M/s Maharaja Shri Udho Dass Dharmarth Goshala Mandir Ashram, New Delhi V. CIT (E), Chandigarh

ITA 6401/DEL/2015

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 6495 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-12-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 14-12-2016
• Assessment Year: misc
• Appeal Filed On: 03-12-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: UMESH CHAND DUBEY SENIOR
• Assessee Lawyers: ABHISHEK ANAND
• Section: 80G; 12A; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH D : NEW DELHI) BEFORE SHRI J.S. REDDY, ACCOUNTANT MEMBER AND SHRI N.K. CHOUDHRY, JUDICIAL MEMBER ITA NO.5835/DEL./2015 MAHARAJA SH. UDHO DASS DHARMARTH VS. CIT (EXEMPTION ), GOSHALA MANDIR ASHRAM, CHANDIGARH. VPO ZAINABAD, DISTT. REWARI (HARYANA). (PAN : AADTM9691A) ITA NO.6401/DEL./2015 MAHARAJA SH. UDHO DASS DHARMARTH VS. CIT (EXEMPTION ), GOSHALA MANDIR ASHRAM, CHANDIGARH. VPO ZAINABAD, DISTT. REWARI (HARYANA). (PAN : AADTM9691A) (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI ABHISHEK ANAND, ADVOCATE REVENUE BY : SHRI UMESH CHAND DUBEY, SENIOR DR DATE OF HEARING : 14.12.2016 DATE OF ORDER : .12.2016 O R D E R PER N.K. CHOUDHRY, JUDICIAL MEMBER : ITA NO.5835/DEL/2015 THE APPEAL IN ITA NO.5835/DEL/2015 ARISES FROM AN O RDER DATED 17.08.2015 MADE BY LD CIT (EXEMPTIONS), CHAND IGARH ITA NO.5835/DEL./2015 ITA NO.6401/DEL./2015 2 DECLINING REGISTRATION U/S 12AA OF THE INCOME TAX A CT, 1961 (FOR SHORT THE ACT). 2. BRIEFLY STATED THE FACTS ARE THAT AN APPLICATION IN FORM NO.10A WAS FILED BY THE ASSESSEE IN THE OFFICE OF C IT, PANCHKULA ON 19.02.2015 WHICH WAS SUBSEQUENTLY TRANSFERRED DU E TO CHANGE IN JURISDICTION AND NO FURTHER DETAILS WERE APPAREN TLY FILED IN SUPPORT OF THEIR CLAIM. THE CIT (E), CHANDIGARH AC CORDED AN OPPORTUNITY TO THE ASSESSEE WHO ATTENDED THE OFFICE AND FILED DETAILS, HOWEVER, BOOKS OF ACCOUNTS WERE NOT PRODUC ED FOR VERIFICATION. BY OBSERVING THE PROVISIONS OF SECTI ON 12AA,THE CIT (E) DECLINED THE REGISTRATION BY HOLDING AS UNDER : - 4. A PERUSAL OF THE INCOME & EXPENDITURE STATEMENT FOR THE YEAR ENDING 31.03.2015 SHOWS THAT THE APPLI CANT RECEIVED DONATION OF RS.2,07,373/- OUT OF WHICH RS.1,59,860/- HAVE BEEN INCURRED ON ACCOUNT OF FOOD EXPENSE SAND RS.60,000/- TOWARDS WAGES. THE APPLIC ANT HAS FAILED TO FURNISH ITS BOOKS OF ACCOUNTS AND VOU CHERS IN THE ABSENCE OF WHICH THE GENUINENESS OF AIMS AND OBJECTS OF THE APPLICANT CANNOT BE ASCERTAINED. 5. KEEPING INTO VIEW THE ABOVE FACTS AND CIRCUMSTANCES OF THE CASE, I HAVE NO OPTION BUT TO PROCEED ON MERITS AND DENY THE REGISTRATION U/S 12A A TO THE APPLICANT. 3. AT THE OUTSET, THE LD. AR FOR THE ASSESSEE SUBMI TTED THAT THE ASSESSEE WAS NOT PROVIDED AN OPPORTUNITY TO FILE TH E REQUISITE DOCUMENTS AND IN THE INTEREST OF JUSTICE, PLEADED T O RESTORE THE ITA NO.5835/DEL./2015 ITA NO.6401/DEL./2015 3 MATTER TO FURNISH THE DETAILS. LD. DR DID NOT HAVE ANY OBJECTION IF THE MATTER BE RESTORED BACK. 4. WE HAVE GONE THROUGH THE MATERIAL ON RECORD AND HEARD THE RIVAL CONTENTIONS. AFTER GOING THROUGH THE IMPUGNE D ORDER AND ALSO CONSIDERING THE REQUEST MADE BY THE LD. AR FOR THE ASSESSEE, WE ARE OF THE CONSIDERED OPINION THAT IN THE INTEREST OF J USTICE, THE CASE MAY BE REMANDED BACK TO CIT (E), CHANDIGARH FOR DEC IDING AFRESH WHILE GIVING OPPORTUNITY TO THE ASSESSEE TO PRODUCE RELEVANT DOCUMENTS AS DESIRED BY THE LD. CIT (E). WE ORDER ACCORDINGLY. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE (ITA NO.5835/DEL/2015) IS ALLOWED FOR STATISTICAL PURPOS ES. ITA NO.6401/DEL/2015 6. THE APPEAL IN ITA NO.6401/DEL/2015 ARISES FROM A N ORDER DATED 26.10.2015 MADE BY LD CIT (EXEMPTIONS), CHAND IGARH UNDER ORDER U/S 80G OF THE ACT. 7. BRIEFLY STATED THE FACTS ARE THAT AN APPLICATION IN FORM NO.10A WAS FILED BY THE ASSESSEE BUT NO FURTHER DET AILS WERE APPARENTLY FILED IN SUPPORT OF THEIR CLAIM. THE CI T (E) ACCORDED AN OPPORTUNITY TO FURNISH CERTAIN INFORMATION / DOCUME NTS FOR VERIFICATION PURPOSES BUT NEITHER DID ANYBODY ATTEN D THE OFFICE NOR FILED ANY WRITTEN SUBMISSIONS. ANOTHER OPPORTUNITY WAS ALSO ITA NO.5835/DEL./2015 ITA NO.6401/DEL./2015 4 ACCORDED BUT OF NO AVAIL. BY OBSERVING THE PROVISI ONS OF RULE 11AA OF THE INCOME-TAX RULES, 1962 AND ALSO CONSIDE RING THE REJECTION OF REGISTRATION U/S 12AA VIDE ORDER DATED 17.08.2015, THE CIT (E) DENIED THE APPROVAL U/S 80G OF THE ACT. 8. WE HAVE GONE THROUGH THE ORDERS OF THE AUTHORITI ES BELOW AND HEARD THE RIVAL CONTENTIONS. AS WE HAVE ALREAD Y RESTORED THE ISSUE OF REGISTRATION U/S 12AA IN THE PRECEDING PAR AS, WE DEEM IT APPROPRIATE THAT THIS MATTER MAY ALSO BE RESTORED B ACK TO THE FILE OF CIT (E) TO DECIDE AFRESH, AFTER PROVIDING AN OPPORT UNITY OF BEING HEARD TO THE ASSESSEE. WE ORDER ACCORDINGLY. 9. IN THE RESULT, THE APPEAL OF THE ASSESSEE (ITA NO.6401/DEL/2015) IS ALLOWED FOR STATISTICAL PURPOS ES. 10. TO SUM UP : BOTH THE APPEALS FILED BY THE ASSES SEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON THIS 16 TH DAY OF DECEMBER, 2016. SD/- SD/- (J.S REDDY) (N.K. CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED THE 16 TH DAY OF DECEMBER, 2016 TS ITA NO.5835/DEL./2015 ITA NO.6401/DEL./2015 5 COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT(E), CHANDIGARH 5.CIT(ITAT), NEW DELHI. AR, ITAT NEW DELHI.