SHRI NATHJEE MANAV SEWA SAMITI, Bhopal V. THE CIT, Bhopal

ITA 626/IND/2013

• Counselvise Citation: 62622714 RSA 2013
• Duration Of Justice: 10 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-09-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 28-10-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: LALCHAND
• Assessee Lawyers: S S DESH
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE P.K. BANSAL, ACCOUNTANT MEMBER AND SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER ITA NO.626/IND/2013 SHREE NATHJEE MANAV SEWA SAMITI, 14-17, PLATINUM PLAZA, NEAR MATA MANDIR, BHOPAL. PAN: AANTS 2216H VS. CIT, BHOPAL. (APPELLANT) (RESPONDENT) REVENUE BY : SHRI LAL CHAND, CIT-D.R. ASSESSEE(S) BY : SHRI S.S. DESHPANDEY, AR /DATE OF HEARING : 09/09/2014 /DATE OF PRONOUNCEMENT: 12/09/2014 / O R D E R PER SHRI MUKUL KUMAR SHRAWAT, JUDICIAL MEMBER THIS IS AN APPEAL FILED BY THE REVENUE EMANATING FR OM THE ORDER OF LEARNED CIT, BHOPAL AGAINST THE ORDER PASSED U/S .12AA DATED 26.08.2013 AND THE GROUNDS OF APPEAL ARE AS UNDER: 1. THAT ON THE FACTS AND CIRCUMSTANCES OF THE CASE, THE ORDER PASSED BY THE LEARNED CIT IS BAD IN THE EYE OF LAW AND ON FACTS. 2. THAT THE LEARNED CIT WAS NOT JUSTIFIED IN DEALING WITH THE CASE IN A PERFUNCTORY MANNER CONTRARY TO THE STATUTORY OBLIGATION TO HIM AS PER SC. 12AA OF THE ACT AND IN REJECTING THE APPLICATION ON SURMISES WRONG ASSUMPTIONS AND NON EXISTING EXTRANEOUS REASONS. 3. THAT THE LEARNED CIT ERRED IN LAW AND IS WRONG IN HOLDING THAT HIS NOTICE DATED 11.7.2013 WAS DEFAULTED BECAUSE APPEARANCE WAS MADE ON 13.8.2013 BUT IT DID NOT TAKE PLACE FOR WANT OF A.O.S REPORT WHO HERSELF FOR THE PURPOSE ISSUED NOTICE DATED 13.8.2013 [RECEIVED ON 14.8.2013] AND HEARING WAS ON 16.8.2013 BEFORE WHOM THE ASSESSEE FILED A DETAILED REPLY ALONGWITH 28 NOS. OF ANNEXURES. 4. THAT THE LEARNED CIT WAS NOT JUSTIFIED IN REFUSING REGISTRATION ON THE GROUND THAT THE ASSESSEE FAILED TO FURNISH THE DETAILS OF CHARITABLE ACTIVI TIES ITA NO.626/IND/2013 SHREE NATHJEE MANAV SEWA SAMITI VS. CIT BHOPAL - 2 - FOR THE YEAR 2009-10 TO 2011-12, WHICH IS A MISCONCEIVED REQUIREMENT BECAUSE FOR REGISTRATION HE IS NOT REQUIRED TO LOOK INTO SUCH ACTIVITIES WHETHER HAVE NOT ARE IN PROCESS OF INITIATION. 5. THAT FROM THE DOCUMENTS WITH THE FORM NO.10A APPLICATION, THE OBJECTS OF THE TRUST BEING CHARITABLE AND THE TRUST GENUINELY EXISTING ARE NOT CONTROVERTED BY THE LEARNED CIT AND THE REGISTRATION HAS BEEN REFUSED ON EXTRANEOUS CONSIDERATION NOT PERMISSIBLE IN LAW. 6. THAT ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE THE EVIDENCE AND MATERIAL ON RECORD OF THE LEARNED CIT, UNAMBIGUOUSLY PROVE THAT THE OBJECTS OF THE TRUST ARE OF CHARITABLE NATURE, THE TRUST EXISTS GENUINELY FOR C ARRYING SUCH ACTIVITIES AND THE TRUST IS CREATED BY AN INSTRUMENT AND WAS ALSO REGISTERED WITH THE REGISTRAR, PUBLIC TRUST AT S.NO./ 75/11-12. HENCE WHE N THE ABOVE CONDITIONS WERE ESTABLISHED AND FULFILLED REGISTRATION U/S.12A OUGHT TO HAVE BEEN GRANTED BY THE LEARNED CIT. 2. WE HAVE HEARD BOTH THE SIDES AND ALSO PERUSED TH E IMPUGNED ORDER IN THE LIGHT OF A COMPILATION FILED BEFORE US. IT I S EVIDENT FROM THE ORDER OF LEARNED COMMISSIONER THAT DUE TO NON-ATTENDANCE FRO M THE SIDE OF THE ASSESSEE AN ADVERSE VIEW WAS ADOPTED AND THE APPLIC ATION FILED U/S.12A WAS REJECTED AND THE REGISTRATION U/S.12AA WAS REFU SE. NOW BEFORE US, IT IS STATED WITH FULL SENSE OF RESPONSIBILITY THAT TH E ASSESSEE IS SERIOUS TO PURSUE THE MATTER AND IF DIRECTED SHALL CO-OPERATE WITH THE REVENUE AUTHORITIES. IT HAS ALSO BEEN INFORMED THAT THE OBJ ECTS OF THE TRUST ARE AS PER THE LAWS PRESCRIBED AND PURSUED BY THE SOCIETY. IN THE COMPILATION FILED BEFORE US, THE ASSESSEE HAS PLACED COPY OF TH E TRUST DEED, AN APPLICATION ON FORM 10A SEEKING REGISTRATION ALONG WITH COPIES OF THE ACCOUNT. CONSIDERING THE TOTALITY OF THE CIRCUMSTAN CES AND THE EVIDENCES PLACED ON RECORD, WE DEEM IT PROPER AS ALSO JUSTIFI ABLE TO RESTORE THIS ISSUE BACK TO THE FILE OF THE LEARNED COMMISSIONER TO BE DECIDED DE NOVO AS PER LAW, NEEDLESS TO SAY AFTER PROVIDING AN ADEQ UATE OPPORTUNITY OF HEARING TO THE ASSESSEE. IT IS NECESSARY TO DIRECT THIS ASSESSEE TO BE PRESENT BEFORE LEARNED COMMISSIONER WITHIN 20 DAYS ON RECEI PT OF THIS ORDER ALONG WITH REQUISITE DETAILS IN SUPPORT OF THE CLAI M OF THE REGISTRATION SUO MOTU WITHOUT WAITING FOR ANY NOTICE SO THAT THE PROCEED INGS AS PRESCRIBED ITA NO.626/IND/2013 SHREE NATHJEE MANAV SEWA SAMITI VS. CIT BHOPAL - 3 - UNDER THE ACT FOR GRANT OF REGISTRATION ETC. CAN BE FINALIZED AT AN EARLY DATE. HOWEVER, LEARNED COMMISSIONER IS AT LIBERTY T O PROCEED WITH THE MATTER AS PER THE PROVISIONS OF IT ACT. WITH THESE DIRECTIONS, THE GROUNDS MAY BE TREATED AS ALLOWED BUT FOR STATISTICAL PURPO SE ONLY. 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE ONLY. SD/- SD/- (P.K. BANSAL) (MUKUL KR. SHRAWAT) ACCOUNTANT MEMBER JUDICIAL MEMBER INDORE; DATED 12/09/2014 PRABHAT KR. KESARWANI, SR. P.S. / COPY OF THE ORDER FORWARDED TO : 1. ! / THE APPELLANT 2. '# ! / THE RESPONDENT. 3. $%$&' # # ( / CONCERNED CIT 4. # # ( ( ) / THE CIT(A), INDORE 5. +,# &' , # # &' , ./ % / DR, ITAT, INDORE 6. ,01 2 / GUARD FILE. / BY ORDER, 3 33 3/ // /.# $4 .# $4 .# $4 .# $4 ( DY./ASSTT.REGISTRAR) ITAT, INDORE