Samvdena Foundation , Sangli V. Commissioner of Income-Tax, Exemption, Pune

ITA 589/PUN/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 3960 (ITAT-PUNE)
• Duration Of Justice: 4 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-03-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 10-03-2021
• Assessment Year: misc
• Appeal Filed On: 02-11-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CITEXEMPTION ON
• Assessee Lawyers: ARISE OUT OF S PASSED
• Keywords: Reasonable cause
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE VIRTUAL COURT BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER . / ITA NOS.588 & 589/PUN/2020 SAMVEDNA FOUNDATION, 301, SAPHAIR APARTMENT, 3 RD FLOOR, MAHADEVBAG, NEAR PATIDAR BHAVAN, SANGLI 416 416 PAN : AAWTS0111Q VS. THE CIT (EXEMPTION), PUNE APPELLANT RESPONDENT / ORDER PER R.S. SYAL, VP : THESE TWO APPEALS BY THE ASSESSEE ARISE OUT OF THE ORDER S PASSED BY THE CIT(EXEMPTION) ON 29-09-2020 AND 03-10-2 020 REJECTING THE ASSESSEES APPLICATIONS FOR REGISTRATION U/SS.12AA AND SECTION 80G(5)(VI) OF THE INCOME-TAX ACT, 1961 (HEREINAFTE R ALSO CALLED `THE ACT) RESPECTIVELY. 2. THE FACTUAL SCENARIO IS THAT THE ASSESSEE WAS REGISTERED UNDER BOMBAY PUBLIC TRUST ACT, 1950 ON 16.4.2018. IT MADE ONLINE APPLICATION IN FORM 10A FOR APPROVAL U/S.12AA OF THE ACT ON 07- 02-2020. THE LD. CIT(E) REQUIRED THE ASSESSEE TO FURNIS H CERTAIN DETAILS, INTER ALIA, YEAR-WISE LIST OF THE DONORS WITH COMPLETE POSTAL ASSESSEE BY SHRI PRAMOD SHINGTE REVENUE BY SHRI DEEPAK GARG DATE OF HEARING 10-03-2021 DATE OF PRONOUNCEMENT 10-03-2021 ITA NOS.588 & 589/PUN/2020 SAMVEDNA FOUNDATION 2 ADDRESS AND AMENDED COPY OF THE TRUST DEED/MOA HAVING IRREVOCABILITY CLAUSE, BENEFICIARY CLAUSE AND CLAUSE RELATING TO APPLICATION OF FUNDS ONLY FOR THE OBJECTS OF THE TRUST/INSTITUTION. THE DETAILS AS SPECIFICALLY NARRATED ABOVE WERE NOT FURNISHE D BY THE ASSESSEE DESPITE REMINDERS SENT BY LD. CIT(E). HE, THERE FORE, REJECTED THE ASSESSEES APPLICATION FOR GRANT OF REGISTRATION U /S. 12AA(1)(B)(II) OF THE ACT. SIMILAR POSITION OBTAINS IN RESPEC T OF THE APPLICATION FILED FOR REGISTRATION U/S.80G(5)(VI). THE LD. CIT( E) REJECTED THE ASSESSEES APPLICATION BECAUSE OF THE DENIAL OF REGISTRATION BY HIM U/S 12AA OF THE ACT. THE ASSESSEE IS A GGRIEVED BY THE ABOVE ORDERS. 3. THE LD. AR SUBMITTED THAT THE LD. CIT(E) GAVE OPPORTU NITIES TO FURNISH THE REQUISITE DETAILS DURING THE LOCKDOWN PERIOD. BECA USE OF THE PANDEMIC SITUATION PREVAILING IN THE COUNTRY, THE LD. AR STATE D, THAT THE ASSESSEE COULD NOT COMPLY WITH THE SAME. A PRAYER WAS MADE FOR AFFORDING ANOTHER OPPORTUNITY TO THE ASSESSEE FO R ENABLING IT TO FURNISH THE REQUISITE DETAILS AS CALLED FOR BY THE LD. CIT(E ). NO SERIOUS OBJECTION WAS TAKEN BY THE LD. DR ON THIS COUNT. 4. HAVING HEARD BOTH THE SIDES THROUGH VIRTUAL COURT AND GO NE THROUGH THE RELEVANT MATERIAL ON RECORD, IT IS NOTICED THAT THE QUESTIONNAIRE, DEMANDING THE ABOVE INFORMATION, WAS ISSUED BY THE ITA NOS.588 & 589/PUN/2020 SAMVEDNA FOUNDATION 3 LD. CIT(E) ON 30-06-2020 AND THE FURTHER OPPORTUNITY WAS GIVEN BY FIXING THE MATTER FOR 21-09-2020. THE ASSESSEE FAILED TO S UBMIT THESE DETAILS BECAUSE OF THE SPREAD OF CORONA VIRUS AND TH E CONSEQUENTIAL LOCK DOWN. CONSIDERING THE TOTALITY OF THE FACTS A ND CIRCUMSTANCES PREVAILING IN THE INSTANT CASE, WE ARE OF THE CONSIDERED OPINION THAT THERE WAS A REASONABLE CAUSE WITH THE ASSESSEE IN NOT FILING NECESSARY DETAILS BEFORE THE LD. CIT( E). AS SUCH, WE SET-ASIDE THE IMPUGNED ORDERS AND REMIT THE MA TTER TO THE FILE OF LD. CIT(E) FOR GIVING ANOTHER REASONABLE OPPORTUN ITY TO THE ASSESSEE FOR COMPLYING WITH HIS REQUIREMENTS. 5. IN THE RESULT, BOTH THE APPEALS ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 10 TH MARCH, 2021. SD/- SD/- ( S.S.VISWANETHRA RAVI ) (R.S.SYAL) JUDICIAL MEMBER VIC E PRESIDENT PUNE; DATED : 10 TH MARCH, 2021 ITA NOS.588 & 589/PUN/2020 SAMVEDNA FOUNDATION 4 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. THE CIT(E), PUNE 4. 5. , , B / DR B, ITAT, PUNE; / GUARD FILE. / BY ORDER, // TRUE COPY // SENIOR P RIVATE SECRETARY , / ITAT, PUNE DATE 1. DRAFT DICTATED ON 10-03-2021 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 10-03-2021 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 PRONOUNCEMENT 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. *