Shri. Vallabh Charitable Trust, Dhule v. ITO (HQ),Tech -I, Nashik,

ITA 743/PUN/2008 | misc
Pronouncement Date: 31-01-2011 | Result: Allowed

Appeal Details

RSA Number 74324514 RSA 2008
Assessee PAN TJULY2007H
Bench Pune
Appeal Number ITA 743/PUN/2008
Duration Of Justice 2 year(s) 8 month(s) 1 day(s)
Appellant Shri. Vallabh Charitable Trust, Dhule
Respondent ITO (HQ),Tech -I, Nashik,
Appeal Type Income Tax Appeal
Pronouncement Date 31-01-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted B
Tribunal Order Date 31-01-2011
Date Of Final Hearing 14-12-2010
Next Hearing Date 14-12-2010
Assessment Year misc
Appeal Filed On 29-05-2008
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. 743 /PN/200 8 ( ASSTT. YEAR : N.A. ) S HRI. VALLABH CHARITABLE TRUST C/O. D.P. LUNAWAT ADV NAHAR SHOPPING COMPLEX SAKRI ROAD DHULE - 424001 PAN : NOT AVAILABLE .. APPELLANT V. COMMISSIONER OF INCOME TAX - I NASHIK . RESPONDENT A PPELLANT BY : SHRI SUNIL PATHAK RESPONDENT BY : SHRI A.S. SINGH ORDER PER I.C. SUDHIR JM THE APPELLANT HAS QUESTIONED REJ ECTION OF REGISTRATION U/S. 12AA OF THE ACT FOR THE PERIOD PRIOR TO 1.4.2004 ON FOLLOWING GROUNDS : 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN LAW THE LEARNED COMMISSIONER OF INCOME TAX NASHIK IS NOT JUSTIFIED IN REFUSING TO GRANT REGIS TRATION FOR EARLIER PERIOD THAN 01 - 04 - 04 ON THE GROUND THAT THE TRUST HAS VIOLATED THE PROVISIONS OF SECTION 13(1)(B). THE TRUST HAS NOT VIOLATED THE PROVISIONS OF SECTION 13(1)(B). THE TRUST MAY BE GRANTED REGISTRATION FROM THE INCEPTION OF THE TRUST . 2. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN LAW THE LEARNED COMMISSIONER OF INCOME TAX NASHIK IS NOT JUSTIFIED IN REFUSING TO GRANT REGISTRATION FOR EARLIER PERIOD THAN 01 - 04 - 04 WHEN THE TRUST IS NOT CREATED OR ESTABLISHED FOR THE BE NEFIT OF ANY PARTICULAR RELIGIOUS COMMUNITY OR CASTE AS PER CLAUSE 7 OF THE TRUST DEED. THE TRUST MAY BE GRANTED REGISTRATION AS ASKED FOR. 3. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN LAW THE LEARNED COMMISSIONER OF INCOME TAX NASHIK IS NOT JUSTIFIED IN REFUSING ITA NO 743 /PN/200 8 SHRI VALLABH CHARITABLE TRUST . ASSTT. YEAR - PAGE OF 5 2 TO GRANT REGISTRATION AS ASKED FOR WHEN THE TRUST HAD GRANTED BENEFITS TO A CROSS SECTION OF PUBLIC. THE REGISTRATION MAY BE GRANTED AS ASKED FOR. 4. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN LAW THE LEARNED COM MISSIONER OF INCOME TAX NASHIK IS NOT JUSTIFIED IN REFUSING TO GRANT REGISTRATION FOR EARLIER PERIOD THAN 01 - 04 - 04 WHEN THE TRUST IS APPLYING ITS INCOME ON THE OBJECTION OF THE TRUST. THE TRUST MAY BE GRANTED REGISTRATION THE INCEPTION OF THE TRUST. 5. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN LAW THE COMMISSIONER OF INCOME TAX HAS EXCEEDED THE JURISDICTION AND POWERS VESTED UNDER SECTION 12AA. THE ORDER MAY BE CANCELLED. 2. THE LD. A.R. SUBMITTED THAT ON EARLIER OCCASION THE LD CIT VIDE ITS OR D ER DT. 9.2.2005 HAS GRANTED REGISTRATION TO THE APPELLANT TRUST ONLY FROM 1.4.2004 AS AGAINST THE ASSESSEES PRAYER TO GRANT THE SAME W.E.F. 23.3.1993. THE AGGRIEVED APPELLANT MOVED BEFORE THE TRIBUNAL VIDE ITS APPEAL ITA NO. 938/PN/2004 RAI SING GROUND THAT THE LD CIT HAS NOT PASSED ANY SPEAKING AND REASONED ORDER AS TO WHY THE DELAY IN FILING THE REGISTRATION APPLICATION IN TIME SHOULD NOT BE CONDONED. THE TRIBUNAL VIDE ITS ORDER DT. 31 ST JULY 2007 HAD RESTORED THE MATTER BACK TO THE FILE OF LD CIT TO DECIDE THE ASSESSEES APPLICATION FOR CONDONATION OF DELAY IN MAKING APPLICATION FOR REGISTRATION AND CONSEQUENTLY TO DECIDE THE ASSESSEES PRAYER TO ALLOW THE SAME W.E.F. 23.3.1993 AFTER CONSIDERIN G ALL THE FACTS AND CIRCUMSTANCES OF THE CA SE. THE LD CIT HAS HOWEVER NOT GRANTED REGISTRATION FOR THE PERIOD PRIOR TO 1.4.2004 AND HAS FOLLOWED THE ORDER DT. 9.3.2005 OF HIS PREDECESSOR GRANTING REGISTRATION W.E.F. 1.4.2004. THE LD. A.R. SUBMITTED THAT THE MATTER WAS RESTORED TO THE FILE OF LD CIT BY THE TRIBUNAL FOR LIMITED PURPOSE ONLY I.E. FOR CONSIDERING AFRESH THE APPLICATION FOR CONDONATION OF DELAY IN MAKING THE APPLICATION FOR REGISTRATION SEEKING REGISTRATION W.E.F. 23.3.1993. HE SUBMITTED THAT EVEN ON MERITS THE LD CIT WHILE REFU SING REGISTRATION FOR EARLIER PERIOD PRIOR TO 1.4.2004 HAS ERRED IN ITA NO 743 /PN/200 8 SHRI VALLABH CHARITABLE TRUST . ASSTT. YEAR - PAGE OF 5 3 OBSERVING THAT THE TRUST HAD GRANTED BENEFITS TO PARTICULAR COMMUNITIES I.E. GUJARATHIS AND BRAHMIN IN VIOLATION OF SECTION 13(1)(B) DURING THE RELEVANT PERIOD. THE LD. A.R. REFERRED PAGE NO. 28 (BACK SIDE) I.E. RELEVANT PAGE OF THE TRUST DEED WHEREIN IT HAS BEEN MADE CLEAR THAT THE TRUST IS FOR CHARITABLE PURPOSE IRRESPECTIVE OF CAST CREED OR COMMUNITY SUCH AS MEDICAL RELIEF EDUCATION RELIEF OF THE POOR AND ADVANCING OF ANY OTHER OBJECT OF GENERAL PUBLIC UTILITY AND IN PARTICULAR MENTIONED THEREIN. HE SUBMITTED FURTHER THAT ORIGINAL APPLICATION WAS FILED LATE BY 18 MONTHS ONLY WHICH WAS DUE TO COLLECTION OF INFORMATION OF 17 TRUSTEES AS THEY WERE RESIDING AT VARIOUS PLACES AND THEY AR E FROM VARIOUS PROFESSIONS AND BESIDES THEY WERE HAVING POOR TECHNICAL KNOWLEDGE OF THE INCOME TAX. THE LD. A.R. SUBMITTED FURTHER THAT THE TRUST IS GRANTING MEDICAL HELP TO PERSONS WHO APPROACH THE TRUST AND TRUST IS GRANTING THE MEDICAL HELP WITHOUT C ONSIDERING THE CAST O R THE COMMUNITY. THE TRUST IS NOT CREATED FOR BENEFIT OF ANY PARTICULAR RELIGIOUS COMMUNITY. 3. THE LD. D.R. ON THE OTHER HAND TRIED TO JUSTIFY THE ORDERS OF THE LOWER AUTHORITIES. 4. CONSIDERING THE ABOVE SUBMISSION AND HAVING G ONE THROUGH THE ORDER IMPUGNED AND THE ORDER DT. 31 ST JULY 2007 OF THE TRIBUNAL IN THE CASE OF ASSESSEE WE FIND THAT THE ISSUE RAISED BEFORE THE TRIBUNAL WAS THAT THE LD CIT HAS NOT PASSED ANY SPEAKING AND REASONED ORDER AS TO WHY THE DELAY IN FILING REGI STRATION OF APPLICATION IN TIME SHOULD NOT BE CONDONED. THE RELEVANT GROUND HAS BEEN MENTIONED IN PARA NO.2 OF THE ORDER. PARA NO. 4 OF THE ORDER OF THE TRIBUNAL IS THE FINDING WHICH IS BEING REPRODUCED HEREUNDER FOR READY REFERENCE : 4. WE HAVE GONE T HROUGH THE CITS ORDER GRANTING REGISTRATION TO THE ASSESSEE - TRUST FROM 1 - 4 - 2004 ONLY. THE CIT IN HIS ORDER HAS NOT STATED ANYTHING AS TO WHY THE ASSESSEES APPLICATION FOR CONDONATION OF DELAY IN FILING THE APPLICATION SHOULD NOT BE GRANTED. NO DISCUSSI ON HAS BEEN MADE BY THE CIT IN HIS ORDER. WE THEREFORE RESTORE THIS MATTER BACK TO THE FILE OF CIT TO DECIDE THE ASSESSEES APPLICATION FOR CONDONATION OF DELAY IN MAKING THE APPLICATION FOR REGISTRATION AND CONSEQUENTLY TO DECIDE THE ASSESSEES PRAYER T O ALLOW THE SAME WITH EFFECT FROM 23 - 3 - 1993 AFTER ITA NO 743 /PN/200 8 SHRI VALLABH CHARITABLE TRUST . ASSTT. YEAR - PAGE OF 5 4 CONSIDERING ALL THE FACTS AND CIRCUMSTANCES OF THE CASE AND AFTER CONSIDERING EXPLANATION THAT HAS BEEN GIVEN BY THE ASSESSEE BEFORE HIM. THE ASSESSEE IS HEREBY DIRECTED TO PRODUCE ALL THE RELEVANT PARTICUL ARS AND DOCUMENTS AND MAY FURNISH HIS CONTENTIONS AND SUBMISSIONS BEFORE THE CIT IN SUPPORT OF ITS CASE OF CONDONATION OF DELAY IN FILING THE APPLICATION FOR REGISTRATION WITH EFFECT FROM 23 - 3 - 1993. THE CIT SHALL DECIDE THE MATTER AS PER LAW. WE ORDER A CCORDINGLY. WE HOWEVER FIND THAT THE LD CIT HAS IN ITS ORDER IMPUGNED (DT. 01.05.2008) HAS NEITHER GIVEN REASON FOR NOT ACCEPTING THE EXPLANATION OF THE ASSESSEE FOR DELAY IN MAKING THE APPLICATION FOR REGISTRATION NOR HAS GIVEN REASON FOR ARRIVAL O F HIS CONCLUSION THAT THE TRUST HAD GRANTED BENEFITS TO PARTICULAR COMMUNITIES I.E. GUJARATHIES AND BRAHMIN IN VIOLATION OF SECTION 1 3 (1)(B) DURING THE RELEVANT PERIOD. IN OTHER WORDS WE ARE OF THE CONSIDERED VIEW THAT ORDER IMPUGNED IS NOT AN SPEAKING ORDER AS WAS IT DIRECTED BY THE TRIBUNAL VIDE ITS ORDER DT. 31 ST JULY 2007. WE. THUS FIND NO OPTION BUT TO RESTORE THE MATTER AGAIN TO THE FILE OF THE LD CIT TO PASS FRESH ORDER AS PER DIRECTIONS OF THE TRIBUNAL VIDE ORDER DT. 31 ST JULY 2007 AFTER AFF ORDING OPPORTUNITY OF BEING HEARD TO THE PARTIES . 5. THE APPEAL IS THUS ALLOWED FOR STATISTICAL PURPOSES. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 31ST JANUARY 2011 SD/ - SD/ - ( G.S.PANNU ) ACCOUNTANT MEMBER ( I.C. SUDHIR ) JUDICIAL MEMBER PUNE DATED THE 31ST JANUARY 20 1 1 US COPY OF THE ORDER IS FORWARDED TO : 1. THE A PPELLANT 2. THE RESPONDENT 3. THE CIT - NASHIK 4 . THE D.R. B BENCH PUNE 6. GUARD FILE BY ORDER ITA NO 743 /PN/200 8 SHRI VALLABH CHARITABLE TRUST . ASSTT. YEAR - PAGE OF 5 5 ASSISTANT REGIST RAR INCOME TAX APPELLATE TRIBUNAL PUNE