MESERS ARYA SAMAJ TRUST , KAPURTHALA V. INCOME TAX OFFICER(EXEMPTIONS), JALANDHAR

SA 01/ASR/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 6239 (ITAT-AMRITSAR)
• Duration Of Justice: 4 month(s) 3 day(s)
• Appeal Type: Income Tax (Transfer Pricing) Appeal
• Pronouncement Date: 29-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 26-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PARMAR
• Assessee Lawyers: Y K SUD
• Keywords: Charitable institution; Application of stay; Set aside
• Section: 12A; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CAMP BENCH AT JALANDHAR BEFORE SHRI. N.K. SAINI, VICE PRESIDENT AND SHRI. RAVISH SOOD, JUDICIAL MEMBER STAY APPLICATION NO. 01/ASR/2019 ITA NO. 641/ASR/2018 (ASSESSMENT YEAR: 2014-15) ARYA SAMAJ TRUST , RAILWAY ROAD, KAPURTHALA THE ITO(EXEMPTIONS), JALANDHAR ./PAN NO:AADTA9351M / APPELLANT /RESPONDENT ASSESSEE BY: SHRI Y.K SUD, CA REVENUE BY: SHRI M.S. PARMAR, D.R DATE OF HEARING: 15.01.2019 DATE OF PRONOUNCEMENT: 15.01.2019 O R D E R PER N.K. SAINI, VICE PRESIDENT: VIDE THIS STAY APPLICATION THE ASSESSEE HAS SOUGHT STAY OF THE OUTSTANDING DEMAND OF RS. 6,63,335/- OUT OF THE TOTAL DEMAND OF RS. 7,80,315/-. THE REASONS FOR SEEKING STAY HAS BEEN STATED AS UNDER:- THE APPELLANT IS A CHARITABLE TRUST AND CARRYING OUT THE OBJECTS OF RUNNING A HOSPITAL, PROVIDING SHELTER TO ORPHANS & WIDOWS, FREE HOMEOPATHY DISPENSARY. THEY APPLIED FOR REGISTRATION U/S 12A BEFORE THE CIT AND THE APPLICATION WAS REJECTED BY THE CIT ON 3.7.2015. APPEAL WAS FILED AGAINST THE ORDER OF CIT BEFORE ITAT AMRITSAR AND HON'BLE BENCH SET ASIDE THE ORDER OF CIT AND RESTORED IT TO HIM WITH A DIRECTION TO PASS A FRESH ORDER U/S 12AA ON 26.5.2016. IT IS PERTINENT TO MENTION HERE THAT DESPITE THE DIRECTIONS OF ITAT AND REQUEST MADE BY THE APPELLANT TO THE CIT(E), CHANDIGARH FOR PASSING THE PAGE | 2 STAY NO. 1/ASR/2019 IN ITA NO. 641/ASR/2018 AY 2012-13 ARYA SAMAJ TRUST, RAILWAY ROAD, KAPURTHALA ORDER, NO ORDER HAS BEEN PASSED TILL DATE. THE NON PASSING OF THE ROADER BY THE CIT(E) HAS RESULTED INTO A HARDSHIP TO THE APPELLANT SINCE THE BENEFIT OF REGISTRATION HAS NOT BEEN GRANTED BY THE ITO AND THEREFORE, THE ASSESSEE IS UNABLE TO PAY THE SUPERFLUOUS DEMAND CREATED BY THE ASSESSING OFFICER WHICH MAY KINDLY BE STRAYED. 2. DURING THE COURSE OF HEARING, LD. COUNSEL FOR THE ASSESSEE REITERATED THE CONTENTS IN THE STAY APPLICATION AND REQUESTED TO STAY THE OUTSTANDING DEMAND. IT WAS ALSO POINTED OUT THAT THE ASSESSEE HAD ALREADY PAID THE AMOUNT OF RS. 1,17,100/- AS DIRECTED BY THE ASSESSING OFFICER, THEREFORE, THE REMAINING OUTSTANDING DEMAND MAY BE STAYED. 3. IN HIS RIVAL SUBMISSIONS, THE LD. DR OPPOSED THE STAY OF THE OUTSTANDING DEMAND. 4. WE HAVE CONSIDERED THE SUBMISSIONS OF BOTH THE PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. IN THE PRESENT CASE, IT APPEARS THAT THE LD. CIT (E) HAS NOT PASSED THE ORDER ON THE APPLICATION OF THE ASSESSEE FOR GRANT OF REGISTRATION U/S 12AA OF THE INCOME TAX ACT, 1961 (FOR SHORT 'I.T. ACT') WHICH WAS DIRECTED BY THE ITAT AMRITSAR BENCH VIDE ORDER DATED 26.5.2016. FOR THAT REASONS, THE ASSESSING OFFICER MADE THE ADDITION AND RAISED THE DEMAND. IT IS ALSO NOTICED THAT THE ASSESSEE HAD ALREADY DEPOSITED THE AMOUNT WHICH WAS DIRECTED BY THE ITO(E) TO BE DEPOSITED. WE, THEREFORE, CONSIDERING THE TOTALITY OF THE FACTS ARE OF THE VIEW THAT IT IS A FIT CASE WHERE THE OUTSTANDING DEMAND MAY BE STAYED. ACCORDINGLY, THE OUTSTANDING DEMAND OF RS. 6,63,335/- IS STAYED FOR SIX MONTHS OR TILL THE DISPOSAL OF THE PAGE | 3 STAY NO. 1/ASR/2019 IN ITA NO. 641/ASR/2018 AY 2012-13 ARYA SAMAJ TRUST, RAILWAY ROAD, KAPURTHALA APPEAL, WHICHEVER IS EARLIER. THE REGISTRY IS DIRECTED TO FIX THE APPEAL IN ITA NO. 641/ASR/2018 ON 15.4.2019. 5. IN THE RESULT, THE STAY APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 15.01.2019 SD/- SD/- ( RAVISH SOOD) ( N.K. SAINI) JUDICIAL MEMBER VICE PRESIDENT PLACE : JALANDHAR; DATED 15 .01.2019 RKK / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A)- 4. / CIT 5. DR, ITAT, CAMP BENCH, JALANDHAR 6. [ / GUARD FILE. //TRUE COPY// / BY ORDER, / (DY./ASSTT. REGISTRAR) , /ITAT, CAMP BENCH, JALANDHAR PAGE | 4 STAY NO. 1/ASR/2019 IN ITA NO. 641/ASR/2018 AY 2012-13 ARYA SAMAJ TRUST, RAILWAY ROAD, KAPURTHALA SR.NO. DETAILS DATE INITIALS DESIGNATIO N 1 DRAFT DICTATED ON SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR SR.PS/PS 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER JM/AM 5 APPROVED DRAFT COMES TO THE SR.PS/PS 1 5 .1.19 SR.PS/PS 6 KEPT FOR PRONOUNCEMENT ON 1 5 .1.19 SR.PS/PS 7 FILE SENT TO THE BENCH CLERK 1 5 .1.19 SR.PS/PS 8 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 9 DATE ON WHICH FILE GOES TO THE AR 10 DATE OF DISPATCH OF ORDER