Little Angles welfare society, V. CIT,

ITA 86/RAN/2013

• Counselvise Citation: [2014] 120 COUNSELVISE.COM (IT) 8560 (ITAT-RANCHI)
• Duration Of Justice: 1 year(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-11-2014
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 29-10-2013
• Court: TRIBUNAL
• Department Lawyers: DEEPAK ROSHAN SENI OR S C
• Assessee Lawyers: ANAND KR PASAR LD ARS; NITIN KR PASARI
• 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 . 8 6 /RAN/201 3 M/S. LITTLE ANGLES VS. C OMMISSIONER OF INCOME - TAX , DHANBAD WELFARE SOCIETY , D UMKA PAN: A A A AL5716F ( APPELLANT ) ( RESPONDENT ) FOR THE APPELLANT : S/ SH RI NITIN KR.PASARI & ANAND KR.PASAR, LD.ARS 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 RE JECTING THE APPLICATION FILED BY THE ASSESSEE SEEKIN G RE GISTRATION U/S. 12AA OF THE ACT . 2. WE HEARD THE RIVAL CONTENTIONS AND PERUSED THE RECORD. WE NOTICE THAT THE ASSESSEE HAS FILED APPLICATION BEFORE THE LD.CIT ON 22 - 02 - 2013 SEEKING REGISTRATION U/S.12AA OF THE ACT . THE ASSESSEE WAS REGISTERED UNDER SOCIETIES REGISTRATION ACT,21, 1860 ON 21 - 01 - 2011. THE LD. CIT ASKED THE ASSESSEE TO FILE THE DETAILS/ DOCUMENTS IN ORDER TO PROCESS THE APPLICATION FILED BY THE ASSESSEE. THE LD. CIT FOUND THE FOLLOWING DEFECTS IN THE BOOKS OF ACCOUNT, BILLS/VOUCHERS AS PRODUCED BY THE ASSESSEE BEFORE HIM: - 1) L IST OF STUDENTS COULD NOT BE PRODUCED 2) VOUCHERS FOR RS. 17,500 / - DATED 06.03.2011 IS SUPPORTED BY KUCHHA BILL ON A PLAIN SHEET 3) VOUCHERS FOR RS. 12,328/ - DATED 03.02.2011 IS SUPPORTED BY KUCHHA BI LL 4) VOUCHERS FOR RS. 12,328/ - DATED 15.02.2011 IS SUPPORTED BY KUCHHA BILL ON A PLAIN SHEET 5) THERE ARE MANY SUCH VOUCHERS NOT SUPPORTED BY REGULAR BILL. 2 ITA NO . 8 6 /RAN/13 M/S. LITTLE ANGLES WELFARE SOCIETY,D BAD . 6) NOT ENOUGH EVIDENCE REGARDING COMPLETE GENUIN EN ESS OF ACTIVITY ACCORDINGLY, HE REFUSED TO GRANT THE REGISTRATION. THE ASSESSEE IS AGGRIEVED BY THE SAID DECISION OF THE LD.CIT. 3. AT THE TIME OF HEARING , THE LD.AR SUBMITTED THAT THE ASSESSEE HAD PURCHASED BRICKS , SAND S ETC., FROM DEALERS BELONGING TO UNORGANIZED SECTORS , WHO D O NOT ISSU E PRINTED BILLS. HENCE, THE ASSESSEE HAS OBTAINED SIGNATURE ON HAND WRITTEN BILL RECEIPTS FROM THE SUPPLIERS OF MATERIALS . THESE VOUCHERS WERE FOUND TO BE DEFECTIVE BY THE LD.CIT . HE SUBMITTED THAT THE ASSESSEE COULD NOT E N INFORCE OR INSIST FOR PRINTED B ILLS FROM THESE KIND OF DEALERS . HENCE, THE LD.CIT WAS NOT JUSTIFIED IN FINDING FAULT OF THE ASSESSEE. WE AGREE WITH THE SAID CONTENTION OF THE LD.AR . THE ASSESSEE HAS SUBMITTED BEFORE US THE COPIES OF VOUCHERS IN THE PAPER BOOK . WE NOTICE THAT THE SAI D VOUCHERS CONTAINED SIGNATURE OF THE RECIPIENT OF CASH AND ALSO THE DETAILS OF PRODUCTS PURCHASED BY THE ASSESSEE . IT IS TH E COMMON KNOWLEDGE OF EVERYONE THAT THE PRINTED BILLS ARE NOT ISSUED IN THE UNORGANIZED SECTOR S . IF THE LD.CIT HAD ANY DOUBT ABOU T THE GENUINENESS OF CLAIM TOWARDS PURCHASE OF MATERIALS , IT WAS WELL WITHIN HIS POWER TO SUMMON THE SUPPLIERS FOR ASCERTAINING THE GENUINENESS OF THE CLAIM OF THE ASSESSEE. ACCORDINGLY , WE ARE OF THE VIEW THAT T HE LD.CIT WAS NOT JUSTIFIED IN REJECTING T HE APPLICATION FILED BY THE ASSESSEE ON FLIMSY GROUND . ACCORDINGLY, WE SET ASIDE THE IMPUGNED ORDER OF THE LD.CIT AND RESTORE THE MATTER TO HIS FILE WITH THE DIRECTION TO RE - CONSIDER THE APPLICATION FILED BY THE ASSESSEE AND MAY TAKE APPROPRIATE DECISION I N ACCORDANCE WITH LAW. 4 . IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSE. PRONOUNCED ACCORDINGLY ON 27 - 11 - 2014 SD/ - SD/ - [ H.L. KARWA ] [ B.R. BASKARAN ] PRESIDENT ACCOUNTANT MEMBER DT. 2 7 - 11 - 2014 3 ITA NO . 8 6 /RAN/13 M/S. LITTLE ANGLES WELFARE SOCIETY,D BAD . PLACE : RANCHI PP, SR. PS COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT : M/S. LITTLE ANGLES WELFAR E SOCIETY, DUMKA 2 THE RESPONDENT: THE CIT, DHANBAD I 3. .THE CIT, 4.THE CIT(A), 5.DR, ITAT CIRCUIT BENCH, RANCHI 6. GUARD FILE. TRUE COPY, BY ORDER, ASSTT. REGISTRAR 4 ITA NO . 8 6 /RAN/13 M/S. LITTLE ANGLES WELFARE 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 R EGISTRAR FOR SIGNATURE ON THE ORDER ................................................................................................. 9. DATE OF DESPATCH OF THE ORDER ..............................................................