Enviornment Matters, Chandigarh v. CIT(Exemption), Chandigarh

ITA 330/CHANDI/2020 | 2020-2021
Pronouncement Date: 15-03-2021 | Result: Allowed

Appeal Details

RSA Number 33021514 RSA 2020
Assessee PAN AAAAE3570E
Bench Chandigarh
Appeal Number ITA 330/CHANDI/2020
Duration Of Justice 4 month(s) 5 day(s)
Appellant Enviornment Matters, Chandigarh
Respondent CIT(Exemption), Chandigarh
Appeal Type Income Tax Appeal
Pronouncement Date 15-03-2021
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted A
Tribunal Order Date 15-03-2021
Last Hearing Date 09-03-2021
First Hearing Date 09-03-2021
Assessment Year 2020-2021
Appeal Filed On 09-11-2020
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH A CHANDIGARH ! ' # $ % & ' ( )* # BEFORE: SMT. DIVA SINGH JM & SMT.ANNAPURNA GUPTA AM ./ ITA NO. 330/CHD/2020 / ASSESSMENT YEAR : 2020-21 ENVIRONMENT MATTERS HOUSE NO. 1225 IST FLOOR SECTOR 34 CHANDIGARH. VS THE CIT (EXEMPTIONS) CHANDIGARH. ./ PAN NO: AAAAE3570E / APPELLANT / RESPONDENT ! ' / ASSESSEE BY : NONE # ! ' / REVENUE BY : SMT. C. CHANDRAKANTA CIT $ % ! &/ DATE OF HEARING : 09.03.2021 '()* ! &/ D ATE OF PRONOUNCEMENT : 15.03.2021 HEARING CONDUCTED VIA WEBEX )+/ ORDER THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE WHEREIN THE CORRECTNESS OF THE ORDER DATED 18.09.2020 OF CI T(E) CHANDIGARH PASSED U/S 12AA(1)(B)(II) OF THE INCOME TAX ACT 1961 IS ASSAILED ON THE FOLLOWING GROUNDS : 1. THAT THE CIT(E) HAS ERRED ON FACTS TO REJECT TH E APPLICATION OF THE ASSESSEE FOR REGISTRATION UNDER SECTION 12A OF THE INCOME TA X ACT. 2. THAT THE LD. CIT(E) HAS ERRED ON FACTS IN HOLDIN G THAT THE ASSESSEE HAS NOT FILED THE REPLY TO THE PROCEEDINGS ON OR BEFORE 11. 09.2020 WHEREAS THE ASSESSEE HAD ALREADY FILED THE REPLY ON THE ABOVE M ENTIONED DATE THROUGH E-MAILS AS THE PROCEEDINGS WERE CLOSED BY THE CONCE RNED AUTHORITY. 2. AT THE TIME OF HEARING AN ADJOURNMENT APPLICATI ON HAS BEEN MOVED ON BEHALF OF THE ASSESSEE REQUESTING FOR TIME IN ORDER TO FILE A PAPER BOOK. CONSIDERING THE FACT THAT THE I MPUGNED ORDER ITA-330/CHD/2020 A.Y. 2020-21 PAGE 2 OF 4 HAS BEEN PASSED WHEREIN THE ASSESSEE'S REPLY TO OFF ICE NOTICE DATED 21.09.2020 WAS NOT MADE AVAILABLE TO THE LD. CIT (E) AS IS EVIDENT FROM PARA 5 OF THE ORDER THE APPEAL WAS PA SSED OVER ALLOWING TIME TO THE LD. CIT-DR TO CONSIDER THE POS SIBILITY OF REMAND BACK OF THE ISSUE. IN THE SECOND ROUND CON SIDERING THE IMPUGNED ORDER THE CIT-DR HAD NO OBJECTION TO THE REMAND BACK OF THE ISSUE. 3. ACCORDINGLY ON THE BASIS OF THE MATERIAL AVAILA BLE ON RECORD AFTER HEARING THE LD. CIT-DR IT WAS DEEMED APPROPRI ATE TO REJECT THE ADJOURNMENT APPLICATION MOVED ON BEHALF OF THE ASSESSEE AND PROCEED TO DECIDE THE APPEAL EX-PARTE QUA THE ASSES SEE APPELLANT ON MERITS. 4. A PERUSAL OF THE RECORD SHOWS THAT THE ASSESSEE TRUST IS SHOWN TO BE AN ONGOING ENTITY AS IT HAS BEEN IN OPE RATION FROM 23.11.2009. THE ASSESSEE TRUST FILED AN APPLICATIO N SEEKING REGISTRATION U/S 12AA ON 05.02.2020. 4.1 CONSIDERING THE AIMS AND OBJECTS OF THE TRUST A S FOUND DISCUSSED IN PARA 2 OF THE IMPUGNED ORDER THE ASSE SSEE WAS REQUIRED TO FURNISH ITS CLARIFICATION AND REPLY ON 20.02.2020 ON THE SPECIFIC ISSUES SET OUT IN PARA 3 OF THE IMPUGN ED ORDER. 4.2 A PERUSAL OF THE RECORD SHOWS THAT REPLY TO THE QUERIES SET OUT IN PARA 3 OF THE IMPUGNED ORDER WAS PARTIALLY M ADE AVAILABLE ITA-330/CHD/2020 A.Y. 2020-21 PAGE 3 OF 4 ON 20.03.2020 AND 06.06.2020. HOWEVER CERTAIN QUE RIES STILL REMAINED UNADDRESSED AS NOTICED IN PARA 4 OF THE IM PUGNED ORDER. 4.3 THE CIT (E) BRINGING THIS SHORTCOMING TO THE NO TICE OF THE ASSESSEE VIDE NOTICE DATED 21.08.2020 AS EVIDENT FR OM PARA 5 OF THE IMPUGNED ORDER FURTHER TAKES NOTE OF THE FACT T HAT EVEN AFTER PROVIDING A FEW MORE OPPORTUNITIES THEREAFTER THE ASSESSEE FAILED TO REPLY THERETO UPTO 11.09.2020. 5. IN THE SAID BACKGROUND ON A READING OF GROUND N O. 2 RAISED IN THE PRESENT APPEAL IT APPEARS THAT THE CLAIM BEI NG PUT FORTH IS THAT COMPLETE DETAILS WERE MADE AVAILABLE. THE SAI D CLAIM IS FOUND TO BE CONTRARY TO THE OBSERVATIONS MADE IN PA RA 4 AND 5 WHICH TAKES NOTE OF THE SPECIFIC FACT THAT THE FOLL OWING DETAILS WERE NOT MADE AVAILABLE : 4. 1. ON PERUSAL OF THE AFFIDAVIT SUBMITTED BY YOU IT IS OBSERVED THAT YOU HAVE NOT MENTIONED ANY BANK ACCOUNT IN YOUR AFFIDAV IT. PLEASE FURNISH THE SAME. 2. ON PERUSAL OF YOUR REPLY IT IS NOTICED THAT YOU HAV E NOT SUBMITTED ITR FOR THE A.Y. 2017- 18. PLEASE FURNISH. 3. ON PERUSAL OF YOUR FINANCIALS IT IS NOTICED THAT Y OU HAVE SUBMITTED INCOME AND EXPENDITURE STATEMENT FOR THE F.Y. 17-18 BUT NO BA LANCE SHEET HAS BEEN SUBMITTED FOR THE FINANCIAL YEAR 2017-18. YOU ARE REQUIRED TO FUR NISH CERTIFIED COPIES OF THE ANNUAL ACCOUNTS (AUDITED BALANCE SHEET INCOME AND EXPENDI TURE ACCOUNT/RECEIPT AND PAYMENT ACCOUNT ALONGWITH COMPLETE ANNEXURES) FROM F.Y. 2016-17 TO 2018-19. 4. YOU HAVE RECEIVED DONATION TO THE TUNE OF RS. 67 50 000/- FROM SH. FREUDENBERG NOK DURING F.Y. 2019-20. PLEASE FURNISH IDENTITY CREDI TWORTHINESS AND GENUINENESS OF DONOR. 5.1 ACCORDINGLY IN THE PECULIAR FACTS AND CIRCUMST ANCES OF THE CASE TAKING NOTE OF THE FACT THAT COMPLETE DETAILS AS REQUIRED WERE NOT AVAILABLE WE IN THE INTERESTS OF SUBSTANT IAL JUSTICE ITA-330/CHD/2020 A.Y. 2020-21 PAGE 4 OF 4 DEEM IT APPROPRIATE AS A LAST OPPORTUNITY TO REMAND THE ISSUE BACK TO THE FILE OF THE LD. CIT (E) WITH A DIRECTIO N TO THE ASSESSEE TO ENSURE FULL AND PROPER PARTICIPATION BEFORE THE SAID AUTHORITY AND MAKE AVAILABLE ALL NECESSARY DETAILS SOUGHT FOR . THE LD. CIT (E) IS DIRECTED THEREAFTER TO PASS A SPEAKING ORDER IN ACCORDANCE WITH LAW. IT IS MADE CLEAR THAT THE ASSESSEE IN IT S OWN INTERESTS SHALL NOT ABUSE THE TRUST REPOSED. SAID ORDER WAS PRONOUNCED AT THE TIME OF VIRTUAL HEARING ITSELF IN THE PRESENCE OF THE PARTIES VIA WEBEX. 6. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 15 TH MARCH 2021. SD/- SD/- ( $ % & ' ( ) ( ! ) (ANNAPURNA GUPTA) (DIVA SINGH) )* #/ ACCOUNTANT MEMBER ' #/ JUDICIAL MEMBER + ( ! -. /. / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. $ 0 / CIT4. $ 0 ()/ THE CIT(A) 5. .34 5 & 5 7894:/ DR ITAT CHANDIGARH 6. 49 ;%/ GUARD FILE ( $ / BY ORDER < #/ ASSISTANT REGISTRAR