Siddhakala Vishwasta Mandal, Karad v. CIT-III, Pune, Pune

ITA 465/PUN/2008 | misc
Pronouncement Date: 31-01-2011 | Result: Partly Allowed

Appeal Details

RSA Number 46524514 RSA 2008
Bench Pune
Appeal Number ITA 465/PUN/2008
Duration Of Justice 2 year(s) 9 month(s) 28 day(s)
Appellant Siddhakala Vishwasta Mandal, Karad
Respondent CIT-III, Pune, Pune
Appeal Type Income Tax Appeal
Pronouncement Date 31-01-2011
Appeal Filed By Assessee
Order Result Partly Allowed
Bench Allotted B
Tribunal Order Date 31-01-2011
Assessment Year misc
Appeal Filed On 02-04-2008
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B PUNE BEFORE SHRI I.C. SUDHIR (JM) AND SHRI G.S. PANNU (AM) ITA NO. 465 /PN/200 8 ( ASSTT. YEAR : N.A. ) S IDDHAKALA VISHWASTA MANDAL A/P KARAD DIST: S ATARA PAN : NOT AVAILABLE .. APPELLANT V. COMMISSIONER OF INCOME TAX - III PUNE . RESPONDENT A PPELLANT BY : SHRI M.K. KULKARNI RESPONDENT BY : SHRI K.K. TIWARI (CIT) ORDER PER I.C. SUDHIR JM THE ASSESSEE HAS QUESTIONED REFUSAL OF GRANTING OF REGISTRATION U/S. 12A( A) W.E.F. 01.04.1993 ON THE FOLLOWING GROUNDS : 1) ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN LAW THE ORDER PASSED BY THE LD. COMMISSIONER OF INCOME - TAX - III PUNE U/S. 12 - AA(1)(B)(I) REJECTING THE APPLICATION FOR CONDONATION OF THE DELAY O N THE APPELLANT - TRUST IS NOT JUSTIFIED. THE APPELLANT - TRUST SHOULD HAVE BEEN REGISTERED WITH EFFECT FROM 01 - 04 - 93 AFTER CONDONATION OF DELAY IN VIEW OF PROVISO TO S. 12A(1)(A) OF THE ACT. IN VIEW OF THIS THE NECESSARY DIRECTIONS BE ISSUED IN THE INTERES T OF JUSTICE TO THE AUTHORITIES TO GRANT REGISTRATION W.E.F. 01 - 04 - 1993 AS PER PROVISIONS OF LAW. 2) ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN LAW THE LD. COMMISSIONER OF INCOME - TAX III PUNE GRANTED REGISTRATION W.E.F.01 - 04 - 1993 (1.4. 2007) . THIS IS INDICATIVE OF THE FACT THAT THE TRUST IS GENUINE WITHOUT ANY CONTRAVENTION OF ANY PROVISIONS OF THE LAW. IN VIEW OF THIS THE REGISTRATION SHOULD HAVE BEEN GRANTED EFFECTIVE FROM 01 - 04 - 1993 AS APPLIED FOR WITHOUT RELYING ONLY ON TECHNICALITI ES OF DELAY IN MAKING APPLICATION. THE APPELLANT BE REGISTERED AS APPLIED FOR W.E.F. 01.04.1993. ITA NO 465 /PN/200 8 SIDDHAKALA VISHWASTA MANDAL . ASSTT. YEAR - PAGE OF 4 2 2. AT THE OUTSET OF HEARING THE LD. A.R. POINTED OUT THAT UNDER SIMILAR CIRCUMSTANCES THE PUNE BENCH OF THE TRIBUNAL IN THE CASE OF SIDDHAKALA VISHWAST M ANDAL V/S. ITO ITA NO. 610/PN/2008 VIDE ORDER DT. 31 ST AUGUST 2009 HAS RESTORED THE MATTER TO THE FILE OF LD CIT(A) TO DECIDE THE SAME AS PER THE VIEW TAKEN IN THE CASE OF SIDDAKAA L VISHWAST MANDAL IN ITA NO. 116/PN/2008 DT. 30 TH APRIL 2008. 3. THE LD. A.R. ON THE OTHER HAND PLACED RELIANCE ON THE ORDER IMPUGNED WITH THE SUBMISSION THAT THE LD CIT(A) HAS RIGHTLY REJECTED THE APPLICATION FOR CONDONATION OF DELAY FILED ON BEHALF OF THE APPELLANT SINCE THE DELAY WAS INORDINATE I.E. 12 YEARS 4 MONTHS AN D 5 DAYS FOR WHICH THE APPELLANT HAD NOT SHOWN SUFFICIENT REASON. 4. HAVING GONE THROUGH THE DECISIONS CITED IN VIEW OF THE ORDER IMPUGNED AND THE SUBMISSIONS OF THE PARTIES WE FIND THAT IN THE CA S E OF SIDDAKAAL VISHWAST MANDAL (ITA NO. 116/PN/2008 DT . 30 TH APRIL 2008) OPPORTUNITY FOR FILING THE CONDONATION PETITION WAS NOT AFFORDED TO THE APPLICANT BY THE LD CIT. UNDER THAT CIRCUMSTANCES THE TRIBUNAL OBSERVED THAT THE LD CIT SHOULD HAVE ALLOWED THE ASSESSEE AN OPPORTUNITY OF FILING THE CONDONATION OF DELAY PETITION AND THEN DE A LT WITH THE PETITION IF ASSESSEE SO PRETENDED TO FILE IT ON MERITS OF THE APPLICATION. HOWEVER IN THE PRESENT CASE THE APPELLANT HAD ALREADY FILED APPLICATION FOR CONDONATION OF DELAY IN FILING THE APPLICATION FOR REGISTR ATION STATING THE REASON THAT THE SAME OCCURRED DUE TO MEMBERS UNAWARENESS OF THE REQUIREMENT RELATING TO REGISTRATION. THE LD CIT REMAINED OF THE OPINION THAT REASON SHOWN WAS NOT A SUFFICIENT REASON AND ACCORDINGLY HE DID NOT CONDONE THE DELAY IN MA KING THE APPLICATION. CONSEQUENTLY HE HAS ALLOWED REGISTRATION U/S. 12A(A) W.E.F. 01.4.2007 BY TREATING THE APPLICANT AS A PUBLIC RELIGIOUS TRUST. THE GRIEVANCE OF THE ASSESSEE BEFORE US IS THAT THE APPELLANT TRUST SHOULD HAVE BEEN REGISTERED W.E.F. 01 .4.1993 AFTER CONDONATION OF DELAY IN VIEW OF PROVISO TO SECTION 12A(1)(A) OF THE ACT. THE CITED DECISION IN THE CASE OF SIDDAKAAL VISHWAST ITA NO 465 /PN/200 8 SIDDHAKALA VISHWASTA MANDAL . ASSTT. YEAR - PAGE OF 4 3 MANDAL (ITA NO. 116/PN/2008 DATED 30 TH APRIL 2008) FOLLOWED IN THE CASE OF SIDDHAKALA VISHWAST MANDAL V/S. ITO I TA NO. 610/PN/2008 IS HOWEVER HELPFUL TO THE APPELLANT TO THIS EXTENT THAT THEREIN AN OBSERVATION HAS BEEN MADE BY THE TRIBUNAL REGARDING THE APPROACH IN DEALING WITH APPLICATION OF CONDONATION OF DELAY. THE TRIBUNAL HAS OBSERVED THAT ONE HAS TO BEAR IN MIND THE FACT THAT THE ASSESSEE IS A SMALL RELIGIOUS ORGANIZATION AND IT IS NOT GENERALLY EXPECTED OF SUCH ORGANIZATION TO BE METICULOUSLY CONVERSANT WITH THE LEGAL NICETIES. THE LAW HAS TO BE ADMINISTERED WITH COMPASSION AND FAIRNESS. IN VIEW OF SUCH OBSERVATIONS OF THE TRIBUNAL IN A CASE OF SIMILAR APPELLANT WE ARE OF THE VIEW THAT TH ERE WAS SUFFICIENT REASON FOR THE DELAY IN PREFERRING THE APPLICATION FOR REGISTRATION WITH EFFECT FROM 1.4.1993. WE THUS CONDONE THE DELAY AND REMAND THE MATT ER TO THE FILE OF THE LD CIT TO GRANT REGISTRATION W.E.F. 1.4.1993 IF THE APPELLANT DURING THE PERIOD FULFIL ALL OTHER REQUIREMENTS FOR GRANTING REGISTRATION U/S 12A OF THE ACT. NEEDLESS TO MENTION OVER HERE THAT THE APPELLANT WILL BE GIVEN OPPORTUNITY OF BEING HEARD BY THE LD CIT WHILE DECIDING THE ISSUE AS DIRECTED AFRESH. THE GROUNDS ARE THUS PARTLY ALLOWED FOR STATISTICAL PURPOSES. 5. IN RESULT APPEAL IS PARTLY ALLOWED FOR STATISTICAL PURPOSES. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 31S T JANUARY 2011 SD/ - SD/ - ( G.S.PANNU ) ACCOUNTANT MEMBER ( I.C. SUDHIR ) JUDICIAL MEMBER PUNE DATED THE 31 ST JANUARY 20 1 1 US COPY OF THE ORDER IS FORWARDED TO : 1. THE A PPELLANT 2. THE RESPONDENT 3. THE CIT - CON CERNED PUNE 4 . THE D.R. B BENCH PUNE 6. GUARD FILE BY ORDER ITA NO 465 /PN/200 8 SIDDHAKALA VISHWASTA MANDAL . ASSTT. YEAR - PAGE OF 4 4 ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL PUNE