Reiter Abhiyan Charitable Trust, Pune V. Commissioner of Income-tax : 1,

ITA 81/PUN/2015

• Counselvise Citation: [2017] 126 COUNSELVISE.COM (IT) 7431 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 8 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-09-2017
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Next Hearing Date: 20-09-2017
• Assessment Year: misc
• Appeal Filed On: 19-01-2015
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Charitable institution
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, PUNE . , , , BEFORE SHRI D. KARUNAKARA RAO , AM AND SHRI VIKAS AWASTHY, JM . / I TA NO. 81 /PUN/20 15 RIE TER ABHIYAN CHARITABLE TRUST, HOUSE NO. 39, GAT NO. 134/1, VADHU ROAD, OFF. PUNE NAGAR ROAD, KOREGAON BHIMA, TALUKA SHIRUR, PUNE - 412 216. PAN : AACTR3106J ....... / APPELLANT / V/S. COMMISSIONER OF INCOME TAX - 1, PUNE. / RESPONDENT A SSESSEE BY : SHRI RAJENDRA AGIWAL REVENUE BY : SHRI RAJEEV KUMAR / DATE OF HEARING : 20.09.2017 / DATE OF PRONOUNCEMENT : 22 .09.2017 / ORDER PER VIKAS AWASTHY, JM THIS APPEAL BY ASSESSEE IS DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX - I, PUNE DATED 11.11.2014 REJECTING THE APPLICATION OF ASSESSEE FILED ON 21.05.2014 FOR GRANT OF REGISTRATION U/S. 12AA OF THE INCOME TAX ACT , 1961 (HEREINAFTER REFERRED TO AS THE ACT .). 2 ITA NO.81 /PUN/2015 2. SHRI RAJENDRA AGIWAL APPEARING ON BEHALF OF THE ASSESSEE SUBMITTED THAT ASSESSEE/ APPLICANT IS A TRUST REGISTERED UNDER BOMBAY PUBLIC TRUST ACT, 1950 ON 24.09.2013. A COPY OF THE REGISTRATION CERTIFICATE IS AT PAGE NO. 26 OF PAPER BOOK . THE ASSESSEE IS ALSO REGISTERED WITH REGISTRAR OF SOCIETIES UNDER SOCIETIES REGISTRA TION ACT. THE ASSESSEE FILED APPLICATION ON 21.05.2014 WITH COMMISSIONER OF INCOME TAX - I, PUNE FOR GRAN T OF REGISTRATION U/S. 12AA OF THE ACT. ALONG WITH APPLICATION, ASSESSEE FURNISHED REGISTRATION CERTIFICATES, PROVISIONAL STATEMENT OF ACCOUNT S FOR FINANCIAL YEAR 2013 - 14, COPY OF MEMORANDUM OF ASSOCIATION GIVING DETAILS OF OBJECTS. ALL THE RELEVANT DOCUMENTS WERE FURNISHED TO COMMISSIONER OF INCOME TAX FROM TIME TO T IME. HOWEVER, COMMISSIONER OF INCOME TAX VIDE IMPUGNED ORDER REJECTED THE APPLICATION OF THE ASSESSEE MERELY ON THE GROUND THAT ASSESSEE HAS FAILED TO FURNISH REQUISITE DOCUMENTS IN SUPPORT OF GENUINENESS OF ACTIVITIES CARRIED OUT BY THE ASSESSEE. ACTIVITIES CARRIED OUT BY THE ASSESSEE. 3. ON THE OTHER HAND, SHRI RAJEEV KUMAR REPRESENTING THE DEPARTMENT DEFENDED ACTION OF COMMISSIONER OF INCOME TAX IN REJECTING THE APPLICATION OF THE ASSESSEE. THE LD. DR SUBMITTED THAT COMMISSIONER OF INCOME TAX HA D SPECIFICALLY POINTED IN THE IMPUGNED ORDER THAT OBJECTS MENTIONED AGAINST SERIAL NO. 9, 21, 24, 25 AND 27 DO NOT FALL WITHIN THE PROVISIONS OF SECTION 2 ( 15 ) OF THE ACT SO AS TO BE CONSIDERED AS CHARITABLE . 4. WE HAVE HEARD THE SUBMISSIONS MADE BY REPRESENTATIVE OF RIVAL SIDES AND HAVE PERUSED TH E ORDER OF AUTHORITIES BELOW. A PERUSAL OF IMPUGNED ORDER SHOW S THAT THE COMMISSIONER OF INCOME TAX HAS RAISED DOUBT OVER OBJECTS OF ASSESSEE MENTIONED IN MEMORANDUM OF ASSOCIATION AT SERIAL NO. 9, 21, 24, 25 AND 27. THE COMMISSIONER OF 3 ITA NO.81 /PUN/2015 INCOME TAX SOUGHT EXPLANATION FROM ASSESSEE. IT APPEARS THAT THE ASSESSEE HAS FAILED TO RESPOND TO THE COMMUNICATION FROM COMMISSIONER OF INCOME TAX SEEKING EXPLANATION; HENCE, APPLICATION OF ASSESSEE WA S REJECT ED BY THE COMMISSIONER OF INCOME TAX. 5. THE LD. AR ASSURED THAT ASSESSEE WOULD FURNISH ALL THE RELEVANT DETAILS AS SOUGHT BY COMMISSIONER OF INCOME TAX. THUS, IN THE INTEREST OF JUSTICE, WE DEEM IT APPROPRIATE TO REMIT THE FILE BACK TO COMMISSIONER OF INCOME TAX FOR ADJUDICATING THE APPLICATION OF ASSESSEE AFRESH , AFTER GIVING OPPORTUNITY OF HEARING TO THE ASSESSEE , IN ACCORDANCE WITH LAW. 6. IN THE RESULT, THE IMPUGNED ORDER IS SET ASIDE AND THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRO NOUNCED ON FRIDAY , THE 22 ND DAY OF SEPTEMBER , 201 7 . SD/ - SD/ - ( . / D. KARUNAKARA RAO ) ( /VIKAS AWASTHY) / ACCOUNTANT MEMBER / JUDICIAL MEMBER / PUNE; / DATED : 22 ND SEPTEMBER , 2017 . SB / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT - I, PUNE 4 . , , , / DR, ITAT, A BENCH, PUNE. 5 . / GUARD FILE. // TRUE COPY // / BY ORDER, / PRIVATE SECRETARY , / ITAT, PUNE .