Shree Shantinathji Jain Shwetambar Murtipujak Trust, Bangalore v. The Commissioner of Income Tax(Exemptions), Bangalore

ITA 1137/BANG/2019 | 2018-2019
Pronouncement Date: 08-11-2019 | Result: Allowed

Appeal Details

RSA Number 113721114 RSA 2019
Assessee PAN AARTS9001N
Bench Bangalore
Appeal Number ITA 1137/BANG/2019
Duration Of Justice 5 month(s) 18 day(s)
Appellant Shree Shantinathji Jain Shwetambar Murtipujak Trust, Bangalore
Respondent The Commissioner of Income Tax(Exemptions), Bangalore
Appeal Type Income Tax Appeal
Pronouncement Date 08-11-2019
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted C
Tribunal Order Date 08-11-2019
Last Hearing Date 05-11-2019
First Hearing Date 05-11-2019
Assessment Year 2018-2019
Appeal Filed On 21-05-2019
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : BANGALORE BEFORE SHRI B.R BASKARAN ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE JUDICIAL MEMBER ITA NO.1137/BANG/2019 ASSESSMENT YEAR : 2018-19 SHREE SHANTINATHJI JAIN SHWETAMBAR MURTIPUJAK TRUST NO.448 7 TH MAIN 7 TH BLOCK JAYANAGAR. BENGALURU-560 011. PAN AARTS 9001 N VS. THE COMMISSIONER OF INCOME-TAX (EXEMPTIONS) BENGALURU APPELLANT RESPONDENT APPELLANT BY : SHRI H.N KHINCHA C.A RESPONDENT BY : SHRI PRADEEP KUMAR CIT (DR) DATE OF HEARING : 06.11.2019 DATE OF PRONOUNCEMENT : .11.2019 O R D E R PER B.R. BASKARAN ACCOUNTANT MEMBER THE APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER DATED 24/4/2019 PASSED BY LD CIT(E) REJECTING THE A PPLICATION FILED BY THE ASSESSEE SEEKING REGISTRATION U/S 12AA OF TH E ACT. 2. WE HEARD THE PARTIES AND PERUSED THE RECORD. TH E ASSESSEE HAS FILED APPLICATION IN PRESCRIBED FORM NO.10A ON 30/10/2018 BEFORE THE LD CIT(E) BENGALURU SEEKING REGISTRATIO N U/S 12AA OF THE ACT. WHILE EXAMINING THE APPLICATION OF THE ASSESS EE THE LD CIT(E) HAS CALLED FOR CERTAIN DETAILS. SINCE THE ASSESSEE DID NOT RESPOND TO ITA NO.1137 /BANG/2019 PAGE 2 OF 4 THE NOTICE ISSUED BY THE LD CIT(E) THE LD CIT(E) R EJECTED THE APPLICATION OF THE ASSESSEE FOR NON COMPLIANCE. 3. THE LD AR SUBMITTED THAT THE LD CIT(E) ISSUED LE TTER DATED 27/3/2019 CALLING FOR VARIOUS DETAILS AND HAS GIVEN TIME UP TO 10/4/2019 ONLY FOR FURNISHING THEM. ONE OF THE REQ UIREMENTS OF THE LETTER IS AMENDMENT OF TRUST DEED OF THE ASSESS EE BY INCORPORATING/MODIFYING CERTAIN CLAUSES. THE ASS ESSEE COULD CARRY OUT AMENDMENTS TO THE TRUST DEED ONLY ON 24/4/2019 AND HENCE THE ASSESSEE COULD NOT RESPOND TO THE LETTER ISSUED BY LD CIT(E) BEFORE 10/4/2019. HOWEVER THE LD CIT(E) WITHOUT PROVIDING FOR FURTHER OPPORTUNITY HAS REJECTED THE APPLICATION F ILED BY THE ASSESSEE. ACCORDINGLY HE PRAYED THAT THE ORDER PAS SED BY LD CIT(E) MAY BE SET ASIDE AND THE ASSESSEE MAY BE PROVIDED W ITH ONE MORE OPPORTUNITY TO FURNISH ALL THE DETAILS. 4. WE HEARD LD DR AND PERUSED THE RECORD. HAVING R EGARD TO THE SUBMISSIONS MADE BY LD AR IN THE INTEREST OF NATUR AL JUSTICE WE AGREE WITH THE PRAYER MADE BY LD AR. ACCORDINGLY W E SET ASIDE THE ORDER PASSED BY LD CIT(E) AND DIRECT HIM TO PROCESS THE APPLICATION OF THE ASSESSEE AFRESH IN ACCORDANCE WITH THE LAW. THE ASSESSEE IS ALSO DIRECTED TO COOPERATE WITH THE LD CIT(E) BY FU RNISHING ALL THE DETAILS THAT MAY BE CALLED FOR BY HIM. ITA NO.1137 /BANG/2019 PAGE 3 OF 4 5. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 8TH NOVEMBER 2019. SD/- (PAVAN KUMAR GADALE) JUDICIAL MEMBER SD/- (B.R BASKARAN) ACCOUNTANT MEMBER BANGALORE DATED 8TH NOVEMBER 2019. / VMS / COPY TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR ITAT BANGALORE. 6. GUARD FILE BY ORDER ASST. REGISTRAR ITAT BANGALORE. ITA NO.1137 /BANG/2019 PAGE 4 OF 4 1. DATE OF DICTATION 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER . 3. DATE ON WHICH THE APPROVED DRAFT COMES TO SR.P.S .. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER .. 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE S R. P.S. .. 6. DATE OF UPLOADING THE ORDER ON WEBSITE.. 7. IF NOT UPLOADED FURNISH THE REASON FOR DOING SO .. 8. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK .. 9. DICTATION NOTE ENCLOSED DATE ON WHICH ORDER GOES FOR XEROX & ENDORSEMENT 10. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 11. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER . 12. THE DATE ON WHICH THE FILE GOES TO DISPATCH SEC TION FOR DISPATCH OF THE TRIBUNAL ORDER . 13. DATE OF DESPATCH OF ORDER. .. 14. DICTATION NOTE ENCLOSED