KOTA LIONS CHARITABLE SOCIETY, Kota V. CIT, Kota

ITA 93/JPR/2012

• Counselvise Citation: 9323114 RSA 2012
• Duration Of Justice: 2 year(s) 7 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-09-2014
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Next Hearing Date: 17-07-2012
• Assessment Year: misc
• Appeal Filed On: 27-01-2012
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SUBHASH CHANDRA
• Assessee Lawyers: B V MAHESHWARI
• Keywords: Principle of natural justice
• Section: 80G; 12A

Judgement Text

ITA NO. 93/JP/2012 KOTA LIONS CHARITABLE SOCIETY, KOTA VS. C IT, KOTA 1 IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH, JAIPUR (BEFORE SHRI R.P. TOLANI AND SHRI T.R. ME ENA) ITA NO. 93/JP/2012 U/S 80G(5) OF I.T. ACT, 1961 PAN : AAATK 6702 H KOTA LIONS CHARITABLE SOCIETY VS. THE CIT LIONS BHAWAN, JHALAWAR ROAD KOTA OPPOSITE AIRPORT, KOTA (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI B.V. MAHESHWARI DEPARTMENT BY: SHRI SUBHASH CHANDRA DATE OF HEARING: 11-09-2014 DATE OF PRONOUNCEMENT: 11-09-2014 ORDER PER R.P. TOLANI, JM THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER OF THE LD. CIT, JAIPUR DATED 05-12-2011 WHEREIN THE ASSESSEE SOCIE TY HAS RAISED THE FOLLOWING GROUND. (1) THAT THE LD. CIT, KOTA GROSSLY ERRED ON LAW AND FACTS IN REJECTING THE APPLICATION FILED U/S 80 G(5)(VI) OF THE I.T. ACT , 1961. (THIS IS A CHARITABLE SOCIETY AND DOING CHARITABLE WORK IN THE PAST IT WAS GRANTED 80G AS WELL AS 12A( A) BUT THE 12A(A) CERTIFICATE IS MISSING WE APPROACHED TO LD. CIT KOTA AND JAIPUR THEN THE LD. CIT , JAIPUR INFOR MED TO ITA NO. 93/JP/2012 KOTA LIONS CHARITABLE SOCIETY, KOTA VS. C IT, KOTA 2 HAVE ISSUED THE 12A CERTIFICATE BUT RECORD WAS NOT TRACEABLE AND THUS INFORMED TO THE LD. CIT KOTA TO ISSUE COPY/ DUPLICATE 12A(A) REGISTRATION CERTIFICATE. TH E LD. CIT KOTA NEITHER ISSUED ANY CERTIFICATE U/S 12A(A) & SHOWING NON-AVAILABILITY OF CERTIFICATE U/S 12A(A) REJECTED THE APPLICATION FILED U/S 80G(5)(VI) OF I. T. ACT, 1961) 2.1 THE LD. COUNSEL FOR THE ASSESSEE CONTENDS THAT THE ASSESSEE IS REGISTERED U/S 12A OF THE ACT. DESPITE THE REGISTRA TION, THE EXEMPTION U/S 80G HAS BEEN DENIED BY THE LD. CIT BY HOLDING THAT THE ASSESSEE IS IN DEFAULT BY FOLLOWING OBSERVATION 4. FOR THE SAKE OF EQUITY AND NATURAL JUSTICE, TH E ASSESSEE SOCIETY HAS BEEN AFFORDED AN OPPORTUNITY O F BEING HEARD IN THE MATTER, VIDE SHOW CAUSE NOTICE NO. 218 1 DATED 11- 11-2011 FIXING THE DATE OF HEARING ON 24-11-2011 AT 11.03A.M.. IN COMPLIANCE TO NOTICE SHRI B.V. MAHESHWARI, C.A./ A.R. ATTENDED THE HEARING AND CASE WAS DISCUSSED WITH HI M. DURING THE COURSE OF PROCEEDINGS, IT WAS NOTICED THAT THE SOCIETY WAS GRANTED REGISTRATION U/S 12A(A) BY THE THEN CIT-I, JAIPUR AND ACCORDINGLY IT WAS ALLOWED REGISTRATION U/S 80G UPT O 31-03- 2003 BUT THE REGISTRATION CERTIFICATE OF THE SOCIET Y U/S 12A(A) IS NOT AVAILABLE WITH THEM. 5. ON THE ABOVE, IT IS STATED THAT THE REGISTRATION U/S 12A(A) HAD BEEN GRANTED BY THE CIT-1, JAIPUR IN F.Y . 1987-88 AS INFORMED VIDE HIS LETTER NO. CIT- 1/T&J/JPR/12A&80G/2011-12/241 DATED 25-05-2011 BUT COPY OF THIS ORDER HAS NOT BEEN PROVIDED TO THIS OFFICE. EXEMPTION U/S 80G WAS GRANTED UPTO31-03-2003. THEREAFTER, EXEMPTI ON U/S 80G HAS NOT BEEN RENEWED BY THE SOCIETY, EVEN BY TH E CIT-I, JAIPUR. NO RECORD SHOWING THE TRANSFER OF FILE OF T HE ASSESSEE TO THIS CHARGE HAS BEEN ENCLOSED WITH THE LETTER. EVEN A PHOTOCOPY ITA NO. 93/JP/2012 KOTA LIONS CHARITABLE SOCIETY, KOTA VS. C IT, KOTA 3 OF ORDER U/S 12A(A) OF THE I.T. ACT GRANTING REGIST RATION IS NOT MADE AVAILABLE. 6. AS PER RULE 11AA(2)(I) OF I.T. RULES 1962, THE APPELLANT SHOULD ENCLOSE A COPY OF REGISTRATION GRA NTED U/S 12A WITH THE APPLICATION BUT IT WAS NOT ENCLOSED WITH T HE SAID APPLICATION. HENCE, A STATUTORY COMPLIANCE HAS NOT BEEN MADE.. 7. ON THE ABOVE FACTS, IT IS FOUND THAT THE SOCIETY HAS NOT PRODUCED COPY OF REGISTRATION U/S 12A(A) AND AL SO NOT RENEWED ITS EXEMPTION U/S 80G AFTER 31-03-2003. HEN CE, APPLICATION FILED BY THE APPELLANT U/S 80G(5)(VI) O F THE I.T. ACT, 1961 ON 10-06-2011 IS LIABLE TO BE REJECTED AND THU S REJECTED. 2.2 THE LD. COUNSEL FOR THE ASSESSEE CONTENDS THAT IF THE ASSESSEE LOSES ANY PAPER THEN IT HAS STATUTORY RIGHT TO GET THE CERTIF IED COPY FROM THE DEPARTMENT. THIS EQUALLY APPLIES TO CERTIFICATE OF REGISTRATION U/S 12A OF THE ACT. IT IS PLEADED THAT THE ASSESSEE'S APPLICATION HAS BEEN REJECTED WITHOUT ANY JUSTIFICATION. 2.3 ON THE OTHER HAND, LD. DR CONTENDS THAT FOR GRA NT OF REGISTRATION U/S 80G OF THE ACT, IT IS NECESSARY THAT THE ASSESSEE S HOULD HAVE 12A CERTIFICATE. IN THIS CASE, IT WAS NOT SUBMITTED ALONGWITH THE AP PLICATION. THEREFORE, THE ASSESSEE'S APPLICATION WAS DEFECTIVE AND HENCE REJE CTED FOR WANT OF STATUTORY COMPLIANCE AS MENTIONED IN PARA 6 ABOVE. THE ORDER OF THE LD. CIT IS RELIED UPON. ITA NO. 93/JP/2012 KOTA LIONS CHARITABLE SOCIETY, KOTA VS. C IT, KOTA 4 2.4 WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIALS AVAILABLE ON RECORD. THE LD. CIT IN LAST PARA ITSEL F HAS MENTIONED THAT ASSESSEE'S 80G CERTIFICATE WAS RENEWED UPTO 31-03-2 003. THIS COULD NOT HAVE BEEN GRANTED UPTO 31-03-2003 WITHOUT A VALID 1 2A CERTIFICATE. WE FIND MERIT IN THE ARGUMENTS OF THE LD. COUNSEL FOR THE ASSESSEE THAT IF ASSESSEE 12A CERTIFICATE IS MISPLACED THEN IN THAT CASE THE CERTIFIED COPY IS PROVIDED TO THE ASSESSEE ON PAYMENT OF REQUISITE FEE. BESIDE S WHEN THE RECORD OF 80G REGISTRATION IS AVAILABLE WITH THE DEPARTMENT UPTO 31-03-2003 THEN IT WILL HAVE THE COPY OF 12A CERTIFICATE ALSO. THE LD. COUN SEL FOR THE ASSESSEE CONTENDS THAT 12A CERTIFICATE IS GRANTED WITHOUT D ATE OF EXPIRY. IN THIS EVENTUALITY, THE DEPARTMENT HAS TO VERIFY ITS RECOR DS AND MAKE THE CERTIFIED COPY AVAILABLE TO THE ASSESSEE. THE COPY MAY BE LYI NG WITH EARLIER 80G REGISTRATION. IT IS A TRITE LAW THAT IF ANY APPLICA TION IS FOUND DEFECTIVE THEN THE ASSESSEE SHOULD BE GIVEN ADEQUATE OPPORTUNITY TO RE CTIFY THE PROCEDURAL DEFECT. IN CONSIDERATION OF THE ABOVE, WE ARE INCLI NED TO SET ASIDE THE MATTER BACK TO THE LD. CIT TO RECONSIDER THE SAME, TRACE 1 2A CERTIFICATE GRANTED TO THE ASSESSEE, PROVIDE A COPY THEREOF IN ACCORDANCE WITH LAW AND THEN DECIDE THE ISSUE RELATING TO 80G REGISTRATION. ITA NO. 93/JP/2012 KOTA LIONS CHARITABLE SOCIETY, KOTA VS. C IT, KOTA 5 3.0 IN THE RESULT, THE APPEAL OF THE ASSESSEE IS AL LOWED FOR STATISTICAL PURPOSES . THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 11-09 -2014 SD/- SD/- (T.R. MEENA) (R.P. TOLANI) ACCOUNTANT MEMBER JUDICIAL MEMBER JAIPUR DATED: 11 TH SEP. 2014 *MISHRA COPY FORWARDED TO:- 1. KOTA LIONS CHARITABLE SOCIETY, KOTA , 2. THE LD. CIT, KOTA 3. THE LD. CIT 4..THE LD. DR 5.THE GUARD FILE (IT NO. 93/JP/2012) BY ORDER AR ITAT, JAIPUR ITA NO. 93/JP/2012 KOTA LIONS CHARITABLE SOCIETY, KOTA VS. C IT, KOTA 6 ITA NO. 93/JP/2012 KOTA LIONS CHARITABLE SOCIETY, KOTA VS. C IT, KOTA 7 ITA NO. 93/JP/2012 KOTA LIONS CHARITABLE SOCIETY, KOTA VS. C IT, KOTA 8