Mahila Viks Samity, Jamshedpur V. CIT EXEMPTION, Patna

ITA 92/RAN/2017

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 1951 (ITAT-RANCHI)
• Duration Of Justice: 1 year(s) 6 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-11-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 12-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: INDERJIT SINGH CITSR
• Assessee Lawyers: PAVAN KUMAR PERIWAL
• Section: 12AA

Judgement Text

1 ITA NO. 92 /RAN/20 17 IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI N.S.SAINI , ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE , JUDICIAL MEMBER ITA NO. 92 / RAN/20 1 7 ASSESSMENT YEAR : NA MAHILA VIKAS SAMITY, K3/58, HANS STOEHR ROAD, TELCO, JAMSHEDPUR - 8310 04 V S CIT(E), PATNA PAN NO. : AA B AM 6227 H (APPELLANT) .. (RESPONDENT) ASSESSEE BY : SHRI PAVAN KUMAR PERIWAL , CA REVENUE BY : SHRI INDERJIT SINGH, CIT(SR. DR) DATE OF HEARING : 19 . 11 .201 8 DATE OF PRONOUNCEMENT : 20 . 11 .201 8 O R D E R PER PAVAN KUMAR GADALE, JM : TH E ASSESSEE HAS FI LED THIS APPEAL AGAINST THE ORDER OF CIT(E), PATNA, DATED 27.02.2017 IN REJECTING THE GRANT OF REGISTRATION U/S.12AA OF THE ACT. 2 . THE ASSESSEE FILE D AN APPLICATION IN FORM 10A ON 29.08.2016 ELECTRONICALLY SEEKING REGISTRATION U/S.12A A OF THE ACT, AND WAS REJECTED BY THE CIT(E), PATNA ON THE GROUND OF DOUBTFULNESS ON THE GENUINENESS OF THE SOCIETY ACTIVITIES . 3 . AGGRIEVED BY THE ORDER OF CIT(E), THE ASSESSEE FILED AN APPEAL BEFORE THE TRIBUNAL. 2 ITA NO. 92 /RAN/20 17 4 . BEFORE US, LD. AR SUBMITTED THAT ALL THE CONDITIONS WHICH ARE REQUIRED FOR GRANT OF REGISTRATION UNDER SECTION 12AA OF THE ACT WERE COMPLIED WITH AND THE REVENUE HAD NOWHERE QUESTIONED THE OBJECTS OF THE AS SOCIATION AS NOT GENUINE AND, THEREFORE, PRAYED FOR ALLOWING THE APPEAL. 5 . CONTRA, LD. DR RELIED ON THE ORDER OF CIT(E). 6 . WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD . THE ONLY ISSUE BEFORE US AS ENVISAGED BY THE LD AR REGARDI NG THE REJECTION OF REGISTRATION U/S.12AA OF THE ACT. LD. AR SUBMITTED THAT IN THE COURSE OF HEARING PROCEEDING BEFORE THE CIT(E) CERTAIN CLARIFICATION WAS FILED BY THE ASSESSEE BUT DUE TO CORRECTION IN THE NAME OF ASSESSEE PAN APPLICATION WAS FILED ON 24. 02.2017 . LD. CIT(E) OBSERVED THAT THE PAN WAS OBTAINED IN THE NAME OF MAHILA VIKAS SAMITI, WHEREAS THE DOCUMENT SPECIFIES MAHILA VIKAS SAMITI, TELCO. FURTHER THERE WAS NO CLARIFICATION WAS FILED IN RESPECT OF CERTAIN INFORMATION AND ALSO THE NATURE OF RECE IPT IS A SUBSIDY AND NO T DONATION S . LD AR DEMONSTRATED BEFORE US THE NATURE OF ACTIVITIES UNDERTAKEN BY THE ASSESSEE ALONG WITH PHOTOGRAPHS AND AUDITED ACCOUNTS. LD. AR SUBMITTED THAT THIS TRUST IS CREATED FOR THE WELFARE OF THE TELCO EMPLOYEES AND ALSO BOOK S OF ACCOUNTS ARE AUDITED AND FILED RETURN OF INCOME REGULARLY WITH THE INCOME TAX DEPARTMENT. WHEN THE QUERY WAS RAISED AS TO WHETHER THE COPY OF CORRECTED PAN CARD WAS SUBMITTED TO DEPARTMENT , THE LD. AR EXPLAINED THAT THE ASSESSEE APPLIED FOR CORRECTION OF NAME IN THE PAN ON 24.02.2017, WHEREAS THE ORDER WAS PASSED BY THE 3 ITA NO. 92 /RAN/20 17 CIT(E) ON 27.02.2017 AND THERE WAS NO OCCASION TO FILE THE CORRECT ED COPY OF PAN CARD BEFORE THE CIT(E) AND PRAYED FOR AN OPPORTUNITY TO SUBSTANTIATE ITS CLAIM. WE FIND THAT THE CIT(E) REJECTED THE APPLICATION OF THE ASSESSEE - SOCIETY FOR REGISTRATION U/S.12AA OF THE ACT BY OBSERVING THAT THE ACTIVITIES OF THE SOCIETY ARE NOT GENUINE , THE CIT(E) HAS REJECTED THE APPLICATION WITHOUT GRANTING PROPER OPPORTUNITY OF HEARING TO THE ASSESSEE T O PRESENT ITS CASE. THEREFORE, IN THE INTEREST OF SUBSTANTIAL JUSTICE, WE PROVIDE ONE MORE OPPORTUNITY TO THE ASSESSEE TO SUBSTANTIATE ITS CLAIM FOR GRANTING THE REGISTRATION U/S.12AA OF THE ACT BEFORE THE CIT(E). ACCORDINGLY, WE RESTORE THE ENTIRE DISPUTE D ISSUE TO THE FILE OF CIT(E) FOR FRESH ADJUDICATION AND CIT(E) SHALL PROVIDE ADEQUATE OPPORTUNITY OF HEARING TO THE ASSESSEE AND FURTHER THE ASSESSEE SHALL COOPERATE IN SUBMITTING THE DOCUMENTS REGARDING CORRECT PAN DETAILS AND THE NATURE OF DONATION S AND OTHER INFORMATION AS CALLED FOR EARLY DISPOSAL OF THE CASE. ACCORDINGLY, GROUNDS OF APPEAL OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 7 . IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 20 / 11 /201 8 S D/ - SD/ - (N.S.SAINI) (PAVAN KUMAR GADALE) ACCOUNTANT MEMBER JUDICIAL MEMBER RANCHI , DATED 20 / 11 /2018 PRAKASH KUMAR MISHRA , SR. PS 4 ITA NO. 92 /RAN/20 17 COPY OF THE ORDER FORWARDED TO : BY ORDER, //TRUE COPY// SR.PS, ITAT, RANCHI 1. THE APPELL ANT MAHILA VIKAS SAMITY, K3/58, HANS STOEHR ROAD, TELCO, JAMSHEDPUR - 831004 2. THE RESPONDENT CIT(E), PATNA 3. THE CIT(A) CONCERNED 4. CIT , CONCERNED 5. DR, ITAT, RANCHI 6. GUARD FILE.