Padre Jose Vaz Konkan Province Society., Bangalore V. The Commissioner of Income Tax, (Exemptions), Bengaluru., Bangalore

ITA 57/PAN/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 1257 (ITAT-PANAJI)
• Duration Of Justice: 3 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-08-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 04-08-2016
• Assessment Year: misc
• Appeal Filed On: 27-04-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NATARAJ S
• Assessee Lawyers: P DINESH
• Keywords: Condonation of delay
• Section: 12A

Judgement Text

1 ITA NO. 57/PAN/2016 IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI BEFORE SHRI N.S. SAINI , HONBLE ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, HONBLE JUDICIAL MEMBER ITA NO. 57 /P A N/201 6 PADRE JOSE VAZ KONKAN PROVINCE SOCIETY, DON BOSCO PROVINCIAL HOUSE, GOA UNIVERSITY PO, ODXEL, TALEIGAO, GOA . VS. CIT(EXEMPTIONS) , BENGALURU. PAN NO. AACAP 0194 P (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI P. DINESH ADV. DEPARTMENT BY : SHRI NATARAJ S. - DR DATE OF HEARING : 04 / 0 8 /201 6 . DATE OF PRONOUNCEMENT : 04 / 0 8 /201 6 . O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX ( EXEMPTIONS ) , BENGALURU IN NO.CIT(E)/PNJ/ITO(E)/14 - 15/12 - A , DATED 30 /0 9 /201 5 DENYING THE ASSESSEE REGISTRATION UNDER SECTION 12AA(1) OF THE INCOME TAX ACT, 1961 . 2. SHRI P. DINESH , ADV OCATE REPRESENTED ON BEHALF OF THE ASSESSEE AND SHRI NATARAJ S. DEPARTMENTAL REPRESENTATIVE REPRESENTED ON BEHALF OF THE REVENUE. 3 . THE APPEAL FILED BY THE ASSESSEE IS DELAYED BY 141 DAYS. THE ASSESSEE HAS FILED AN AFFIDAVIT SUBMITTING THAT THE REASON FOR THE DELAY 2 ITA NO. 57/PAN/2016 WAS THAT THE SOCIETY DID NOT ENGAGE THE SERVICES OF ANY TAX CONSULTANT W HILE PRESENTING APPLICATION UNDER SECTION 12A AND IT WAS ONLY WHEN THEY HAD APPROACHED THE TAX AUDITOR ON ACCOUNT OF SOME INCOME TAX CLARIFICATION, THEY WERE GIVEN T O UNDERSTAND THAT THEY HAD T O FILE AN APPEAL . THE AUTHORIZED REPRESENTATIVE OF THE ASSESSEE SUBMITTED THAT THE DELAY IN FILING THE APPEAL MAY BE CONDONED. 4 . IN REPLY, DEPARTMENTAL REPRESENTATIVE VEHEMENTLY OPPOSED THE CONDONATION OF DELAY. 5. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. I T IS NOTICED THAT EVEN F OR THE PURPOSE OF FILING 12A REGISTRATION, THE ASSESSEE - SOCIETY WAS REGISTERED IN 2012, BUT THEY FILED THE APPLICATION FOR 12A REGISTRATION ONLY IN 30 TH MARCH, 2015. SIMILARLY, THIS APPEAL FILED BEFORE THE TRIBUNAL IS ALSO DELAYED BY 141 DAYS. THE AUTHORIZED REPRESENTATIVE OF THE ASSESSEE SUBMITTED THAT THE ASSESSEE SOCIETY HAS ALSO NOT STARTED ANY CHARITABLE ACTIVITIES. THIS BEING SO, WE ARE OF THE VIEW THAT THE ASSESSEE HAS NOT GIVEN ANY REASO NABLE GROUND FOR CONDONATION OF DELAY IN FILING OF THIS APPEAL. IN THESE CIRCUMSTANCES , THE DELAY IN FILING OF THIS APPEAL IS NOT CONDONED AND THE APPEAL FILED BY THE ASSESSEE STANDS DISMISSED IN LIMINI. 6 . IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE COURT AT THE CLOSE OF THE HEARING ON THURSDAY , THE 04 TH DAY OF AUGUST , 201 6 AT GOA . S D / - S D / - (N.S.SAINI) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 04 TH AUGUST , 201 6 . 3 ITA NO. 57/PAN/2016 VR/ - COPY TO: 1 . THE ASSESSEE. PADRE JOSE VAZ KONKAN PROVINCE SOCIETY, DON BOSCO PROVINCIAL HOUSE, GOA UNIVERSITY PO, ODXEL, TALEIGAO, GOA. 2 . THE REVENUE. 3 . THE CIT(EXEMPTIONS), BENGALURU 4 . THE CIT(A) 5 . THE D.R . 6 . GUARD FILE. BY ORDER ASSISTANT REGISTRAR I.T.A.T., PANAJI