Shree Mahesh Charitable Sanstha, Nashik V. Commissioner of Income-tax, (Exemption), Pune

ITA 660/PUN/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 5961 (ITAT-PUNE)
• Duration Of Justice: 9 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-02-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 26-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 12A; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, PUNE BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI LALIET KUMAR, JM . / ITA NO.660/PUN/2019 SHREE MAHESH CHARITABLE SANSTHA, PLOT NO.930, MARGASHISH, NEAR AMBAD POLICE STATION, CIDCO-422009. PAN : AABTM0744J ....... / APPELLANT / V/S. CIT (EXEMPTIONS), PUNE. / RESPONDENT ASSESSEE BY : SHRI PRAMOD SHINGTE REVENUE BY : SHRI DEEPAK GARG / DATE OF HEARING : 04.02.2020 / DATE OF PRONOUNCEMENT : 05.02.2020 / ORDER PER D. KARUNAKARA RAO, AM: THIS APPEAL FILED BY THE ASSESSEE IS AGAINST THE ORDER OF THE CIT (EXEMPTIONS), PUNE DATED 28.03.2019 U/S 12AA(1)(B)(II) OF THE ACT. 2. BEFORE US, AT THE OUTSET, LD. COUNSEL FOR THE ASSESSEE MENTIONED THAT THE TRUST WAS INCORPORATED ON 24 TH AUGUST, 1994 AND APPLYING FOR REGISTRATION U/S 12AA OF THE ACT ONLY ON 25.09.2018. MENTIONING THAT THE CIT (EXEMPTIONS) REJECTED THE SAID APPLICATION OF THE ASSESSEE FOR WANT OF DETAILS, LD. COUNSEL SUBMITTED THAT THE MATTER MAY BE REMANDED TO HIS FILE ONCE AGAIN 2 ITA NO.660/PUN/2019 FOR FRESH ADJUDICATION. FURTHER, ACCEPTING THE INADEQUATE REPRESENTATION AND ALSO INADEQUACY IN FURNISHING OF DOCUMENTS, WHICH ARE REQUIRED FOR THE CIT (EXEMPTIONS), LD. COUNSEL MADE STATEMENT AT BAR IN THIS REGARD FOR COMPLETE COMPLIANCE THIS TIME. 3. ON HEARING BOTH THE SIDES AND PERUSING THE ORDER OF THE CIT (EXEMPTIONS), WE FIND THE CIT (EXEMPTIONS) REJECTING THE APPLICATION INITIALLY FOR WANT OF DOCUMENTS. THE CONTENTS OF PARA 6 OF THE ORDER OF THE CIT (EXEMPTIONS) ARE RELEVANT AND THE SAME ARE EXTRACTED HEREUNDER :- 6. THEREFORE, THE APPLICANT TRUST HAS NOT FURNISHED DETAILS/EVIDENCES ON THE ITBA PORTAL OR OTHERWISE TO PROCESS THE APPLICATION FOR GRANTING REGISTRATION U/S 12AA OF THE ACT. IN VIEW OF ABOVE FACTS OF THE CASE AND ABSENCE OF THE REQUISITE DETAILS, I AM NOT SATISFIED ABOUT THE CHARITABLE NATURE OF OBJECTS AS WELL AS THE GENUINENESS OF ACTIVITIES OF THE TRUST/INSTITUTION AND THEREFORE, THE REQUEST FOR GRANT OF REGISTRATION U/S 12A OF THE INCOME-TAX ACT, 1961 CANNOT BE ACCEPTED. 4. THE ABOVE CONTENTS OF PARA 6 OF THE CIT (EXEMPTIONS)S ORDER SUPPORT THE ADJUDICATION OF THE ISSUE BASED ON INADEQUATE DOCUMENTATION AND IT CALLS FOR ONE MORE ROUND OF PROCEEDINGS BEFORE THE CIT (EXEMPTIONS). ACCORDINGLY, WITHOUT GOING INTO THE MERITS OF THE CASE, WE REMAND THE ISSUE TO THE FILE OF THE CIT (EXEMPTIONS) FOR ONE MORE FOR FRESH ADJUDICATION. THE CIT (EXEMPTIONS) SHALL DECIDE THE SAME AFTER GRANTING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE IN ACCORDANCE WITH SET PRINCIPLES OF NATURAL JUSTICE. ASSESSEE SHALL COMPLY WITH THE CIT AS PER THE LAW. THUS, THE RELEVANT GROUND RAISED BY THE ASSESSEE IN THIS APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. 3 ITA NO.660/PUN/2019 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON THIS 05 TH DAY OF FEBRUARY, 2020. SD/- SD/- (LALIET KUMAR) (D. KARUNAKARA RAO) / JUDICIAL MEMBER / ACCOUNTANT MEMBER / PUNE; / DATED : 05 TH FEBRUARY, 2020. SUJEET / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(EXEMPTIONS), PUNE. 4 . , , , / DR, ITAT, B BENCH, PUNE. 5. / GUARD FILE. / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE.