KORNIK,DEOGHAR vs. CIT-EXEMPTION, PATNA

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ITA 146/PAT/2019Status: DisposedITAT Patna21 February 20224 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal found that while the initial delay was attributable to illness, there was no explanation for the subsequent prolonged delay in filing the appeal. Therefore, the Tribunal held that the assessee failed to explain the delay.

What were the facts?

The assessee's application for registration under section 12AA was rejected by the CIT(Exemption). The assessee filed an appeal before the ITAT, which was found to be time-barred by 408 days. The assessee sought condonation of delay citing illness of their representative.

What were the issues?

Whether the delay in filing the appeal before the Tribunal can be condoned. Whether the assessee's activities were charitable in nature.

Which sections of the Income-tax Act were involved?

Section 12AA

AI-generated summary — verify with the full judgment below

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.

2.

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:-

“Before The Income Tax Appellate Tribunal, Patna, Ranchi, Jharkhand

1.

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. 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”

3.

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 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.

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