Shri. Mahant Taponidhi Taramgiri Maharaj Devastahan trust, Satara V. Commissioner of Income-Tax, Exemption, Pune

ITA 593/PUN/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 6883 (ITAT-PUNE)
• Duration Of Justice: 2 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-01-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 27-01-2021
• Assessment Year: misc
• Appeal Filed On: 03-11-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Charitable institution; Set aside
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, PUN E (THROUGH VIRTUAL COURT) BEFORE SHRI WASEEM AHMED, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM . / ITA NO.593/PUN/2020 SHRI MAHANT TAPONIDHI TATAMGIRI MAHARAJ ....... / APPELLANT DEVASTAHAN TRUST, AT POST NIKBOMWADI, TALUKA PHALTAN, DISTRICT SATARA. PAN : AAVTS0278F. / V/S. THE COMMISSIONER OF INCOME TAX, (EXEMPTION), PUNE. / RESPONDENT ASSESSEE BY : SHRI S.N. PURANIK. REVENUE BY : SHRI DEEPAK GARG. / DATE OF HEARING : 27.01.2021 / DATE OF PRONOUNCEMENT : 28.01.2021 / ORDER PER WASEEM AHMED, AM: THE APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE (CIT(E) FOR SHORT) DATED 22.09.2020 PASSED U/S 12AA(1)(B)(II) OF THE INCOME TAX ACT, 1961. 2. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS OF APPEAL : 1. COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE HAS ERRED IN REJECTING REGISTRATION U/S 12AA OF THE INCOME TAX ACT, 1961. SAME MAY PLEASE BE GRANTED. 2. PR.CIT HAS ERRED NOT BEING JUST AND FAIR IN PASS ING THE ORDER REJECTING THE REGISTRATION WITHOUT POINTING OUT THAT OBJECTS OF THE TRUST ARE NOT FOR CHARITABLE PURPOSE. 2 3. AT THE OUTSET, IT WAS NOTICED THAT THE LD.CIT(E) HAS RE JECTED THE APPLICATION FILED BY THE ASSESSEE FOR REGISTRATION U/S 12AA OF THE ACT ON THE REASONING THAT THE ASSESSEE FAILED TO FURNISH THE SUPPORT ING EVIDENCES FOR THE EXPENDITURE CLAIMED IN THE FINANCIAL STATEMENTS. THE LEARNED AUTHORISED REPRESENTATIVE BEFORE US FILED A PAPER BOOK RUNNING FROM P AGES 1 TO 21 AND CONTENDED THAT THE LD.CIT(E) HAS NOT POINTED OUT ANY FLAW IN THE OBJECTS OF THE TRUST. HOWEVER, THE LEARNED AUTHORISED REPRESENTAT IVE FURTHER SUBMITTED THAT THE MATTER CAN BE SET ASIDE TO THE FILE OF THE LD.CIT (E) FOR FRESH ADJUDICATION AND HE FURTHER ASSURED TO FILE THE REQUISITE DETAILS. 4. ON THE OTHER HAND, THE LEARNED DEPARTMENTAL REPRESE NTATIVE DID NOT RAISE ANY OBJECTION IF THE MATTER IS SET ASIDE TO THE FILE OF LD.CIT(E) FOR FRESH ADJUDICATION AS PER THE PROVISIONS OF LAW. 5. WE HAVE HEARD THE RIVAL SUBMISSIONS OF BOTH PARTIES AN D PERUSED THE MATERIALS AVAILABLE ON RECORD. ADMITTEDLY, THE ASSESSEE FAILE D TO FILE THE REQUISITE DETAILS WITH RESPECT TO EXPENDITURE INCURRED BY IT BEFORE THE LD.CIT(E). INDEED, THE EXPENDITURE CLAIMED IN THE INCOME AND EXPENDITURE ACCOUNT ARE OF THE SMALL VALUE BUT TO OUR MIND, IT WAS THE ONUS OF THE ASSESSEE TO FILE THE REQUISITE DETAILS AS DESIRED BY THE LD.C IT(E). HOWEVER, IN THE INTERESTS OF JUSTICE AND FAIR PLAY, WE ARE INCLINED TO G IVE ONE MORE OPPORTUNITY TO THE ASSESSEE TO FILE THE NECESSARY DETAILS BEFORE THE LD.CIT(E). ACCORDINGLY, WE ARE SETTING ASIDE THE ISSUE TO THE FILE OF T HE LD.CIT(E) WITH A DIRECTION TO ADJUDICATE THE SAME AFRESH AS PER THE PROVISIONS OF LAW . 6. IT IS ALSO PERTINENT TO NOTE THAT THE ASSESSEE SHALL C OMPLY ALL THE DIRECTIONS OF THE LD.CIT(E) WITHOUT SEEKING ANY ADJOURNMENT WITHOUT JUST CAUSE. THE ASSESSEE SHALL CO-OPERATE IN THE PROCEEDINGS BEFORE THE LD.CIT(E). HENCE, THE GROUNDS OF APPEAL OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 3 7. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON THIS THE 28 TH DAY OF JANUARY, 20201 SD/- SD/- (PARTHA SARATHI CHAUDHURY) (WASEEM AHMED) / JUDICIAL MEMBER / ACCOUNTANT MEMBER / PUNE; / DATED : 28 TH JANUARY, 2021. YAMINI / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(EXEMPTION), PUNE. 4. THE ADDL/JCIT, EXEMPTION RANGE, PUNE. 5. , , , / DR, ITAT, B BENCH, PUNE. 6. ! / GUARD FILE. / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE.