Randhir Verma Memorial Ssociety, V. C.I.T.,

ITA 85/RAN/2013

• Counselvise Citation: [2014] 120 COUNSELVISE.COM (IT) 8566 (ITAT-RANCHI)
• Duration Of Justice: 1 year(s) 1 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-11-2014
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 07-10-2013
• Court: TRIBUNAL
• Department Lawyers: DEEPAK ROSHAN SENI OR S C
• Assessee Lawyers: M K CHOUDHARY LD
• Section: 12AA

Judgement Text

INCOME TAX APPELLATE TRIBUNAL, CIRCUIT BENCH, RANCHI BEFORE HON'BLE SHRI H.L. KARWA, PRESIDENT , AND HON'BLE SHRI B.R. BASKARAN, ACCOUNTANT M EMBER ITA NO . 85 /RAN/201 3 M/S. RANDHIR VERMA VS. C OMMISSIONER OF INCOME - TAX , DHANBAD MEMORIAL SOCIETY, D BAD PAN: A A ATR 6967R ( APPELLANT ) ( RESPONDENT ) FOR THE APPELLANT :SH RI M.K.CHOUDHARY, ADVOCATE , LD.AR FOR THE RESPONDENT : SHRI DEEPAK ROSHAN, SENI OR S .C DATE OF HEARING : 2 7 - 11 - 2014 DATE OF PRONOUNCEMENT: 2 7 - 11 - 201 4 ORDER SHRI B.R. BASKARAN, ACCOUNTANT MEMBER : THIS APPEAL F ILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 20 TH AUGUST, 2013 PASSED BY LD. CIT , DHANABAD REJECTING THE APPLICATION FILED BY THE ASSESSEE SEEKING RECOGNI TION U/S.80G OF THE ACT . 2. THE ASSESSEE IS A SOCIETY AND IT WAS GRANTED REGISTRATION U/S. 12AA OF THE I.T ACT 1961 VIDE MEMO NO. CIT/DHN /TECH/12A - 30 /1703 - 05 DATED 31.08.2012. THEREAFTER, THE ASSESSEE FILED APPLICATION SEEKING RECOGNITION U/S.80G OF THE A CT ON 12 - 03 - 2013. THE LD. CIT ASKED THE ASSESSEE TO PRODUCE THE BOOKS OF ACCOUNT, BILLS/VOUCHERS ETC. FOR EXAMINATION. HOWEVER, THE ASSESSEE SUBMITTED THAT ITS OFFICE HAS BEEN SEALED UNDER THE DIRECTION ISSUED BY THE HON'BLE JHARKHAND HIGH COURT IN CONNE CTION WITH DISPUTE GENERATED BY SOME ILLEGAL OCCUPANTS. ACCORDINGLY, IT COULD NOT PRODUCE THE BILLS AND VOUCHERS RELATING TO THE F.Y S 2010 - 11 AND 2011 - 12. IN VIEW OF THE ABOVE FAILURE OF THE ASSESSEE THE LD.CIT TOOK THE VIEW THAT THE GENUINENESS OF ACT IVITY OF THE SOCIETY REMAINS UNPROVED . ACCORDINGLY, HE REJECTED THE APPLICATION OF THE ASSESSEE. AGGRIEVED, THE ASSESSEE HAS FILED THIS APPEAL BEFORE US. 2 ITA NO . 85/RAN/13 M/S. RANDHIR VERMA MEMORI AL SOCIETY,D BAD . 3 . WE HEARD THE RIVAL CONTENTIONS AND PERUSED THE RECORD. WE NOTICE THAT THE ASSESSEE HAS SUBMITTE D ITS INABILITY TO PRODUCE THE BOOKS OF A/C , BILLS/VOUCHERS ETC. RELATING TO THE F.YS 2010 - 11 AND 2011 - 12 ON THE REASONING THAT ITS OFFICE HAS BEEN SEALED UNDER THE SAID DIRECTION OF THE HON'BLE JHARKHAND HIGH COURT IN CONNECTION WITH SOME DISPUTES. THU S, IT IS SEEN THAT THE INABILITY OF THE ASSESSEE TO FURNISH THE DETAILS WAS DUE TO REASON BEYOND THE CONTROL OF THE ASSESSEE. WE FURTHER NOTICE THAT THE LD.CIT HAS GRANTED REGISTRATION U/S.12AA OF THE ACT TO THE ASSESSEE SOCIETY AFTER SATISFYING HIMSELF A BOUT THE OBJECTS OF THE ASSESSEE AND GENUINENESS OF THE ACTIVITIES . UNDER THESE CIRCUMSTANCES, THE VIEW TAKEN BY THE LD.CIT THAT GENUINENESS OF ACTIVITY OF THE SOCIETY REMAINED UNPROVED DUE TO NON PRODUCING BILLS/VOUCHERS RELATING TO THE FYS. R EFERRED ABO VE IS CONTRADICTORY VIEW TAKEN AT THE TIME OF GRANTING REGISTRATION . AT THE TIME OF HEARING, THE LD.AR SUBMITTED THAT THE ASSESSEE WOULD BE IN POSITION TO FURNISH THE DETAILS THAT ARE AVAILABLE IN ORDER TO PROVE THE GENUINENESS OF THE ACTIVITIES CARRIED ON BY THE ASSESSEE. THE LD.AR FURTHER SUBMITTED THAT THE ASSESSEE COULD ALSO MOVE THE HON'BLE JHARKAHAND HIGH COURT WITH A PRAYER TO OPEN ITS OFFICE IF LD.CIT STILL INSISTED FOR FURNISHING THE BILLS/VOUCHERS RELATING TO FYS REFERRED ABOVE. WE FIND MERIT IN THE SUBMISSION PUT FORTH BY THE ASSESSEE. ACCORDINGLY, WE ARE OF THE VIEW THAT THE LD. CIT SHOULD UNDERSTAND THE DIFFICULTY EXPERIENCED BY THE ASSESSEE IN NOT PRODUCING THE BILLS AND VOUCHERS FOR THE REASONS BEYOND ITS CONTROL. WE MAY SUGGEST THAT THE AS SESSEE CAN PROVE THE GENUINENESS OF ACTIVITIES WITH OTHER EVIDENCES ALSO. THE LD CIT MAY ALSO CONSIDER EXAMINING THIS ASPECT FROM OTHER ANGLES ALSO. STILL, IF THE LD CIT FEELS THAT THE VOUCHERS ARE FOUND NECESSARY, THEN THE ASSESSEE MAY APPROACH THE HON BLE HIGH COURT FOR RESOLVING THE ISSUE. ACCORDINGLY, WE ARE OF THE VIEW THAT THE APPLICATION FILED BY THE ASSESSEE SEEKING RECOGNITION U/S.80G OF THE ACT NEEDS TO BE RE - CONSIDERED BY THE LD.CIT BY DULY CONSIDERING THE DI FFICULTIES FACED BY THE ASSESSEE AS WELL AS THE SUBMISSIONS MADE BEFORE US . ACCORDINGLY, WE SET ASIDE THE IMPUGNED ORDER OF THE LD.CIT AND RESTORE THIS MATER TO HIS FILE FOR CONSIDERING THE SAME AFRESH. 3 ITA NO . 85/RAN/13 M/S. RANDHIR VERMA MEMORI AL SOCIETY,D BAD . 4 . IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS TREATED AS ALLOWED FOR STAT ISTICAL PURPOSE. PRONOUNCED ACCORDINGLY ON 27 - 11 - 2014 SD/ - SD/ - [ H.L. KARWA ] [ B.R. BASKARAN ] PRESIDENT ACCOUNTANT MEMBER DT. 2 7 - 11 - 2014 PLACE : RANCHI PP, SR. PS COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT : M/S. RANDHIR VERMA MEMOR IAL SOCIETY, DHANBAD 2 THE RESPONDENT: THE CIT, DHANBAD I 3. .THE CIT, 4.THE CIT(A), 5.DR, ITAT CIRCUIT BENC H, RANCHI 6. GUARD FILE. TRUE COPY, BY ORDER, ASSTT. REGISTRAR 4 ITA NO . 85/RAN/13 M/S. RANDHIR VERMA MEMORI AL SOCIETY,D BAD . 1. DATE OF DICTATION ............. 2 7 - 11 - 2014 ....................... 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER ....... .................OTHER MEMBER ..... 28 .. - 11 - 2014 ........................ 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P.S./P.S. ..................... 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT............ ...................... 2 7 - 11 - 2014 ................................................... 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S./P.S ................ 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK ....................................... 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ......................................... 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER .............................................................................. ................... 9. DATE OF DESPATCH OF THE ORDER ..............................................................