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Income Tax Appellate Tribunal, CUTTACK BENCH, CUTTACK
Before: S/SHRI N.S SAINI & PAVAN KUMAR GADALE
1 ITA No. 330/CTK/2015
IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK
BEFORE S/SHRI N.S SAINI, ACCOUNTANT MEMBER AND PAVAN KUMAR GADALE, JUDICIAL MEMBER
ITA No. 330/CTK/2015
Bhagwandas Chaturbhuj Vs. The Commissioner of Saraf Dharmasala, Aska Income Tax (Exemption), Road, Berhampur. Hyderabad, Camp at Bhubaneswar. PAN/GIR No.AAATB 1231 G (Appellant) .. ( Respondent)
Assessee by : Shri A.K.Padhy, AR Revenue by : Shri A.K.Mohapatra, CIT DR
Date of Hearing : 07/11/ 2017 Date of Pronouncement : 8 /11/ 2017
O R D E R Per N.S.Saini, AM This is an appeal filed by the assessee against the order of the
Commissioner of Income Tax (Exemption), Hyderabad dated 22.4.2015.
The appeal filed by the assessee society is barred by limitation by
14 days. The assessee has filed condonation petition supported by
affidavit for condoning the delay in filing the appeal. After going through
the condonation petition, we find that the assessee had reasonable cause
for not filing the appeal within the stipulated time. Ld D.R. did not have
any objection for condoning the delay. We, therefore, condone the delay
of 14 days in filing the appeal before the Tribunal and admit the appeal
for hearing.
2 ITA No. 330/CTK/2015
The assessee has raised the following grounds of appeal:
“1. That the order passed U/s 12AA of the Income Tax Act, 1961 by the Commissioner of Income Tax (Exemption), Hyderabad, Camp office at Bhubaneswar for the appellant is illegal and vitiated in the law.
That the rejection for grant of Registration U/sl2AA on the basis of in absence of any compliance from the Appellant Trust, since its existence, objects etc. could not be verified is arbitrary, illegal and unjustified on law without giving sufficient opportunity to the appellant to submits the documents and the audited statement of accounts to the particular facts and circumstance of the case.
That the rejection of condo nation of delay petition also without any speaking order for registration of appellant Trust in the provisions of Section 12AA of the Income Tax Act, 1961 is illegal, arbitrary and unjustified in law to particular facts and circumstances of case.
That the appellant craves leave to add or amend any grounds of ppeals and put-forth evidence and argue other grounds during the course of hearing.”
The brief facts of the case are that the assessee society filed an
application in Form No.10A on 28.10.2014 before the Commissioner of
Income Tax, Bhubaneswar seeking registration u/s.12AA of the Income
tax Act, 1961. Consequent upon the CBDT ‘s Notification No.65/2014
dated 13.11.2014 u/s120(1) & (2) of the Income Tax Act, 1961, the
jurisdiction for grant of registration was transferred to Commissioner of
Income Tax (Exemption) Hyderabad. Thereafter, a notice was issued to
the assessee society on 30.3.2015 by the Commissioner of Income Tax
(Exemption), Hyderabad fixing the hearing at Bhubaneswar on 22.4.2015
and requesting to produce it’s original memorandum of association for
verification and to furnish detailed reply on specific points. Since none
3 ITA No. 330/CTK/2015
appeared on behalf of the assessee society, the Commissioner of Income
Tax (Exemption) rejected the application in Form No.10A filed by the
assessee society on the ground that in absence of any compliance from
the applicant society, the objects etc, could not be verified and
consequently refused to grant registration u/s.12AA of the Act.
Being aggrieved by the order of the Commissioner of Income Tax
(Exemption), the assessee society is in appeal before us.
At the outset, Id A.R. of the assessee submitted that the
Commissioner of Income Tax (Exemption) has not allowed sufficient
opportunity to comply with the notices and furnish necessary documents,
as called for and rejected the application for grant of registration
U/S.12AA of the Act. He submitted that one more opportunity should be
granted to the assessee society to represent its case before the
Commissioner of Income Tax (Exemption). He also undertakes to appear
before the Commissioner of Income Tax (Exemption) suo-moto and file all
necessary details and documents for grant of registration U/S.12AA of the
Act.
Ld D.R. had no objection to the above submission of Id A.R. of the
assessee.
8 After hearing the rival submissions and perusing the order of the
Commissioner of Income Tax (Exemption), we find that only one date of
4 ITA No. 330/CTK/2015
hearing was fixed i.e. on 22.4.2015 and the application in Form No.10 A
was rejected in absence of any compliance from the applicant. Before
us, Id A.R. of the assessee has prayed that one more opportunity be
provided to present its case before the Commissioner of Income Tax
(Exemption). In view of above, we set aside the order of the
Commissioner of Income Tax (Exemption) and restore the matter back to
his file for fresh consideration of the application filed in Form No. 10 A of
the Act. The assessee society is directed to appear before the
Commissioner of Income Tax (Exemption) within 30 days from the date of
this order for fixing the date of hearing and render full co-operation to the
Commissioner of Income Tax (Exemption) by filing all the details as and
when called upon to do so. With these directions, the appeal of the
assessee is allowed for statistical purposes.
In the result, appeal filed by the assessee is allowed for statistical
purposes.
Order pronounced on 8 /11/2017.
Sd/- sd/- (Pavan Kumar Gadale) (N.S Saini) JUDICIALMEMBER ACCOUNTANT MEMBER Cuttack; Dated 8 /11/2017 B.K.Parida, SPS
5 ITA No. 330/CTK/2015
Copy of the Order forwarded to : 1. The Appellant : Bhagwandas Chaturbhuj Saraf Dharmasala, Aska Road, Berhampur 2. The Respondent. The Commissioner of Income Tax (Exemption), Hyderabad, Camp at Bhubaneswar.
DR, ITAT, Cuttack 4. Guard file. //True Copy// BY ORDER,
SR.PRIVATE SECRETARY ITAT, Cuttack