Smt. Sulochana Dadawala Memorial Trust, Pune v. CIT IV Pune,

ITA 486/PUN/2010 | misc
Pronouncement Date: 08-10-2010 | Result: Allowed

Appeal Details

RSA Number 48624514 RSA 2010
Assessee PAN AABTS5149P
Bench Pune
Appeal Number ITA 486/PUN/2010
Duration Of Justice 6 month(s) 2 day(s)
Appellant Smt. Sulochana Dadawala Memorial Trust, Pune
Respondent CIT IV Pune,
Appeal Type Income Tax Appeal
Pronouncement Date 08-10-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted A
Tribunal Order Date 08-10-2010
Assessment Year misc
Appeal Filed On 05-04-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A PUNE BEFORE SHRI SHAILENDRA KUMAR YADAV JM AND SHRI D. KARUNAKARA RAO AM I.T.A. NO. 486/PN/2010 SMT. SULOCHANA DADAWALA MEMORIAL TRUST C/O. JUPITER PAPER MART SITA APARTMENT CTS 29 NARAYAN PETH PUNE-411 030 PAN AABTS 5149 P APPELLANT VS. COMMISSIONER OF INCOME-TAX IV PUNE RESPONDENT APPELLANT BY : NONE RESPONDENT BY: HARESHWAR SHARMA ORDER PER SHAILENDRA KUMAR YADAV JM THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT-III PUNE DATED 25-7-2008 AGAINST NON-R ENEWAL OF REGISTRATION U/S 80G(5)(VI) OF THE ACT. 2. THE APPLICATION WAS ACCOMPANIED BY AN AFFIDAVIT OF ONE MR. MANIBHAI S. MEHTA TRUSTEE OF THE ASSESSEE-TRUS T INTER ALIA SUBMITTED THAT THE DELAY IN FILING OF APPEAL WAS BECAUSE OF ILLNESS OF MAIN TRUSTEE WHO WAS SUFFERING FROM C ANCER. WE FIND THAT THE ASSESSEE WAS PREVENTED FROM FILING AN APPEAL AT THE RELEVANT TIME. SO IN THE INTEREST OF JUSTICE WE CONDONE THE DELAY. ITA NO. 486/PN/2010 SMT SULOCHANA DADAWALA MEMORIAL TRUST 2 3. THE ASSESSEE IS A REGISTERED PUBLIC CHARITABLE T RUST. NONE APPEARED ON BEHALF OF THE ASSESSEE. FROM THE GROUN DS OF APPEAL WE FIND THAT THE CIT HAS REJECTED RENEWAL O F REGISTRATION U/S 80G MAINLY CONCERNED WITH NON-SUBM ISSION OF THE NOTE ON THE OBJECT OF TRUST WHICH IS MERELY A PROCEDURAL OR VENIAL BREACH OF CONDITION. 4. WE FOUND IT UNDISPUTED THAT THE TRUST WAS ESTABL ISHED WITH EFFECT FROM 3-5-1978 AND ENGAGED IN THE WORK F OR SOCIAL CAUSE AS SPECIFIED IN THE OBJECT OF THE TRUST AND M AJORITY OF THE TRUSTEES ARE SENIOR CITIZENS. ACCORDING TO US THE ASSESSEE- TRUST WHO IS ENGAGED FOR THE SOCIAL WORK SHOULD NOT SUFFER FOR VENIAL BREACH. SO IN THE INTEREST OF JUSTICE WE R ESTORE THE MATTER TO THE CIT WITH A DIRECTION TO DECIDE THE IS SUE OF RENEWAL OF REGISTRATION U/S 80-G AFTER PROVIDING DU E OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESS EE IS ALSO DIRECTED TO CO-OPERATE WITH THE CONCERNED REVENUE A UTHORITIES. SINCE WE ARE SETTING ASIDE THE MATTER ON A PRELIMIN ARY ISSUE WE ARE REFRAINED TO COMMENT ON THE MERITS OF THE IS SUE AT HAND. 5 IN THE RESULT THE APPEAL IS ALLOWED FOR STATISTI CAL PURPOSES. ITA NO. 486/PN/2010 SMT SULOCHANA DADAWALA MEMORIAL TRUST 3 ORDER IS PRONOUNCED IN THE OPEN COURT ON 8 TH DAY OF OCTOBER 2010. SD/- SD/- (D. KARUNAKARA RAO) (SHAILENDRA KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER PUNE DATED THE 8 TH OCTOBER 2010 ANKAM COPY FORWARDED TO: (1) ASSESSEE (2) DEPARTMENT (3) CIT- (A) III PUNE (4) CIT IV PUNE (5) THE D.R. ITAT B BENCH PUNE TRUE COPY BY ORDER ASSISTANT REGISTRAR INCOME-TAX APPELLATE TRIBUNAL PUNE BENCHES PUNE