Diocese of Nongstoin, Nongstoin V. Deputy Commissioner of Income Tax,(CPC), Bangalore

SA 11/GTY/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 0480 (ITAT-GUWAHATI)
• Duration Of Justice: 4 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 26-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Charitable institution; Application of stay
• Section: 154; 11; 143(1); 119

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL GAUHATI BENCHES, E-COURT AT KOLKATA [BEFORE SRI P.M. JAGTAP, VICE-PRESIDENT & SRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER] S.A. NO. 11/GAU/2018 I.T.A. NO.223/GAU/2018 ASSESSMENT YEAR: 2015-16 DIOCESE OF NONGSTOIN...........................................................................................APPELLANT BISHOP HOUSE NEW NONGSTOIN WEST KHASI HILLS DISTRICT NONGSTOIN 793 119 MEGHALAYA [PAN : AABTD 0440 J] DEPUTY COMMISSIONER OF INCOME TAX, (CPC), BANGALORE.............RESPONDENT APPEARANCES BY: SHRI D.K. BISWAS, ADVOCATE, APPEARED ON BEHALF OF THE ASSESSEE. SHRI PRADIP SENGUPTA, JCIT, DR APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : MARCH 8 TH , 2019 DATE OF PRONOUNCING THE ORDER : MARCH 8 TH , 2019 O R D E R PER S.S. VISWANETHRA RAVI, JM :- THIS STAY APPLICATION BY THE ASSESSEE FILED FOR THE STAY OF OUTSTANDING DEMAND OF RS.11,70,122/-. 2. HEARD BOTH PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. 3. IT IS NOTED FROM THE RECORD THAT THE ASSESSEE IS A NON-PROFIT ORGANIZATION CONSTITUTED FOR CHARITABLE PURPOSES. THE RETURN OF INCOME WAS FILED DECLARING INCOME AT NIL, CLAIMING EXEMPTION OF INCOME U/S 11 OF THE ACT. THE ASSESSING OFFICER (CPC) BANGALORE PASSED INTIMATION U/S 143(1) OF THE ACT, WHEREIN THE EXEMPTION U/S 11 OF THE ACT WAS DENIED FOR NOT FILING OF FORM NO. 10 ELECTRONICALLY WITH THE RETURN OF INCOME. ACCORDING TO THE LD. A/R, THE SAID FORM NO. 10 AS PER RULE 17 OF THE INCOME TAX RULES, 1962 (THE RULES) HAD DULY BEEN FURNISHED TO THE ITO, EXEMPTIONS, MANUALLY. BY STATING SO, ASSESSEE MOVED AN APPLICATION U/S 154 OF THE ACT ELECTRONICALLY TO RECTIFY THE SAID MISTAKE APPARENT ON THE RECORD. THE DCIT (CPC), BANGALORE, REJECTED THE SAID RECTIFICATION PETITION BY OBSERVING THAT NO FRESH CLAIMS OR DEDUCTION SHALL BE MADE IN THE RECTIFICATION PETITION AGAINST WHICH THE ASSESSEE PREFERRED AN APPEAL BEFORE THE LD. CIT(A). THE LD. CIT(A) REJECTED THE 2 S.A. NO. 11/GAU/2018 I.T.A. NO.223/GAU/2018 ASSESSMENT YEAR: 2015-16 DIOCESE OF NOGSTOIN APPEAL CONFIRMING THE VIEW TAKEN BY THE DCIT (CPC), BANGALORE. ACCORDING TO THE LD. A/R, AN APPEAL WAS FILED BEFORE THIS TRIBUNAL IN ITA NO. 223/GAU/2018, WHICH IS PENDING ADJUDICATION ON THE FILE OF THE ITAT, GUWAHATI BENCHES. FURTHER HE SUBMITS THAT THE ASSESSEE SINCE IT IS INVOLVED IN CHARITABLE ACTIVITIES AND IS NOT IN A POSITION TO DEPOSIT ANY MONEY. ACCORDING TO THE LD. A/R, THE ASSESSEE HAS EXEMPTION U/S 11 OF THE ACT AND THE ASSESSING OFFICER (CPC), BANGALORE, DENIED EXEMPTION U/S 11 OF THE ACT, ONLY ON THE GROUND THAT THE SAID FORM NO. 10 WAS NOT ANNEXED TO THE RETURN OF INCOME FILED ELECTRONICALLY. THE LD. A/R SUBMITTED THAT THE ASSESSEE HAS A PRIMA FACIE CASE AS IT HAS BEEN GRANTED EXEMPTION U/S 11 OF THE ACT AND FURNISHED FORM NO. 10 BEFORE THE ITO, EXEMPTIONS MANUALLY AND ARGUED THAT THE ASSESSEE HAS FAIR CHANCES IN SUCCEEDING BEFORE THIS TRIBUNAL AND PRAYED TO GRANT STAY ON AN AMOUNT OUTSTANDING OF RS.11,70,122/-. 4. WE FIND FORCE IN THE ARGUMENTS OF THE LD. A/R FOR THE REASON THAT THE DENIAL OF THE EXEMPTION U/S 11 OF THE ACT, BY THE ASSESSING OFFICER AND CONFIRMED BY THE LD. CIT(A) ONLY ON THE GROUND OF NON-COMPLIANCE OF ANNEXING FORM NO. 10, ELECTRONICALLY WITH THE RETURN OF INCOME. FURTHER IT IS APPARENT FROM THE RECORD THERE WAS NO DISPUTE IN RESPECT OF SUBMISSION OF FORM NO. 10 BEFORE THE ITO, EXEMPTIONS, BY THE ASSESSEE. IN VIEW OF THE SAME, WE FIND THAT THE ASSESSEE HAS BALANCE OF CONVENIENCE AND FAIR CHANCE IN SUCCEEDING BEFORE THIS TRIBUNAL IN THE MAIN APPEAL. THEREFORE, WE DEEM IT PROPER TO GRANT STAY OF THE OUTSTANDING AMOUNT OF RS.11,70,122/- FOR A PERIOD OF SIX MONTHS OR TILL THE DISPOSAL OF THE APPEAL, WHICHEVER IS EARLIER. 5. IN THE RESULT, THIS STAY APPLICATION OF THE ASSESSEE IS ALLOWED. KOLKATA, THE 8 TH DAY OF MARCH, 2019. SD/- SD/- [P.M. JAGTAP] [ S.S. VISWANETHRA RAVI ] VICE PRESIDENT JUDICIAL MEMBER DATED : 08.03.2019 {SC SPS} 3 S.A. NO. 11/GAU/2018 I.T.A. NO.223/GAU/2018 ASSESSMENT YEAR: 2015-16 DIOCESE OF NOGSTOIN COPY OF THE ORDER FORWARDED TO: 1. DIOCESE OF NONGSTOIN BISHOP HOUSE NEW NONGSTOIN WEST KHASI HILLS DISTRICT NONGSTOIN 793 119 MEGHALAYA 2. DEPUTY COMMISSIONER OF INCOME TAX, (CPC), BANGALORE 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES