Dr. APJ Abdul Kalam Foundation Trust, Lucknow V. Commissioner of Income Tax (Exemption), Lucknow

ITA 684/LKW/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 5752 (ITAT-LUCKNOW)
• Duration Of Justice: 1 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 04-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: B P YADAV
• Keywords: Condonation of delay
• Section: 12; 12A

Judgement Text

I.T.A. NO.684/LKW/2018 ASSESSMENT YEAR:N.A. 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A, LUCKNOW BEFORE SHRI A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER ITA NO.684/LKW/2018 ASSESSMENT YEAR:N.A. EARLY HEARING APPLICATION NO.02/LKW/19 (IN ITA NO.684/LKW/2018) ASSESSMENT YEAR:N.A. DR. A.P.J. ABDUL KALAM FOUNDATION TRUST, B-601, ROHTASH RESIDENTIAL TOWER, GOMTI NAGAR, LUCKNOW. PAN:AACTD 6859 L VS. CIT (EXEMPTIONS), LUCKNOW. (APPELLANT) (RESPONDENT) O R D E R PER T. S. KAPOOR, A.M. THIS APPLICATION FOR EARLY HEARING HAS BEEN FILED BY THE ASSESSEE WITH A PRAYER TO HEAR THE APPEAL IN I.T.A. NO.684/LKW/20 18. LEARNED A. R., AT THE OUTSET, SUBMITTED THAT ASSESSEE IS A CHARITABLE ORGANIZATION FOR WHICH IT HAD FILED APPLICATION FOR REGISTRATION U/S 12A OF T HE ACT IN FORM 10A ON 30/03/2018 AND THE FORM 10A WAS FILED IN PHYSICAL FORM WHICH WAS REJECTED BY THE LD. CIT(E) ON THE GROUND THAT THE S AME WAS NOT MADE ELECTRONICALLY. LEARNED COUNSEL FOR THE ASSESSEE FURTHER SUBMITTED THAT THE ASSESSEE SOCIETY IS PROVIDING VOCATIONAL EDUCATION TO THE MASSES AND IN APPELLANT BY SHRI B. P. YADAV, COST ACCOUNTANT RESPONDENT BY S HRI SUSHIL KUMAR MADHUK, CIT (DR) DATE OF HEARING 30/01/2019 DATE OF PRONOUNCEMENT 31/01/2019 I.T.A. NO.684/LKW/2018 ASSESSMENT YEAR:N.A. 2 ABSENCE OF REGISTRATION U/S 12A OF THE ACT, ITS SUR PLUS FUND WILL BE SUBJECTED TO TAX AND IN THAT CASE IT WOULD BE DIFFICULT TO CA RRY OUT THE EDUCATIONAL PROGRAMMES AS ENVISAGED IN THE BYELAWS. THEREFORE, IT WAS PRAYED THAT THAT THE APPEAL OF THE ASSESSEE MAY BE FIXED FOR HE ARING ON PRIORITY BASIS. 2. LEARNED D. R., HAD NO OBJECTION TO THE PROPOSAL OF LEARNED A. R. 3. DURING THE COURSE OF HEARING, LEARNED A. R. INVI TED OUR ATTENTION TO PETITION FOR CONDONATION OF DELAY AND SUBMITTED THA T THERE IS DELAY IN FILING THE APPEAL OF 25 DAYS. EXPLAINING THE REASONS FOR DELAY IN FILING THE APPEALS, LEARNED A. R. INVITED OUR ATTENTION TO THE COPY OF AFFIDAVIT DULY SWORN IN AND SIGNED BY THE ASSESSEE INCLUDING THE REASONS FOR DE LAY. LEARNED A. R. INVITED OUR ATTENTION TO A DETAILED REQUEST FOR CON DONATION OF DELAY AND SUBMITTED THAT ORDER OF LEARNED CIT (EXEMPTIONS) WA S RECEIVED BY THE ASSESSEE ON 12/09/2018 AND THE DUE DATE FOR FILING THE APPEAL BEFORE HON'BLE TRIBUNAL WAS 11/11/2018. LEARNED COUNSEL FO R THE ASSESSEE FURTHER SUBMITTED THAT SHRI MILIND RAJ, PRESIDENT OF THE AS SESSEE TRUST WAS RESPONSIBLE FOR GETTING ALL THE PAPERS PREPARED FOR FILING THE APPEAL BUT BECAUSE OF OVERSIGHT ON ACCOUNT OF HIS MEDICAL PROB LEM HE COULD NOT INFORM THE CONCERNED PERSON IN THE MANAGEMENT NOR THE PAPE RS WERE HANDED OVER TO THE CONCERNED COUNSEL FOR PREPARATION OF THE APP EAL. HE SUBMITTED THAT DELAY HAS OCCURRED BECAUSE OF OVERSIGHT ON THE PART OF MR. MILIND RAJ WHICH SHOULD BE CONDONED. 4. WE FIRST DEAL WITH THE ISSUE OF CONDONATION OF D ELAY. WE FIND THAT ASSESSEE WAS PREVENTED FOR FILING THE APPEAL WITHIN PRESCRIBED PERIOD OF TIME BECAUSE OF THE MEDICAL PROBLEMS OF THE PRESIDENT OF THE ASSESSEE TRUST WHICH HAS BEEN SUPPORTED BY THE ASSESSEE DULY SWORN IN AFFIDAVIT AND BEING CONVINCED WITH THE REASONS GIVEN IN THE APPLICATION AND THE AFFIDAVIT, WE CONDONE THE DELAY OF 25 DAYS IN FILING THE APPEAL. I.T.A. NO.684/LKW/2018 ASSESSMENT YEAR:N.A. 3 2. WE HAVE HEARD THE RIVAL PARTIES AND HAVE GONE TH ROUGH THE MATERIAL PLACED ON RECORD. WE NOTED THAT IN THIS CASE THE A SSESSEE IS AGGRIEVED WITH THE ACTION OF LEARNED CIT (EXEMPTION) IN REJECTING THE APPLICATION OF THE ASSESSEE, FILED U/S 12 OF THE ACT, ON THE GROUND TH AT FORM 10A WAS NOT FILED ELECTRONICALLY WITHOUT PROVIDING ANY OPPORTUNITY TO THE ASSESSEE TO REMOVE THE DEFECT BY FILING THE FORM 10A ELECTRONICALLY. THE DEFAULT COMMITTED BY THE ASSESSEE IS ONLY A TECHNICAL DEFAULT. WE FIND THAT ASSESSEE HAD FILED ITS APPLICATION IN FORM 10A ON 30/03/2018 IN PHYSICAL F ORM. THE CIT (EXEMPTIONS) SHOULD HAVE PROVIDED OPPORTUNITY TO TH E ASSESSEE TO FILE FORM 10 ELECTRONICALLY. THEREFORE, IN THE INTEREST OF J USTICE, WE DEEM IT APPROPRIATE TO ALLOW THE APPLICATION OF THE ASSESSE E FOR EARLY HEARING AND SINCE THE CIT (EXEMPTION) HAS REJECTED THE APPLICAT ION OF THE ASSESSEE ON TECHNICAL GROUND, WE DEEM IT APPROPRIATE THAT LD CI T (EXEMPTION) SHOULD PROVIDE PROPER AND SUFFICIENT OPPORTUNITY TO THE AS SESSEE TO FILE FORM 10 ELECTRONICALLY AS PER LAW. THEREFORE, THE ORDER OF LEARNED CIT (EXEMPTION) IS SET ASIDE TO HIS OFFICE WITH A DIRECTION TO PASS A FRESH ORDER AFTER GIVING AN OPPORTUNITY TO THE ASSESSEE OF BEING HEARD. 5. IN VIEW OF THE ABOVE THE APPLICATION FOR EARLY H EARING IS ALLOWED AND THE APPEAL OF THE ASSESSEE IN I.T.A. NO.684/LKW/201 8 IS ALLOWED FOR STATISTICAL PURPOSES. (ORDER PRONOUNCED IN THE OPEN COURT ON 31/01/2019) SD/. SD/. ( A. D. JAIN ) ( T. S. KAPOOR ) VICE PRESIDENT ACCOUNTANT MEMBER DATED:31/01/2019 *SINGH I.T.A. NO.684/LKW/2018 ASSESSMENT YEAR:N.A. 4 COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. CONCERNED CIT 4. THE CIT(A) 5. D.R., I.T.A.T., LUCKNOW