTROL. 3. THE LD. D.R. OPPOSED THE APPLICATION WITH THIS S UBMISSION THAT CAUSE SHOWN IS NOT SUFFICIENT TO CONDONE THE DELAY. 4. CONSIDERING THE ABOVE SUBMISSION, WE ARE SATISFI ED THAT THERE WAS SUFFICIENT CAUSE FOR THE DELAY OF 25 DAYS IN FILING THE PRESENT APPEAL BEFORE THE TRIBUNAL AS THE APPELLANT WAS SUFFERING FROM HEART PROBLEM AND THUS COULD NOT DISCUSS THE MATTER WITH HIS TAX CONSULTANT IN TIME. THE CAUSE EXPLAINED IS SUFFICIENT AS THE APPELLANT WAS PREVENTED TO FILE THE APPEAL IN TIME BEFORE THE TRIBUNAL DUE TO HIS I LLNESS WHICH WAS BEYOND HIS POWER AND CONTROL. THE APPLICATION IS A LSO SUPPORTED BY THE ITA . NO.56//PN/2010 DEEN DAYA ALPASANKHYA SAMAJ, SHIKSHAN PRASARAK MANDAL A.Y. 2009-10 PAGE OF 5 3 MEDICAL CERTIFICATE AND AFFIDAVIT OF THE APPLICANT. UNDER THESE CIRCUMSTANCES, WE CONDONE THE DELAY OF 25 DAYS IN FILING THE PRESENT APPEAL. THE APPLICATION IS ACCORDINGLY ALLOWED. 5. IN SUPPORT OF THE GROUND, THE LD. A.R. SUBMITTED THAT THE APPELLANT HAD FILED APPLICATION DATED 30.3.2009 FOR REGISTRAT ION U/S. 12A OF THE ACT. IT WAS REQUESTED IN THE APPLICATION TO GRANT THE RE GISTRATION W.E.F. 1.4.2008. THE LD CIT WAS SUPPOSED TO PASS ORDER ON THE SAID APPLICATION BEFORE EXPIRY OF 6 MONTHS FROM THE END OF THE MON TH IN WHICH THE APPLICATION WAS RECEIVED. IN THIS REGARD, HE REFER RED THE PROVISIONS LAID DOWN U/S. 12AA (2) OF THE ACT. THE LD. A.R. SUBMI TTED THAT THE APPLICATION FOR REGISTRATION U/S. 12A WAS FILED ON 30 TH MARCH 2009 AND THUS THE LD CIT WAS OUGHT TO DISPOSE OF THE APPLICA TION BY SEPTEMBER 2009. NO ORDER HAS BEEN PASSED BY LD CIT ON THE SAID APPLICATION AND LETTER DATED 29.9.2009 WHEREBY THE APPELLANT HAS BE EN INFORMED ABOUT THE REJECTION OF APPLICATION IS ACTUALLY SIGNED BY THE ITO, FOR COMMISSIONER OF INCOME TAX-IV, PUNE. THUS, IT CANN OT BE TREATED AS THE ORDER PASSED BY THE LD CIT UNDER THE PROVISIONS OF SECTION 12AA OF THE ACT. THE LD. A.R. ACCORDINGLY ARGUED THAT THE APPL ICATION DATED 30 TH MARCH 2009 FOR REGISTRATION MAY BE DEEMED TO HAVE BEEN ALLOWED AND LD CIT MAY BE DIRECTED TO ISSUE REGISTRATION CERTIF ICATE W.E.F. 1.4.2008. THE LD. A.R. SUBMITTED FURTHER THAT WHATEVER QUERIE S WERE RAISED FROM TIME TO TIME FROM THE OFFICE OF THE LD CIT, THE APP ELLANT COMPLIED WITH THE SAME. IN SUPPORT, HE REFERRED COPIES OF CORRESPOND ENCE IN THIS REGARD MADE AVAILABLE IN THE PAPER BOOK FILED ON BEHALF OF THE APPELLANT BEFORE THE TRIBUNAL. ITA . NO.56//PN/2010 DEEN DAYA ALPASANKHYA SAMAJ, SHIKSHAN PRASARAK MANDAL A.Y. 2009-10 PAGE OF 5 4 6. THE LD. D.R., ON THE OTHER HAND, SUBMITTED THAT APPELLANT DID NOT CO-OPERATE WITH THE LD CIT AS THE REQUIRED INFORMA TION WAS NOT FURNISHED BY THE APPELLANT TO THE LD CIT AS IT IS APPARENT FR OM THE LETTER DATED 29.9.2009 OF THE I.T.O WRITTEN ON BEHALF OF THE LD CIT WHEREBY APPLICATION FOR REGISTRATION HAS BEEN REJECTED. 7. ON PERUSAL OF LETTER DATED 29.9.2009 REJECTING T HE APPLICATION DATED 30.3.2009 FOR REGISTRATION U/S. 12A PREFERRED BY T HE APPELLANT, WE FIND THAT IT CANNOT BE SAID AN ORDER PASSED U/S. 12AA OF THE ACT BY THE LD COMMISSIONER OF INCOME TAX. THE PROCEDURE FOR REGI STRATION HAS BEEN LAID DOWN U/S. 12AA OF THE ACT; AS PER WHICH, THE C OMMISSIONER ON RECEIPT OF AN APPLICATION FOR REGISTRATION OF A TRU ST OR INSTITUTION MADE UNDER CLAUSE (A) OR CLAUSE (A A) OF SUB-SECTION (1) OF SECTION 12A SHALL PASS AN ORDER IN WRITING, REGISTERING THE TRUST OR INSTITUTION OR SHALL IF HE IS NOT SO SATISFIED, PASS AN ORDER IN WRITING REFUS ING TO REGISTER THE TRUST OR INSTITUTION. HE SHALL ALSO SEND A COPY OF SUCH ORDER TO THE APPLICANT. AS PER SUB-CLAUSE (2) TO SECTION 12AA, EVERY ORDER GRANTING OR REFUSING REGISTRATION UNDER CLAUSE (B) OF SUB-SECTION (1) SH ALL BE PASSED BEFORE THE EXPIRY OF 6 MONTHS FROM THE END OF MONTH IN WHICH T HE APPLICATION WAS RECEIVED UNDER CLAUSE (A) OR CLAUSE (A A) OF SUB-SE CTION (1) OF SECTION 12A. SINCE TILL DATE, NO ORDER HAS BEEN PASSED AS REFUSING OR GRANTING REGISTRATION ON THE APPLICATION DATED 30 TH MARCH 2009 FOR REGISTRATION U/S. 12A OF THE ACT IN THE PRESENT CASE, WE ARE HAVING N O OPTION BUT TO ACCEPT THE CONTENTION OF THE LD. A.R. THAT AS PER THE PROV ISIONS LAID DOWN UNDER SUB-SECTION (2) TO SECTION 12AA OF THE ACT, THE APP LICATION MAY BE DEEMED TO HAVE BEEN ALLOWED BY THE LD CIT. WE THU S DIRECT THE LD CIT TO GRANT REGISTRATION ON THE APPLICATION DATED 30 TH MARCH 2009 OF THE ITA . NO.56//PN/2010 DEEN DAYA ALPASANKHYA SAMAJ, SHIKSHAN PRASARAK MANDAL A.Y. 2009-10 PAGE OF 5 5 APPELLANT W.E.F. THE DATE AS PRAYED FOR IN THE APPL ICATION AS PER THE PROVISIONS OF THE LAW. THE GROUNDS ARE ACCORDINGLY ALLOWED. 8. IN RESULT, APPEAL IS ALLOWED. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 12TH MARCH 2012. SD/- SD/- ( G.S. PANNU ) ACCOUNTANT MEMBER ( I.C. SUDHIR ) JUDICIAL MEMBER PUNE, DATED THE 12TH MARCH, 2012 US COPY OF THE ORDER IS FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT IV, PUNE 4. THE D.R. A BENCH, PUNE 5. GUARD FILE BY ORDER SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL PUNE