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Income Tax Appellate Tribunal, KOLKATA-PATNA ‘E-COURT’, KOLKATA
Before: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumar
Per Shri Rajpal Yadav, Vice-President (KZ):- The assessee is in appeal before the Tribunal against the order of ld. Commissioner of Income Tax (Exemption), Patna dated 25.01.2018 vide which application of the assessee for grant of registration under section 12AA was rejected.
Inspite of service of notice, no one was present on behalf of the assessee at the time of hearing. This appeal was presented before the Tribunal on 15.05.2019. The Registry of the Tribunal has pointed out that the appeal is time-barred by 408 days. In order to explain the delay in filing this appeal before the Tribunal, an application at the end of the assessee was filed, which reads as under:-
ITA No. 146/PAT/2019 Kornik, Deoghar
“Before The Income Tax Appellate Tribunal, Patna, Ranchi, Jharkhand
In the matter of Kornik, R.N. Bose Bangala Library, Station Road, Deoghar 804112, Deoghar PAN: AABTK3632K
The humble submission on behalf of the aforesaid appellant
Most respectfully sheweth:- 1. That order dated 25.01.2018 rejecting the application filed for registration u/s 12AA of the I.T. Act, 1961 was received on 01.02.2018. 2. That unfortunately the person who looks after the income tax matters has been ill and was not able to prepare the appeal to be submitted. Xerox copies of the medical certificates are enclosed herewith.
It is therefore, prayed that your Honour will be graciously pleased to condone the delay in submitting the appeal on the facts and circumstances stated above.
And for this the petitioner shall ever pray.
Sd/-
Paban Roy, Secretary, KORNIK”
With the assistance of the ld. CIT(DR), we have gone through the record carefully. We find that the impugned order is also of a half-page order, which reads as under:- “The assessee is a Society. An application in Form No. 10A of Income Tax Rules, 1962 was filed on 08.08.2017 for registration u/s 12AA of the Income Tax Acct, 1961. The applicant was requested to appear on 08.11.2017 either in person or through an authorised representative with
ITA No. 146/PAT/2019 Kornik, Deoghar
relevant documents for verification of the genuineness of the charitable activities of the Society. In response, Shri Paban Roy, Secretary of the Society attended the hearing and the case was discussed. From the documents filed, it transpires that the Society accepts contract of the Govt. of Jharkhand for performing cultural programmes against which the payments are received by the Govt. of Jharkhand. The Society employs artists for the completion of events and pays them the agreed amount. On the basis of facts mentioned above, I am of the opinion that the Society is not doing any charitable activity.
Hence, I am not satisfied about the charitable activities of the Society and therefore the application dated 08.08.2017 filed in Form 10A for getting registration u/s 12AA of the filed in form 10A is rejected. Sd/- (H.K. Lal) Commissioner of Income Tax (Exemptions), Patna”.
The assessee hardly submitted any details to the ld. CIT(Exemption) for grant of registration under section 12AA. Though at present, we are required to consider the issue, whether the delay in filing this appeal before the Tribunal be condoned or not and we are not supposed to take into consideration the issues on merit. We have taken cognizance of the impugned order only for the purpose of appreciative the attitude of the assessee in conducting income tax proceedings so that we can appreciate the application for condonation of delay. Alongwith this application, a medical certificate issued by Dr. Sudhir Prasad, M.B.B.S. has also been annexed. The perusal of the certificate suggests that Shri Paban Roy was suffering from Jaundice from 2nd of February, 2018 to 23rd May, 2018, meaning thereby the delay from 25th January, 2018 is attributable to the illness of Shri Paban Roy. He was declared fit to assume work from 24.05.2018. But the appeal before the Tribunal was filed on 15.05.2019. There is no explanation for this period. The application for condonation of delay hardly gave any reason for not filing the appeal before the Tribunal in time. Therefore, we are of the view that the assessee failed to
ITA No. 146/PAT/2019 Kornik, Deoghar
explain the delay in filing this appeal before the Tribunal. Hence, this appeal is dismissed being time-barred.
In the result, the appeal filed by the assessee is dismissed. Order pronounced in the open Court on February 21, 2022.
Sd/- Sd/- (Rajesh Kumar) (Rajpal Yadav) Accountant Member Vice-President (KZ) Kolkata, the 21st day of February, 2022
Copies to : (1) Kornik, R.N. Bose Bangla Library, Station Road, Deoghar-814112, Jharkhand (2) Commissioner of Income Tax (Exemption), Patna. 2nd Floor, Central Revenue Building, Beerchand Patel Marg, Patna-800001
(3) Commissioner of Income Tax (Exemption), Patna (4) Commissioner of Income Tax , (5) The Departmental Representative (6) Guard File