PADMASHREE ANNASAHEB JADHAV BHARTIYA SAMAJ UNNATI MANDAL, MUMBAI V. COMMISSIONER OF INCOME TAX (EXEMPTIONS) , PUNE

ITA 6796/MUM/2017

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 4250 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 3 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2003-2004
• Appeal Filed On: 30-11-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: G AWUNGSHILD
• Section: 12A; 12AA

Judgement Text

ITA NO.6796/MUM/2017 ASSESSMENT YEAR :2003-04 1 IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, MUMBAI , , BEFORE HONBLE SHRI MAHAVIR SINGH, JM AND HONBLE SHRI MANOJ KUMAR AGGARWAL, AM ./ I.T.A. NO.6796/MUM/2017 ( / ASSESSMENT YEAR: 2003-04) PADMASHREE ANNASAHEB JADHAV BHARTIYA SAMAJ UNNATI MANDAL C/O. H.N. MOTIWALA & CO. 508 SHARDA CHAMBERS 33, NEW MARINE LINES MUMBAI-400 020. / VS. C IT (EX EMPTIONS) PUNE. ./ ./PAN/GIR NO. AAATP-2888-F ( ! /APPELLANT ) : ( '#! / RESPONDENT ) A PPELLANT BY : NONE RESPONDENT BY : G.AWUNGSHI-LD. CIT-DR / DATE OF HEARING : 11/03/2019 / DATE OF PRONOUNCEMENT : 13/03/2019 / O R D E R PER MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. AFORESAID APPEAL BY ASSESSEE CONTEST THE ORDER O F LD. COMMISSIONER OF INCOME-TAX (EXEMPTIONS), PUNE, [CIT -E] DATED 28/09/2017 REJECTING ASSESSEES APPLICATION FOR REG ISTRATION U/S 12AA ON TECHNICAL GROUNDS. NONE HAS APPEARED FOR ASSESSEE. LEFT WITH NO OPTION, WE DISPOSE-OFF THE SAME ON THE BASIS OF MATERIAL ON RECORD AND AFTER ITA NO.6796/MUM/2017 ASSESSMENT YEAR :2003-04 2 HEARING LD. CIT-DR WHO JUSTIFIED THE REJECTION OF A PPLICATION FOR THE REASONS INDICATED IN THE ORDER. 2. FACTS ON RECORD REVEAL THAT THE ASSESSEE TRUST I S REGISTERED SINCE 1948. THE ASSESSEE FLED APPLICATION FOR REGISTRATIO N U/S 12A IN FORM 10A ON 29/03/2017. HOWEVER, IT WAS NOTED THAT SIMILAR A PPLICATION WAS FILED IN 1998 WHERE THE REGISTRATION WAS GRANTED WITH EFFECT FROM 01/04/1998. HOWEVER, PURSUANT TO ALLEGATION OF MISAPPROPRIATION OF FUNDS BY THE TRUSTEES, THE REGISTRATION WAS WITHDRAWN BY THE REV ENUE VIDE LETTER DATED 21/01/2009 ISSUED BY LD. COMMISSIONER OF INCOME TAX -II, THANE. 3. HOWEVER, THE ASSESSEE MADE A FRESH APPLICATION O N 18/04/2011 WHEREIN THE STATUS QUO WAS MAINTAINED VIDE LETTER DATED 08/12/2011 WHICH WAS AGITATED BY THE ASSESSEE BEFORE THIS TRIB UNAL VIDE ITA NO. 563/MUM/2012 ORDER DATED 10/06/2016 WHEREIN THE ORD ER DATED 08/12/2011 WAS DECLARED AS VOID-AB-INITIO AND THE AUTHORITIES WERE DIRECTED TO DECIDE THE MATTER AFRESH. FROM THE PERU SAL OF IMPUGNED ORDER, IT TRANSPIRES THAT THE MATTER IS STILL PENDI NG BEFORE LOWER AUTHORITIES FOR ADJUDICATION IN TERMS OF THE TRIBUNALS DIRECTI ONS. 4. NOTING THE ABOVE FACTUAL MATRIX, LD. CIT-E OPINE D THAT SINCE THE EARLIER APPLICATION IS PENDING, THE FRESH APPLICATI ON FILED ION 29/03/2017 BECOMES NON-MAINTAINABLE AND THEREFORE, REJECTED TH E SAME. AGGRIEVED, THE ASSESSEE IS IN FURTHER APPEAL BEFORE US. 5. UPON CAREFUL CONSIDERATION OF THE MATTER, WE FIN D THAT SINCE THE ASSESSEES APPLICATION IS STILL PENDING BEFORE LOWE R AUTHORITIES IN TERMS OF THE DIRECTIONS OF THE TRIBUNAL, WE DEEM IT FIT TO R ESTORE THE PRESENT ISSUE ALSO BACK TO THE FILE OF LD. CIT-E FOR A HOLISTIC V IEW IN THE MATTER. 6. THE APPEAL STANDS ALLOWED FOR STATISTICAL PURPOS ES. ITA NO.6796/MUM/2017 ASSESSMENT YEAR :2003-04 3 ORDER PRONOUNCED IN THE OPEN COURT ON 13 TH MARCH, 2019. SD/- SD/- (MAHAVIR SINGH) ( MANOJ KUMAR AGGARWAL) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; DATED : 13/03/2019 SR.PS, JAISY VARGHESE !'! / COPY OF THE ORDER FORWARDED TO : 1. ! / THE APPELLANT 2. '#! / THE RESPONDENT 3. * ( ) / THE CIT(A) 4. * / CIT CONCERNED 5. +, '%- , - , / DR, ITAT, MUMBAI 6. ,./0 / GUARD FILE / BY ORDER, / (DY./ASSTT.REGISTRAR) , / ITAT, MUMBAI.