Harsh Social Welfare Foundation, Nashik V. Commissioner of Income-tax, (Exemptions), Pune

ITA 793/PUN/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 4715 (ITAT-PUNE)
• Duration Of Justice: 9 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-02-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 21-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B KISHOR
• Keywords: Set aside
• Section: 80G

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, PUNE BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI PARTHA SARATHI CHAUDHURY , JM . / ITA NO . 793 /PUN/201 9 HARSH SOCIAL WELFARE FOUNDATION, 10, SANSKRUTI CHS, MURKUTE LANE, PANDIT COLONY, NASHIK 422002 PAN : AA DCH7163D ....... / APPELLANT / V/S. THE COMMISSIONER INCOME TAX (EXEMPTIONS), PUNE / RESPONDENT ASSESSEE BY : NONE REVENUE BY : SHRI B. KISHOR / DATE OF HEARING : 24 - 0 2 - 20 20 / DATE OF PRONOUNCEMENT : 24 - 0 2 - 2020 / ORDER PER PARTHA SARATHI CHAUDHU RY, JM : THIS APPEAL PREFERRED BY THE ASSESSEE EMANATES FROM THE ORDER OF THE LD. CIT (EXEMPTIONS) , PUNE , DATED 2 0 .0 2 .201 9 . 2. THIS IS A CASE WHERE ASSESSEE IS NOT PRESENT NEITHER BEFORE US NOR BEFORE THE CIT(EXEMPTIONS), PUNE. IT IS AN EX - PARTE ORDER PASSED BY CIT(EXEMPTIONS) REJECTING THE APPLICATION MADE U/S 80G OF THE INCOME - TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT ). 2 ITA NO.793/PUN/2019 HARSH SOCIAL WELFARE FOUNDATION 3. THE LD. DR PLACED STRONG RELIANCE ON THE ORDERS OF AUTHORITIES BELOW. 4. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. THE LD. CIT(EXEMPTION S ) REJECTED THE REGISTRATION ON THE GROUND OF NO N FURNISHING OF DETAILS TO ARRIVE AT THE SATISFACTION OF GENUINENESS OF CHARITABLE ACTIVITIES CARRIED OUT BY THE ASSESSEE. IN THE ORDER OF LD. CIT(EXEMPTION S ) DATED 20 .0 2 .2019, IT WAS CATEGORICALLY HELD THAT THE APPLICATION CANNOT BE PROCESSED AS NO VERIFIABLE DETAILS / PROOF HAVE BEEN FURNISHED TO ARRIVE AT THE SATISFACTION OF GENUINENESS OF CHARITABLE ACTIVITIES CARRIED OUT BY THE ASSESSEE. THE RELEVANT CONTENTS IN PARA S 4 TO 7 OF LD. CIT (EXEMPTION S ) ORDER ARE EXTRACTED HEREUNDER: - 4. IN VIEW TO GIVE ANOTHER OPPORTUN ITY TO THE APPLICANT TRUST TO SUBSTANTIATE THE GENUINENESS OF THE CHARITABLE ACTIVITIES, LETTERS WERE ISSUED ON 29.12.2018 TO SUBMIT THE REQUISITE DETAILS BY 21.01.2019. THE APPLICANT DID NOT ATTEND IN RESPONSE TO THE ABOVE NOTICE / REMINDER AND NOT MADE ANY SUBMISSION THROUGH POST TILL DATE. 5. IN VIEW OF THE ABOVE MENTIONED FACTS OF THE CASE, THE APPLICATION CANNOT BE PROCESSED AS NO VERIFIABLE DETAILS / PROOF HAVE BEEN FURNISHED TO ARRIVE AT THE SATISFACTION OF GENUINENESS OF CHARITABLE ACTIVITIES CLAI MED TO BE CARRIED OUT BY THE APPLICANT. FURTHER THE APPLICANT TRUST HAS NOT FURNISHED AUDITED FINANCIAL STATEMENTS FOR LAST THREE YEARS AND NOTE ON THE ACTIVITIES CARRIED OUT IN LAST THREE YEARS ALONG WITH FORM NO.10G OR LATER WHICH ARE REQUIRED TO BE FUR NISHED AS PER CLAUSE (VI) OF SUB - SECTION (5) OF SECTION 80G READ WITH RULE 11AA OF IT RULES 1962. 6. IN THE ABSENCE OF THE REQUISITE DETAILS, I AM NOT SATISFIED ABOUT THE GENUINENESS OF THE CHARITABLE ACTIVITIES CLAIMED TO BE CARRIED OUT BY THE TRUST/INST ITUTION AND THEREFORE, THE REQUEST OF APPROVAL U/S 80G(5)(VI) OF THE INCOME - TAX ACT, 1961 CANNOT BE ACCEPTED. 7. IN VIEW OF THE ABOVE, I HEREBY REJECT THE APPLICATION FOR GRANT OF APPROVAL U/S 80G(5)(VI) OF THE INCOME - TAX ACT, 1961. 5 . FROM THE ABOVE, IT IS EVIDENT THAT NEITHER THE ASSESSEE WAS HEARD BY THE CIT(EXEMPTIONS) NOR THE ASSESSEE SUCCESSFULLY FILED THE REQUISITE DETAILS , LEAVE ALONE THE VERIFIABLE DETAILS, GENUINENESS , BONAFIDE OBJECTS AND ACTIVITIES OF THE TRUST. AGGRIEVED WITH THE SAID ORDE R, THE ASSESSEE FILED 3 ITA NO.793/PUN/2019 HARSH SOCIAL WELFARE FOUNDATION APPEAL BEFORE US RAISING LEGAL ISSUE OF REJECTING THE APPLICATION WITHOUT BEING HEARD BY THE CIT(EXEMPTIONS). 6 . CONSIDERING THE ABOVE, WE ARE OF THE OPINION THAT THE ISSUE IS REQUIRED TO BE SET ASIDE TO THE FILE OF CIT(EXEMPTIONS). WE ORDER ACCORDINGLY. IN THE REMAND PROCEEDINGS, THE ASSESSEE IS DIRECTED TO COMPLY WITH THE REQUIREMENT OF FURNISHING OF REQUISITE DETAILS / EVIDENCES TO DEMONSTRATE ON MERITS THE OBJECTS AND ACTIVITIES OF THE TRUST, SO THAT THE CIT(EXEMPTIONS) CAN ADJU DICATE ON THE MERITS OF THE ISSUE. THUS, THE GROUNDS RAISED BY ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 7 . IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 2 4 T H FEBR UARY , 20 20 . SD/ - SD/ - D. KARUNAKARA RAO PARTHA SARATHI CHAUDHURY ACCOUNTANT MEMBER JUDICIAL MEMBER / PUNE; / DATED : 2 4 T H FEBR UARY , 20 20 GCVSR / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3 . , , , / DR, ITAT, A BENCH, PUNE. 4 . / GUARD FILE. // // TRUE COPY// / BY ORDER, / SR. PRIVATE SECRETARY , / ITAT, PUNE