Shri Dalauda Aman Nishant Shikshan Samiti, Mandsaur V. CIT Exemption, Bhopal

ITA 921/Ind/2019

• Counselvise Citation: [2020] 109 COUNSELVISE.COM (IT) 9030 (ITAT-INDORE)
• Duration Of Justice: 1 year(s) 1 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-11-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 23-10-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R P MAURYA
• Keywords: Opportunity of being heard
• Section: 22

Judgement Text

I.T.A. 921 OF 2019 SHRI DALAUDA . 1 , , IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER ITA NO.921IND/2019 SHRI DALAUDA AMAN NISHANT SIKSHAN SAMITI, DALAUDA DISTT. MANDSAUR / VS. CIT EXEMPTION, BHOPAL (APPELLANT) (REVENUE ) P.A. N. AADAD 8405 G APPELLANT BY SHRI RAJESH MEHTA, CA REVENUE BY SHRI R.P. MAURYA, SR. DR DATE OF HEARING: 14.10.2020 DATE OF PRONOUNCEMENT: 24 .11.2020 / O R D E R PER KUL BHARAT, J.M: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (EXEMPTION), BHOPAL DATE D 28.9.2019 CHALLENGING THE DENIAL OF EXEMPTION SOUGHT THROUGH THE APPLICATION FILED U/S 10(23C)(VI) OF THE INCOME TAX ACT. I.T.A. 921 OF 2019 SHRI DALAUDA . 2 2. THE ASSESSEE SOCIETY APPLIED FOR EXEMPTION U/S 1 0(23C)(VI) OF THE INCOME TAX ACT. HOWEVER, THE LD. CIT(E) DENIED THE EXEMPTION ON THE GROUND THAT THE ASSESSEE SOCIETY DID NOT FURNIS H THE PROOF OF ELECTRONICALLY FILING/UPHOLDING OF FORM NO.10BB AND RECEIPTS OF THE SCHOOL IS LESS THAN RS.1 CRORE. 3. BEING AGGRIEVED, THE ASSESSEE IS IN APPEAL BEFO RE THIS TRIBUNAL. BEFORE US, THE LD. COUNSEL FOR THE ASSESSEE VEHEMEN TLY ARGUED THAT THE LD. CIT(E) WAS NOT JUSTIFIED IN DENYING THE REG ISTRATION FOR GRANT OF EXEMPTION U/S 10(23C)(VI) OF THE INCOME TAX ACT FOR WANT OF FORM NO.10BB AS THE ASSESSEE SOCIETY HAD FURNISHED AUDIT ED FINANCIAL STATEMENT AND FORM NO.10BB IS REQUIRED ONLY WHEN TH E REGISTRATION HAS BEEN GRANTED AND NOT BEFORE THAT. FURTHER, LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT U/S 10(23C)(VI), IT IS NOWH ERE PROHIBITED THAT APPLICATION SHALL NOT BE ACCEPTED IF TURNOVER IS LE SS THAN RS.1 CRORE. LD. COUNSEL FOR THE ASSESSEE FURTHER REITERATED THE SUBMISSION AS MADE IN THE WRITTEN SYNOPSIS AND PLACED RELIANCE ON THE JUDGMENT OF THE HON'BLE MP HIGH COURT IN THE CASE OF LOKMANYA SHIKSHA SAMITI VS. ITO (2013) 39 TAXMANN.COM 15 (MP) [WP NO. 7902 OF 2013] . 4. ON THE CONTRARY LD. DEPARTMENTAL REPRESENTATIVE (DR) RELIED UPON I.T.A. 921 OF 2019 SHRI DALAUDA . 3 THE ORDER OF THE LD. CIT(E) BUT COULD NOT CONTROVER T THE SUBMISSION OF THE LD. COUNSEL FOR THE ASSESSEE BY BRINGING ANY CO NTRARY MATERIAL ON RECORD. 5. WE HAVE HEARD RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF AUTHORITIES BELOW. WE FIND THAT THE LD. CIT(E) REJECTED THE REGISTRATI ON FOR GRANT OF EXEMPTION ON THE GROUND THAT THE ASSESSEE SOCIETY D ID NOT FURNISH THE PROOF OF ELECTRONICALLY FILING/UPHOLDING OF FORM NO .10BB AND RECEIPTS OF THE SCHOOL IS LESS THAN RS.1 CRORE. HOWEVER, WE FIND FORCE IN THE CONTENTION OF THE LD. COUNSEL FOR THE ASSESSEE THAT FORM NO.10BB IS REQUIRED ONLY WHEN THE REGISTRATION HAS BEEN GRANTE D. FURTHER, THE ASSESSEE HAS FILED A PAPER BOOK RUNNING INTO 22 PAG ES WHEREIN RELEVANT PAPERS/ JUDICIAL PRONOUNCEMENTS IN SUPPORT OF THE CLAIM HAVE BEEN ANNEXED. THE SAME NEED RECONSIDERATION AT THE LEVEL OF THE LD. CIT(E). THUS, THE ORDER OF THE LD. CIT(E) IS SET AS IDE AND THE MATTER IS RESTORED BACK TO THE FILE OF THE LD. CIT(E) WHO SH ALL DECIDE THE MATTER AFRESH. NEEDLESS TO MENTION HERE THAT THE ASSESSEE SHALL BE PROVIDED ADEQUATE OPPORTUNITY OF BEING HEARD AND THE ASSESSE E IS AT LIBERTY TO FURNISH THE RELEVANT PAPERS/SUBMISSIONS/DECISIONS, IF ANY, IN SUPPORT OF I.T.A. 921 OF 2019 SHRI DALAUDA . 4 THE CLAIM. 6. IN RESULT, THE APPEAL FILED BY THE ASSESSEE IS A LLOWED FOR STATISTICAL PURPOSES ONLY. ORDER WAS PRONOUNCED IN THE OPEN COURT ON 24.11.2 020. SD/- (MANISH BORAD) SD/- (KUL BHARAT) ACCOUNTANT MEMBER JUDICIAL MEMB ER INDORE; DATED : 24 /11/2020 VYAS COPY TO: ASSESSEE/AO/PR. CIT/ CIT (A)/ITAT (DR)/GUA RD FILE. BY ORDER ASSISTANT REGISTRAR, INDORE