Sri Sri Vyasa Prasanna Raghavendra Charitable Trust, Alappuzha v. The Commissioner of Income Tax, Kottayam

ITA 228/COCH/2009 | 2009-2010
Pronouncement Date: 21-12-2010

Appeal Details

RSA Number 22821914 RSA 2009
Assessee PAN AACTS9689R
Bench Cochin
Appeal Number ITA 228/COCH/2009
Duration Of Justice 1 year(s) 7 month(s) 27 day(s)
Appellant Sri Sri Vyasa Prasanna Raghavendra Charitable Trust, Alappuzha
Respondent The Commissioner of Income Tax, Kottayam
Appeal Type Income Tax Appeal
Pronouncement Date 21-12-2010
Appeal Filed By Assessee
Bench Allotted DB
Tribunal Order Date 21-12-2010
Assessment Year 2009-2010
Appeal Filed On 24-04-2009
Judgment Text
IN THE INCOME TAX APPELLAT E TRIBUNAL COCHIN BEN CH COCHIN BEFORE S/SHRI N.VIJAYAKUMARAN JM AND SANJAY AR ORA AM I.T.A. NOS. 228-230/COCH/2009 ASSESSMENT YEARS : 2009-10 2010-11 & 2011-12 SRI SRI VYASA PRASANNA RAGHAVENDRA CHARITABLE TRUST NO. 37A KUNDALLATE HOUSE S.L.PURAM MARARIKULAM NORTH PANCHAYATH CHERTHALA ALAPPUZHA-688549. [PAN: AACTS 9689R] VS. THE COMMISSIONER OF INCOME-TAX KOTTAYAM. (ASSESSEE -APPELLANT) (REVENUE-RESPONDENT) ASSESSEE BY SHRI NITHYANANDA KAMATH CA REVENUE BY SHRI T.J.VINCENT DR O R D E R PER SANJAY ARORA AM: THESE ARE A SET OF THREE APPEALS BY THE ASSESSEE-A PPLICANT I.E. FOR THREE DIFFERENT YEARS CONTESTING THE DENIAL OF RENEWAL OF THE APPR OVAL U/S. 80G OF THE INCOME-TAX ACT 1961 ('THE ACT' HEREINAFTER) BY THE COMMISSIONER O F INCOME TAX KOTTAYAM (CIT FOR SHORT) IN ITS CASE VIDE HIS ORDER DATED 30.1.2009. 2. AT THE VERY OUTSET IT WAS OBSERVED BY THE BENCH THAT A DELAY OF 512 DAYS MARKS THE ASSESSEES APPEALS. ON BEING QUESTIONED IN THI S REGARD IT WAS EXPLAINED BY THE LD. AR THE ASSESSEES COUNSEL THAT THE ASSESSEE FILED A SINGLE APPEAL (IN I.T.A. NO. 228/COCH/2009) ON THE REJECTION OF ITS APPLICATION FOR RENEWAL OF APPROVAL U/S. 80G WHICH WAS NOT IN RELATION TO ANY PARTICULAR YEAR T HOUGH SPECIFIED THE THREE YEARS UNDER APPEAL AS THE IMPUGNED DENIAL WOULD IMPACT IT FOR T HE SAID YEARS. THE SAME WAS IN TIME HAVING BEEN FILED ON 29.4.2009; THE DATE OF THE COM MUNICATION OF THE ORDER APPEALED AGAINST BEING 25.2.2009. HOWEVER SUBSEQUENTLY ON A COMMUNICATION BEING RECEIVED FROM THE REGISTRY OF THE TRIBUNAL ADVISING IT TO F ILE SEPARATE APPEALS FOR THE THREE YEARS FOR ITA.NOS. 228-230/COCH /2009 2 WHICH IT SOUGHT RELIEF PER ITS APPEAL IT FILED SEP ARATE APPEALS FOR THE SUBSEQUENT TWO YEARS ONLY ON 29.4.2010. THE APPEALS AS FILED ADMITTEDL Y DID NOT BEAR ADDITIONAL FILING FEES BUT THEN THE SAME IS ONLY A CURABLE DEFECT SINCE R EMOVED ON 20/9/2010. HENCE THE DELAY; THE RELEVANT FACTS QUA WHICH ARE OTHERWISE BORNE OUT BY THE RECORD. 3.1 ON THE MERITS OF ITS CASE IT WAS PLEADED BY HI M THAT THE ASSESSEE-TRUST HAD APPLIED FOR AN ADJOURNMENT ON 28/1/2009 THE DATE OF HEARIN G REQUESTING FOR A FURTHER TIME PERIOD OF THREE WEEKS TO SUBMIT THE REQUIRED INFORMATION A S ITS COUNSEL WAS OUT-OF-STATION ON A PRE-SCHEDULED ASSIGNMENT. HOWEVER RATHER THAN BEIN G GRANTED AN ADJOURNMENT IT RECEIVED THE IMPUGNED ORDER STATING THAT ITS APPLI CATION FOR ADJOURNMENT COULD NOT BE ACCEDED TO AS THE TIME LIMIT FOR THE DISPOSAL OF IT S APPLICATION (FOR GRANT OF RENEWAL OF APPROVAL U/S. 80G(5)(VI) OF THE ACT) WHICH WAS FIL ED ON 14.7.2008 STOOD TO EXPIRE ON 31.1.2009. THE LD. CIT HAS NEITHER DECIDED THE ISS UE ON MERITS NOR GRANTED ITS REQUEST FOR TIME AND HENCE THE SAME BE SET ASIDE. 3.2 THE LD. DR ON THE OTHER HAND WOULD CONTEN D THAT THE REQUIREMENTS CALLED FOR BY THE LD. CIT AS LISTED AT PARA 1 OF HIS ORDER WOUL D SHOW THAT THEY WERE OF REGULAR NATURE AND WHICH ARE ONLY EXPECTED TO BE WITH THE ASSESSEE AND FOR WHICH IT STOOD ALLOWED A PERIOD OF TWO WEEKS. THE ASSESSEE WAS WELL AWARE T HAT ITS REQUEST FOR TIME COULD NOT BE ACCEDED TO DUE TO THE TIME LIMITATION ATTENDING ITS APPLICATION. EVEN IF HIS COUNSEL WAS TO BE AWAY ON A PRE-FIXED ASSIGNMENT HE COULD IN VIE W OF THE URGENCY ALTER HIS PROGRAMME OR IN ANY CASE MAKE ARRANGEMENTS SO THAT THE ROU TINE REQUIREMENTS CALLED FOR BY THE LD. CIT STOOD MET. THE QUESTION OF DISPOSAL OF ITS APPL ICATION ON MERITS DID NOT ARISE IN THE ABSENCE OF THE INFORMATION CALLED FOR. 4. WE HAVE HEARD THE PARTIES AND PERUSED THE MATERI AL ON RECORD. AS REGARDS THE CONDONATION WE FIND MERIT IN THE ASSESSEES CASE I N-AS-MUCH AS THE ORIGINAL APPEAL WAS FILED IN TIME AND THE NON-DEPOSIT OF THE APPEAL FE ES (FOR THE FOLLOWING TWO YEARS) CAN ONLY BE CONSIDERED AS A DEFECT LIABLE TO BE REMOVE D SUBSEQUENTLY AS HAS BEEN THE CASE. AS REGARDS THE MERITS OF THE CASE IT IS APPARENT T HAT THE ASSESSEES APPLICATION HAS NOT BEEN DISPOSED OF ON ITS MERITS BUT DISMISSED IN LIMINE DUE TO THE FAILURE ON ITS PART IN ITA.NOS. 228-230/COCH /2009 3 FURNISHING THE REQUISITE INFORMATION TO THE COMPETE NT AUTHORITY WHO REFUSED THE ASSESSEES REQUEST FOR TIME ON ACCOUNT OF TIME LIMI TATION; THE TIME FOR THE DISPOSAL OF THE ASSESSEES APPLICATION EXPIRING EFFECTIVELY ON 30.1 .2009. IN THIS REGARD THE LD. AR IN A REJOINDER TO THE ARGUMENTS ADVANCED BY THE LD. DR TOOK US THROUGH THE RELEVANT RULE I.E. RULE 11AA SUB-RULE (6) OF WHICH EXPLICITLY E XCLUDES THE TIME AVAILABLE WITH THE COMMISSIONER FOR PASSING THE ORDER U/S. 80G(5)(VI) IN RESPECT OF TIME TAKEN BY THE APPLICANT IN NOT COMPLYING WITH THE DIRECTIONS UNDE R SUB-RULE (III). AS SUCH THE APPREHENSION OF THE NON-APPROVAL BECOMING BARRED BY TIME BECOMES MISPLACED WHERE THE ASSESSEE AS IN THE PRESENT CASE HAS SOUGHT AD JOURNMENT IN WRITING AND FURTHER IS NOT GUIDED BY ANY ULTERIOR MOTIVE OF WHICH THERE IS NO WHISPER IN THE PRESENT CASE. UNDER THE CIRCUMSTANCES WE THEREFORE ONLY THINK IT FIT AND PROPER THAT THE MATTER IS RESTORED FOR ALL THE THREE YEARS BACK TO THE FILE OF THE LD. CIT FOR FRESH ADJUDICATION OF THE ASSESSEES APPLICATION(S) ON MERITS IN ACCORDANCE WITH LAW P ER A SPEAKING ORDER. THE ASSESSEE SHALL AS IT IS OBLIGED TO COOPERATE IN THE MATTER IN THE ABSENCE OF WHICH THE COMPETENT AUTHORITY WOULD BE AT LIBERTY TO ADOPT THE COURSE A S WARRANTED UNDER LAW. WE DECIDE ACCORDINGLY. 5. IN THE RESULT ALL THE ASSESSEES APPEALS ARE AL LOWED FOR STATISTICAL PURPOSES. SD/- SD/- (N.VIJAYAKUMARAN) (SANJAY ARORA) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE: ERNAKULAM DATED: 21ST DECEMBER 2010 GJ COPY TO: 1. SRI SRI VYASA PRASANNA RAGHAVENDRA CHARITABLE TR UST NO. 37A KUNDALLATE HOUSE S.L.PURAM MARARIKULAM NORTH PANCHAYATH CHERTH ALA ALAPPUZHA - 688549. 2. THE INCOME-TAX OFFICER WARD-2 ALAPPUZHA. 3. THE COMMISSIONER OF INCOME-TAX KOTTAYAM. 4. D.R./I.T.A.T. COCHIN BENCH COCHIN. 5. GUARD FILE. BY ORDER (ASSISTANT REGISTRAR) ITA.NOS. 228-230/COCH /2009 4