Samshodhan Dnyan Vichar Pratishthan, , Pune V. Commissioner of Income-tax, (Exemptions), Pune

ITA 924/PUN/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 1682 (ITAT-PUNE)
• Duration Of Justice: 5 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-12-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 19-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MRS NANDITA KANCHAN
• Keywords: Set aside
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, PUNE BEFORE SHRI R.S.SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY , JM . / I TA NO.924 /PUN/20 19 SAMSHODHAN DNYAN VICHAR PRATISHTHAN, SAHANISHTHA SOCIETY, FLAT NO.13, 583 17 11 PLOT, PUNE, PUNE - 411 009, MAHARASHTRA. PAN : AANTS4912N ....... / APPELLANT / V/S. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), PUNE. / RESPONDENT A SSESSEE BY : SHRI PRAMOD SHINGTE REVENUE BY : MRS. NANDITA KANCHAN / DATE OF HEARING : 11 .12 .2019 / DATE OF PRONOUNCEMENT : 11 .12 .2019 / ORDER PER PARTHA SARATHI CHAUDHU RY, JM : THIS APPEAL PREFERRED BY THE ASSESSEE EMANATES FROM THE ORDER OF THE LD. CIT(EXEMPTION), PUNE DATED 24.05.2019 PASSED U/S.12AA(1)(B)(II) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) AS PER THE GROUNDS OF APPEAL ON RECORD. 2 ITA NO. 924 /PUN/20 19 SAMSHODHAN DNYAN VICHAR PRATISHTHAN 2. THE CRUX OF THE GRIEVANCE OF THE ASSESSEE IN THIS APPEAL BEFORE US IS REJECTION OF APPLICATION FOR GRANTING REGISTRATION U/S.12AA OF THE ACT. 3 . THE LD. CIT(EXEMPTIO N) IN HIS ORDER AT PARA 4 OBSERVED THAT ON PERUSAL OF THE SUBMISSION UPLOADED ON ITBA PORTAL, IT IS SEEN THAT THE ASSESSEE TRUST IS CLAIMED TO BE ENGAGED IN CHARITABLE ACTIVITIES SUCH AS TO PROVIDE THE LEARNING COMMUNITY WITH A FORUM FOR ENGAGING IN MULTIP LE INTELLECTUAL AND EDUCATIONAL PURSUITS. THOUGH THE TRUST HAS UPLOADED FINANCIAL STATEMENTS OF LAST THREE YEARS I.E. FROM A.Y.2016 - 17 TO 2018 - 19 HOWEVER, NO SUBMISSION HAS BEEN UPLOADED IN RESPECT OF DETAILS OF CHARITABLE ACTIVITIES CARRIED OUT/TAKEN UP I N LAST THREE YEARS ALONG WITH PROOF AND UTILIZATION OF FUNDS TOWARDS THE CHARITABLE ACTIVITIES DESPITE THE FACT THAT THE TRUST IS QUITE OLD AS ESTABLISHED IN 1975 UNDER BPT ACT, 1950 VIDE REGISTRATION NUMBER F - 838/PUNE DATED 29.09.1975. THEREFORE, GENUINEN ESS OF THE CHARITABLE NATURE OF THE ACTIVITIES IS NOT ESTABLISHED. THIS IS THE SOLE GROUND FOR WHICH THE LD. CIT(EXEMPTION) REJECTED THE APPLICATION OF THE ASSESSEE TRUST FOR REGISTRATION U/S.12AA OF THE ACT. 4. AT THE TIME OF HEARING, THE LD. AR OF THE A SSESSEE INVITED OUR ATTENTION TO PAGE 18 OF THE PAPER BOOK WHICH IS THE LETTER FROM THE LD. CIT(EXEMPTION) TO THE ASSESSEE TRUST HAS BEEN GIVEN AND THEREIN AT S. NO.7 OF THE SAID LETTER , IT IS STATED THAT PLEASE ATTACH A NOTE ON ACTIVITIES CONDUCTED SINCE INCEPTION/DURING LAST THREE YEARS. THAT THEREAFTER , AT PAGE 20 OF THE PAPER BOOK, AT S. NO.7, THE ASSESSEE SUBMITTED ITS REPLY STATING NOTE ON ACTIVITIES CONDUCTED SINCE INCEPTION/DURING LAST THREE YEARS IS ATTACHED. 3 ITA NO. 924 /PUN/20 19 SAMSHODHAN DNYAN VICHAR PRATISHTHAN THAT FURTHER, FROM PAGES 35 TO 3 8 IN THE PAPER BOOK DETAILED NOTES ON ACTIVITIES OF THE ASSESSEE TRUST HAS BEEN PLACED WHICH ARE ALSO SUBMITTED BEFORE THE D EPARTMENT. IT IS THE CONTENTION OF THE LD. AR THAT REASONABLE OPPORTUNITY WAS ALSO NOT GIVEN TO THEM AT THE TIME OF HEARING BY THE L D. CIT(EXEMPTION). THAT THEY HAVE THEREFORE SUBMITTED ALL DETAILS OF GENUINENESS OF CHARITABLE ACTIVITIES BEFORE THE DEPARTMENT WHICH WERE NOT CONSIDERED AT ALL. 5. THE LD. DR SUBMITTED THAT IN THE PRESENT FACTS AND SCENARIO OF THE CASE, THE MATTER MAY BE RESTORED BACK TO THE FILE OF THE LD. CIT(EXEMPTION) FOR PROPER EXAMINATION OF FACTS AND EVIDENCES AND ADJUDICATE THE MATTER AFRESH. 6. WE HAVE PERUSED THE CASE REC ORDS AND HEARD THE RIVAL CONTENTIONS. WE FIND THE ONLY GROUND FOR WHICH THE APPLICATION FOR REGISTRATION U/S.12AA OF THE ACT OF THE ASSESSEE TRUST WAS REJECTED BY THE LD. CIT(EXEMPTION) THAT ACCORDING TO HIM, THE ASSESSEE WAS UNABLE TO ESTABLISH THE GENUIN ENESS OF THE CHARITABLE NATURE OF THE ACTIVITIES CONDUCTED BY THE ASSESSEE TRUST. AT THE SAME TIME, THE LD. AR TRIED TO DEMONSTRATE REFERRING VARIOUS DOCUMENTS ANNEXED IN THE PAPER BOOK THAT THESE DOCUMENTS WERE SUBMITTED BEFORE THE REVENUE AUTHORITIES BUT STILL SUMMARILY THEY HAVE REJECTED THE APPLICATION FOR REGISTRATION U/S.12AA OF THE ACT WITHOUT GIVING PROPER OPPORTUNITY OF HEARING TO THE ASSESSEE. 7. WE HAVE ALSO HEARD THE SUBMISSION OF THE LD. DR AND SHE SUBMITTED THAT THE MATTER MAY BE RESTORED BA CK TO THE FILE OF LD. CIT(EXEMPTION). THAT FURTHER, THE LD. DR SUBMITTED THAT FROM THE ORDER OF THE LD. CIT(EXEMPTION), IT IS NOT CLEAR WHETHER HE HAS ANALYZED THE EVIDENCES PLACED BEFORE HIM AND 4 ITA NO. 924 /PUN/20 19 SAMSHODHAN DNYAN VICHAR PRATISHTHAN THEN DECIDED WHETHER THE ACTIVITIES OF THE ASSESSEE TRUST IS CHARITABLE OR NOT. THIS REASONING IS NOT COMING OUT FROM THE ORDER OF THE LD. CIT(EXEMPTION). 8. IN VIEW OF THE MATTER, WE SET ASIDE THE ORDER OF THE LD. CIT(EXEMPTION) AND RESTORE THE MATTER BACK TO HIS FILE FOR ADJUDICATION AFTER CONSIDERING THE DETAIL EVIDENCES AND RELEVANT DOCUMENTS ON RECORD AND THEN DECIDE THE ISSUE WITH A SPEAKING ORDER REGARDING THE GENUINENESS OF CHARITABLE NATURE OF THE ACTIVITIES WHICH ARE CONDUCTED BY THE ASSESSEE TRUST. 9. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRO NOUNCED ON 11 TH DAY OF DEC EMBER , 201 9 . SD/ - SD/ - R.S.SYAL PARTHA SARATHI CHAUDHURY VICE PRESIDENT JUDICIAL MEMBER / PUNE; / DATED : 11 TH DECE MBER , 2019 . SB / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(EXEMPTION), PUNE. 4. THE PR. CIT, PUNE. 5 . , , , / DR, ITAT, B BENCH, PUNE. 6 . / GUARD FILE. // TRUE COPY // / BY ORDER, / PRIVATE SECRETARY , / ITAT, PUNE . 5 ITA NO. 924 /PUN/20 19 SAMSHODHAN DNYAN VICHAR PRATISHTHAN DATE 1 DRAFT DICTATED ON 11 . 12 .2019 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 11 .12 .201 9 SR.PS/PS 3 DRAFT PROPOSED AND PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER AM/JM 5 APPROVED DRAFT COMES TO THE SR. PS/PS SR.PS/PS 6 KEPT FOR PRONOUNCEMENT ON SR.PS/PS 7 DATE OF UPLOADING OF ORDER SR.PS/PS 8 FILE SENT TO BENCH CLERK SR.PS/PS 9 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 10 DATE ON WHICH FILE GOES TO THE A.R 11 DATE OF DISPATCH OF ORDER