GTB Education Trust, Thane V. Commissioner of Income-Tax, (Exemption), Pune

ITA 587/PUN/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 1679 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-12-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 11-12-2020
• Assessment Year: misc
• Appeal Filed On: 02-11-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 80G; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A , PUNE VIRTUAL COURT BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER I TA NO. 587 /PUN/20 20 GTB EDUCATIONAL TRUST 1 ST FLOOR, TUSHAR BUILDING, BEHIND RAYMENT SHOW ROOM, NEAR DEEPAK HOSPITAL, MIRA BHAYANDER ROAD (E), THANE 401107 PAN: AA ETS8015K VS. COMMISSIONER OF INCOME - TAX, EXEMPTIONS, PUNE APPELLANT RESPONDENT / ORDER PER R.S.SYAL, VP : TH IS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 2 9 - 09 - 20 20 PAS SED BY THE COMMISSIONER OF INCOME - TAX ( EXEMPTION ) , PUNE REFUSING REGISTRATION U/S 12AA OF THE I NCOME - TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) . 2. BRIEFLY STATED, THE FACTS OF THE CASE ARE THAT THE ASSESSEE WAS REGISTERED UNDER THE BOMBAY PUBLIC TRUST ACT, 1950 ON 04 - 08 - 1997. THE INSTANT APPLICATION FOR REGISTRATION WAS FILED ON 15 - 01 - A SSESSEE BY SHRI BHUVANESH KANKANI RE VENUE BY S MT. DIVYA BAJPAI (CIT - DR) DATE OF HEARING 11 - 1 2 - 2020 DATE OF PRONOUNCEMENT 11 - 1 2 - 2020 ITA NO . 587 /PUN/ 20 20 GTB EDUCATIONAL TRUST 2 20 20. THE LD. CIT(E) OBSERVED IN PARA 3 THAT THE ASSESSEE CLAIMED ITSELF TO BE ENGAGED IN EDUCATIONAL ACTIVITY. HE CALLED UPON T HE ASSESSEE TO FURNISH DETAILS OF ADMISSION S GIVEN TO STUDENTS FROM WEAKER SECTION OF THE SOCIETY AND FURTHER DETAILS OF COMPLIA NCE OF RTE NORMS (RIGHT TO EDUCATION) BY IT WITH EVIDENCE. TAKING NOTE OF THE PROVISIONS OF SECTION 12AA(1)(A)(II) OF THE ACT, HE OBSERVED THAT THE RECENT AMENDMENT HAS MANDATED HIM TO ALSO EXAMINE C OMPLIANCE OF REQUIREMENT OF ANY OTHER LAW FOR THE TIME B EING IN FORCE. SINCE THE COMPLIANCE TO THE PROVISIONS OF RIGHT TO EDUCATION ACT WAS FOUND TO BE DIRECT LY RELATED TO THE OBJECTS OF THE ASSESSEE AND THE ASSESSEE FAILED TO FURNISH SUCH DETAILS, THE LD. CIT(E) DENIED THE REGISTRATION. AGGRIEVED THEREBY, THE ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL. 3. WE HAVE HEARD BOTH THE SIDES THROUGH VIRTUAL COURT AND SCANNED THROUGH THE RELEVANT MATERIAL ON RECORD. IT IS NOTICED FROM THE ASSESSEES REPLY DATED 18 - 09 - 2020 TO THE CIT(E) , COPY AVAILABLE AT PAGE 1 ONWARDS OF THE PAPER BOOK, THAT THE ASSESSEE WAS GRANTED EXEMPTION U/S 80G OF THE ACT EARLIER AFTER ACCEPTING THE DOCUMENTS AND DETAILS OF THE TRUST. IT WAS ALSO STATED IN SUCH ITA NO . 587 /PUN/ 20 20 GTB EDUCATIONAL TRUST 3 COMMUNICATION THAT APPROVAL U/S 80G OF THE ACT EVIDENCED THAT T HE ASSESSEE WAS ALREAD Y GRANTED REGISTRATION U/S 12A/12AA OF THE ACT. SINCE THE ORIGINAL REGISTRATION WAS MISPLACED BY THE TRUST, THE ASSESSEE FILED INSTANT APPLICATION FOR RE - REGISTRATION. 4. IT IS SEEN THAT T HE ONLY POINT TAKEN AGAINST THE ASSESSEE BY THE LD. CIT(E) FO R REFUSING REGISTRATION WA S THAT T HE ASSESSEE DID NOT FURNISH DETAILS OF COMPLIANCE OF RIGHT TO EDUCATION NORMS. IN THIS REGARD, IT IS OBSERVED FROM PAGE 3 OF THE ASSESSEES AFORESAID REPLY TO THE LD. CIT(E) THAT THIS POINT WAS ALSO ANSWERED BY STATING: RIGHT TO EDUCATION : NO ADMISSION REQUEST HAS BEEN RECEIVED UNDER THE RIGHT TO EDUCATION NORMS OF STATE GOVERNMENT TILL DATE AND HENCE THIS IS NOT APPLICABLE. THUS, IT IS DISCERNABLE THAT THE ASSESSEE DID RESPOND TO THE REQUIREMENT OF THE LD. CIT(E) ABOUT COMPLIANCE TO RIGHT TO EDUCATION NORMS. SIMPLY IGNORING THE SAME, THE LD. CIT(E) REFUSED REGISTRATION VIDE HIS ORDER DATED 29 - 09 - 2020, WHICH WAS OBVIOUSLY PASSED AFTER TAKING NOTE OF THE ASSESSEES ONLINE SUBMISSION OF REPLY DATED 18 - 09 - 2020. SINCE THE SOLE BASIS FOR DENIAL OF REGISTRATION BY THE LD. CIT(E) IS NON - EXISTENT , IN OUR CONSIDERED OPINION, THE ASSESSEE IS ENTITLED TO ITA NO . 587 /PUN/ 20 20 GTB EDUCATIONAL TRUST 4 REGISTRATION. OVERTURNING THE IMPUGNED ORDER, WE DIRECT THE GRANT OF REGISTRATION U/S 12AA OF THE ACT. 5 . IN THE RESULT, THE APP EAL IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 11 TH DECEM BER , 2020 . SD/ - SD/ - (PARTHA SARATHI CHAUDHURY) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT PUNE ; DATED : 11 TH DECEM BER , 2020 GCVSR / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3 . , , / DR A , ITAT, PUNE 4 . / GUARD FILE / BY ORDER, / / TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE ITA NO . 587 /PUN/ 20 20 GTB EDUCATIONAL TRUST 5 DATE 1. DRAFT DICTATED ON 11 - 1 2 - 2020 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 11 - 1 2 - 2020 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS 6. KEPT FOR PRONOU NCEMENT ON SR.PS 7. DATE OF UPLOADING ORDER SR.PS 8. FILE SENT TO THE BENCH CLERK SR.PS 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK 10. DATE ON WHICH FILE GOES TO THE A.R. 11. DATE OF DISPATCH OF ORDER. *