M/S. INSTITUTE FOR TEHCNOLOGY & MANAGEMENT, MUMBAI V. THE ITO (HQ)FOR DIT (E),

ITA 918/MUM/2008

• Counselvise Citation: [2009] 115 COUNSELVISE.COM (IT) 2653 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 10 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-12-2009
• Appeal Filed By: Assessee
• Bench Allotted: I
• Next Hearing Date: 23-12-2009
• Assessment Year: misc
• Appeal Filed On: 08-02-2008
• Court: TRIBUNAL
• Keywords: Charitable institution
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH I MUMBAI BEFORE SHRI PRAMOD KUMAR (AM) AND SMT. ASHA VIJAYARAGHAVAN (JM) ITA NO. 918/MUM/2008 M/S. INSTITUTE FOR TECHNOLOGY & MANAGEMENT, 601, 6 TH FLOOR, CENTRE POINT BUILDING, CHEMBUR (EAST) MUMBAI 400 071 PAN NO.:- AABCI 4023 M ITO, (HQ), FOR D.I.T. (E), MUMBAI (APPELLANT) VS. (RESPONDENT) APPELLANT BY: SHRI SANJEEV M.SHAH RESPONDENT BY: SHRI MOHD. USMAN O R D E R PER SMT. ASHA VIJAYARAGHAVAN (JM) THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER OF DIT(E), MUMBAI DATED 21.11.2007. 2. THE FACTS OF THE CASE ARE AS FOLLOWS:- THE TRUST HAS BEEN CONSTITUTED ON 11.03.2005 BY TH E TRUST DEED/ MEMORANDUM OF ASSOCIATION. THE APPELLAN T TRUST/ INSTITUTION HAS FILED AN APPLICATION IN FORM NO.10A ON 31.05.2007 FOR REGISTRATION U/S.12A OF TH E I.T. ACT, 1961 I.E. BEYOND STIPULATED PERIOD ALONGW ITH COPY OF PAN CARD, NAME AND ADDRESSES OF THE DIRECTO RS, DIRECTORS REPORT, COPY OF MEMORANDUM OF ASSOCIATION . 3. SINCE NOBODY REPRESENTED THE APPELLANT, THE CASE WAS DECIDED EX- PARTE BY THE DIT(E). 4. THE DIT(E) HELD AS FOLLOWS: - A NOTICE DATED 05.10.2007 WAS SENT TO THE APPLICAN T REQUIRING TO FILE CERTAIN DETAILS/ DOCUMENTS LIKE P AN, COPY OF BANK ACCOUNTS, NOC, CERTIFICATE OF REGISTRA TION ISSUED BY THE CHARITY COMMISSIONER, COPY OF ACCOUNT S, ACTIVITY PROOF, ATTENDANCE BY THE MANAGING TRUSTEES AND PRODUCTION OF ORIGINAL DOCUMENTS FOR VERIFICATI ON ETC. THE APPLICANTS CASE WAS FIXED FOR HEARING ON 23.10.2007. THE APPLICANT WAS ALSO INTIMATED VIDE T HIS LETTER THAT IN CASE OF NON-COMPLIANCE, THE REGISTRA TION U/S.12A WOULD BE DENIED TO THE APPLICANT. ON 23.10.2007, SHRI GOPAL KRISHNAN, C.A. OF THE APPLIC ANT ATTENDED AND REQUESTED FOR ADJOURNMENT. THE CASE WA S ADJOURNED ON 15.11.2007. TILL DATE NEITHER HAS ANYB ODY ATTENDED NOR HAS ANY SUBMISSION BEEN MADE. AS THIS CASE GETS TIME BARRED ON 30.11.2007, NO FURTHER OPPORTUNITY CAN BE GRANTED TO THE APPLICANT. I, THE REFORE, DECIDE THE CASE AS PER THE MATERIAL AVAILABLE ON RE CORD. AS PER THE PROVISIONS OF SECTION 12AA(1)(B), A TRUS T IS TO BE REGISTERED IS THE COMMISSIONER IS SATISFIED ABOU T THE OBJECTS OF THE TRUST AND THE GENUINENESS OF ITS ACT IVITIES. THE APPLICANT HAS NOT COMPLIED COMPLETELY/ PROPERLY WITH THE REQUIREMENTS NECESSARY FOR REGISTRATION U/S.12A OF THE ACT. THERE IS, THUS, NO MATERIAL BEF ORE ME TO SATISFY MYSELF ABOUT THE GENUINENESS OF ITS ACTI VITIES, THE CONDITION PRECEDENT TO GRANT REGISTRATION IN TH IS CASE IS NOT SATISFIED. IN VIEW OF THE ABOVE, I REFUSE TO REGISTER THE APPLICANT TRUST. 5. AGGRIEVED BY THE ORDER OF THE DIT(E), THE ASSESS EE PREFERRED AN APPEAL BEFORE US. 6. THE APPEAL IS DELAYED BY 12 DAYS AND AN AFFIDAVI T HAS BEEN FILED BY THE MANAGING DIRECTOR. SHRI P.V. RAMANA PLEADED FOR THE CONDONATION OF DELAY. WE HAVE PERUSED THE SAME AND WE CONDON THE D ELAY OF 12 DAYS AND APPEAL IS ADMITTED. 7. THE LEARNED COUNSEL SHRI SANJEEV M. SHAH FOR THE ASSESSEE FILED AN AFFIDAVIT SWORN BY SHRI T.K. GOPAL KRISHNAN (CHA RTERED ACCOUNTANT), WHICH READS AS FOLLOWS: - AFFIDAVIT OF SHRI T.K. GOPAL KRISHNAN, CHARTERED A CCOUNTANT, RESIDING AT C 44, SHRINAGAR CO-OPERATIVE HOUSING SO CIETY, P.L. LOKHANDE MARG, CHEMBUR, MUMBAI 400 089. I ABOVE NAMED DEPONENT, TAKE OATH AND STATE AS FO LLOWS: (1) THAT AS A PRACTICING CHARTERED ACCOUNTANT I ATT END TO TAX MATTERS OF INSTITUTE OF TECHNOLOGY & MANAGEM ENT A CHARITABLE TRUST. (2) THAT UNDER THE SAME GROUPS ANOTHER TRUST UNDER THE NAME INSTITUTE OF TECHNOLOGY & MANAGEMENT, A SEC 25 COMPANY REGISTERED UNDER COMPANIES ACT, 1956. (3) THAT THE TAX MATTERS OF SAID SEC 25 COMPANY ARE ATTENDED BY ANOTHER CHARTERED ACCOUNTANT. (4) THAT NOTICE FOR HEARING FOR REGISTERING THE TRU ST U/S.12A WAS SERVED UNDER THE NAME INSTITUTE OF TECHNOLOGY & MANAGEMENT. (5) THAT SINCE NORMALLY I HAVE BEEN ATTENDING ITM T RUST MATTERS THE NOTICE WAS PASSED ON TO ME AND AS PER T HE NOTICE I HAVE APPEARED BEFORE THE ASSESSING OFFICER ON 23.10.2007. (6) AT THE TIME OF HEARING I HAVE RELIZED THE NOTIC E WAS FOR SEC25 COMPANY WHICH IS SUPPOSED TO ATTEND BY OTHER CHARTERED ACCOUNTANT AND HENCE I HAVE TAKEN ADJOURNMENT FOR 15.11.2007. (7) THAT IMMEDIATELY AFTER THE HEARING I WENT OUT O F STATION, IN VIEW OF THIS I THERE WAS NO COMMUNICATIONS TO TH E TRUSTEES ABOUT THE ADJOURNMENT AND THAT THE SAID NOTICE WAS FOR SEC 25 COMPANY AND NOT THE TRUST REGISTERED UNDER BPT ACT. (8) THAT THE HONORABLE MEMBERS MAY TAKE A SYMPATHET IC VIEW AND CONDONE THE UNFORTUNATE LAPSE. 8. THE AFFIDAVIT EXPLAINS THAT DUE TO IN ADVERTENCE , THE APPELLANT/ AR WAS UNABLE TO REPRESENT THE CASE BEFORE THE DIT(E). IN THESE CIRCUMSTANCES, IT WAS PRAYED BY THE LD. COUNSEL THA T HE WAS DENIED THE OPPORTUNITY TO PRODUCE THE DETAILS WHICH WERE CALLE D FOR BY THE DIT(E) AND THEREFORE ANOTHER OPPORTUNITY SHOULD BE GIVEN T O HIM TO PRESENT HIS CASE. HE ALSO POINTED OUT THAT SUBSEQUENTLY 12AA RE GISTRATION HAS BEEN GRANTED WITH EFFECT FROM 01.04.2007. 9. THE LEARNED DR CONSIDERED THAT THE MATTER MAY BE SEND BACK TO THE FILES OF THE DIT(E) TO UNABLE THE APPELLANT/AR TO APPEAR BEFORE HIM WITH THE DETAILS CALLED FOR BY THE DIT(E). 10. THEREFORE, WE DEEM IT FIT TO REMIT THE ISSUE TO THE FILE OF THE DIT(E) AND ASSESSEE MAY AVAIL THE OPPORTUNITY TO REPRESENT THE CASE BEFORE HIM AND SUBMIT THE PARTICULARS FOR THE GRANT OF REGISTR ATION UNDER 12AA OF THE INCOME-TAX ACT BEFORE THE DIT(E). 11. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED ON THIS 24 TH DAY OF DECEMBER, 2009 SD/- SD/- PRAMOD KUMAR ASHA VI JAYARAGHAVAN (ACCOUNTANT MEMBER) (JUDI CIAL MEMBER) MUMBAI, DATED 24 TH DECEMBER, 2009 NEELAM COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT-CONCERNED 4. THE CIT(A)-CONCERNED 5. THE DR I BENCH TRUE COPY BY ORDER ASST. REGISTRAR, I.T.A.T, MUMBAI