Swami Ramanand Teerth Marathwada Intitude Of Socio Economic Research and National Integration, Pune V. Commissioner of Income-Tax, Exemption, Pune

ITA 638/PUN/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 2139 (ITAT-PUNE)
• Duration Of Justice: 6 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-06-2021
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Next Hearing Date: 24-03-2021
• Assessment Year: misc
• Appeal Filed On: 04-12-2020
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Period of limitation; Reasonable cause; Time period of passing order
• Section: 12AA

Judgement Text

] IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENC H B , PUNE (THROUGH VIRTUAL COURT) BEFORE SHRI INTURI RAMA RAO, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM ITA NO.638/PUN/2020 SWAMI RAMANAND TEERTH MARATHWADA INSTITUTE OF SOCIO- ECONOMIC RESEARCH AND NATIONAL INTEGRATION (AS TRUST), C/O.SMRUTI KENDRA SWATANTRA SAINIK COLONY, NAGESHWARWADI, AURANGABAD 431 001. PAN : AAFTS0350L. . / APPELLANT V/S THE COMMISSIONER OF INCOME TAX, EXEMPTION, PUNE. . / RESPONDENT ASSESSEE BY : NONE. REVENUE BY : SHRI DEEPAK GARG. / DATE OF HEARING : 25.06.2021 / DATE OF PRONOUNCEMENT : 25.06.2021 / ORDER PER INTURI RAMA RAO, AM: THIS IS AN APPEAL FILED BY THE APPELLANT SOCIETY DIRECTED AG AINST THE ORDER OF LEARNED COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE (HEREIN AFTER REFERRED AS LD.CIT(E) DATED 02.10.2020 PASSED UNDER SEC .80G(5)(VI) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED AS THE ACT). 2 2. THE BRIEF FACTS OF THE CASE ARE THE APPELLANT IS A SOC IETY DULY REGISTERED UNDER THE SOCIETIES REGISTRATION ACT, 1860 ON 16.07.2002. THE APPELLANT TRUST WAS ALSO REGISTERED UNDER SECTION 12AA OF THE INCOME TAX ACT W.E.F. 01.04.2006. ORIGINALLY, THE APPELLANT TRUST WAS ALSO RECOGNIZED U/S 80G(5)(VI) OF THE ACT FOR THE PERIOD FROM 01.04.2006 TO 31.03.2008 AND A FRESH APPLICATION FOR GRANT OF RECOGNITION U/S 80G(5)(VI) OF THE ACT WAS FILED ON 02.12.2019 IN FORM 10G. ON RECEIPT OF THE SAID APPLICATIO N, THE LD.CIT(E), ISSUED LETTER DATED 14.01.2020 CALLING FOR CERTAIN DO CUMENTS / INFORMATION / CLARIFICATION ON 23.01.2020. 3. IT IS THE CASE OF THE APPELLANT SOCIETY THAT IT HAD RE SPONDED TO THE NOTICE ISSUED BY THE LD.CIT(E). HOWEVER, DUE TO PREVAILING CO VID-19 PANDEMIC, IT COULD NOT SUBMIT THE FULL DETAILS. HOWEVER, THE LD .CIT(E) HAD REJECTED THE APPLICATION FOR GRANT OF RECOGNITION ON THE G ROUND THAT THE APPLICATION COULD NOT BE PROCESSED AS NO DETAILS WERE FURN ISHED BY THE APPELLANT SOCIETY SUBSTANTIATING THE GENUINENESS OF THE AC TIVITIES OF THE APPELLANT SOCIETY. ACCORDINGLY, THE LD.CIT(E) DENIED THE GRAN T OF RECOGNITION VIDE ORDER DATED 02.10.2020. 4. BEING AGGRIEVED BY THE ORDER OF THE LD.CIT(E) DENYING TH E RECOGNITION UNDER SEC.80G(5)(VI) OF THE ACT, THE APPELLANT IS IN APPEAL BEFOR E US IN THE PRESENT APPEAL. 5. WHEN THE APPEAL WAS CALLED ON, NONE APPEARED ON BEHA LF OF THE ASSESSEE. 6. WE HEARD THE LD.CIT-DR. THE ONLY ISSUE IN THE PRESEN T APPEAL RELATES TO THE GRANT OF RECOGNITION U/S 80G(5)(VI) OF THE ACT. TH E LD.CIT(E) HAD DENIED THE GRANT OF RECOGNITION ON THE GROUND THAT THE APPELLANT SOCIETY HAD 3 NOT COMPLIED WITH THE NOTICES ISSUED CALLING FOR CERTAIN DOCU MENTS / INFORMATION / CLARIFICATION SO AS TO ENABLE THE LD.CIT(E) TO SAT ISFY HIMSELF AS TO THE GENUINENESS OF THE ACTIVITIES UNDERTAKEN BY THE A PPELLANT SOCIETY. IT IS A MATTER OF RECORD THAT THE PROCEEDINGS BEFORE LD.CIT (E) HAD TAKEN PLACE DURING THE PANDEMIC PERIOD PREVAILING IN THE COUNTRY. EVE N THE HON'BLE SUPREME COURT CONSIDERING THE DIFFICULTIES BEING FACED BY THE CITIZENS OF THE COUNTRY ON ACCOUNT OF PREVAILING COVID-19 PANDEMIC, HAD EX TENDED THE LIMITATION PERIOD PRESCRIBED UNDER VARIOUS STATUTES. DRAWIN G GUIDANCE FROM SPIRIT OF THE DECISION OF THE HON'BLE SUPREME COURT, WE ARE OF THE OPINION THAT THE APPELLANT SOCIETY IS PREVENTED BY SUFFICIENT AND REASONABLE CAUSE TO COMPLY WITH THE NOTICE ISSUED BY THE LD.CIT(E). THEREFO RE, IN ORDER TO MEET THE ENDS OF JUSTICE, THE MATTER REQUIRES REMISSION TO THE FILE OF LD .CIT(E) FOR DENOVO CONSIDERATION OF THE APPLICATION IN ACCORDANCE W ITH THE LAW. WE ORDER ACCORDINGLY. ACCORDINGLY, THE APPEAL FILED BY THE ASSESSEE IS PARTLY ALLOWED FOR STATISTICAL PURPOSES. 7. IN THE RESULT, THE APPEAL OF ASSESSEE IS PARTLY ALLOWE D FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 25 TH DAY OF JUNE, 2021. SD/- SD/- (PARTHA SARATHI CHAUDHURY) (INTURI RAMA RAO) / JUDICIAL MEMBER / ACCOUNTANT MEMBER / PUNE; / DATED : 25 TH JUNE, 2021. YAMINI 4 ! / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. 4. 5. 6. CIT(EXEMPTION), PUNE. ADDL/JOINT COMMISSIONER OF INCOME TAX, EXEMPTION RANGE, PUNE. , , / DR, ITAT, B PUNE; !/ GUARD FILE. / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE.