M/s Haryana Labour Welfare Board, Panchkula v. ACIT, Panchkula

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES A CHANDIGARH BEFORE SHRI D.K.SRIVASTAVA ACCOUNTANT MEMBER AND MS SUSHMA CHOWLA JUDICIAL MEMBER M.A. NOS. 53 & 54/CHD/2010 (IN ITA NOS. 913 & 914/CHD/2009) ASSESSMENT YEARS : 2003-04 & 2004-05 HARYANA LABOUR WELFARE BOARD VS. THE ACIT PANCHKULA PANCHKULA PAN NO. AAAAJ0692A (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI HARISH NAYYAR RESPONDENT BY: SMT.JAISHREE SHARMA ORDER PER SUSHMA CHOWLA JM THE PRESENT MISC. APPLICATIONS ARE MOVED BY THE A SSESSEE AGAINST THE ORDER OF THE TRIBUNAL DATED 29.1.2010 IN ITA NO S. 913 & 914/CHD/2009 RELATING TO ASSESSMENT YEARS 2003-04 & 2004-05. 2. THE APPLICANT IS AGGRIEVED BY THE OBSERVATIONS O F THE TRIBUNAL IN PARA 26 OF THE ORDER WHICH READS AS UNDER:- 26. THE ASSESSEE BEFORE US THOUGH TIME AND AGA IN HAD RAISED THE PLEA TO HAVE FILED THE FORM NO. 10 BUT H AS FAILED TO FILE ON RECORD ANY EVIDENCE IN RESPECT THEREOF. NO SUCH EVIDENCE OF HAVING FILED THE FORM NO. 10 WITHIN THE STIPULATED PERIOD WAS FURNISHED BEFORE THE ASSESSING OFFICER THE CIT(A) OR EVEN BEFORE US. WE UPHOLD THE ORDER OF CIT(A) THAT IN THIS REG ARD. 27. WE FIND NO MERIT IN THE PLEA OF THE ASSESSEE THAT THE ASSESSING OFFICER HAD FAILED TO POINT OUT ANY DEFI CIENCY IN FILING THE FORM NO. 10 DURING THE COURSE OF ASSESSMENT PRO CEEDINGS. FURTHER EVEN AFTER THE ASSESSMENT ORDER BEING FRA MED IN THE CASE 2 OF THE ASSESSEE AND THE DEFAULT IN FILING FORM NO. 10 BEING IN THE KNOWLEDGE OF THE ASSESSEE NO STEPS WERE TAKEN BY T HE ASSESSEE. IN THE TOTALITY OF FACTS AND CIRCUMSTANCES OF THE CASE WHERE THE ASSESSEE HAS FAILED TO DISCHARGE THE ONUS CAST UPON IT TO FURNISH THE REQUISITE PARTICULARS IN RESPECT OF THE SETTING APA RT OF THE INCOME FOR UTILIZATION IN FUTURE FOR CHARITABLE PURPOSES NO BENEFIT CAN BE ALLOWED TO THE ASSESSEE IN RESPECT THERETO. EVEN TH E AUDITOR IN ITS AUDIT REPORT FURNISHED IN FORM NO. 10 CB AND THE AN NEXURE ATTACHED THERETO HAD REMARKED THAT NO SUCH OPTION U /S 11 (2) WAS EXERCISED BY THE ASSESSEE. IN THE TOTALITY OF FACT S AND CIRCUMSTANCES OF THE CASE THE ASSESSEE IS NOT ENTI TLED TO THE BENEFIT OF SUCH SETTING APART OF THE ACCUMULATION FOR UTILI ZING THE SAME FOR CHARITABLE PURPOSES IN FUTURE. WE ARE IN CONFORMIT Y WITH THE ORDER OF THE CIT(A) IN THIS REGARD. 3. THE APPLICANT VIDE PARA 4 POINTED OUT THAT DURIN G THE COURSE OF HEARING IT WAS BROUGHT TO THE NOTICE OF THE BENCH T HAT FORM NO.10 WAS FILED DURING THE COURSE OF APPELLATE PROCEEDINGS BE FORE THE CIT(A) AND THE SAID FACT HAD NOT BEEN TAKEN INTO CONSIDERATION WHI LE DECIDING THE ISSUE. THE APPLICANT IS AGGRIEVED BY THE ORDER OF THE TRIB UNAL IN VIEW OF THE REJECTION OF ITS CLAIM IN THE ABSENCE OF FORM NO. 1 0 BEING FILED IN THE CASE. 4. THE LD. AR FOR THE ASSESSEE STRESSED THAT THE SA ID FORM NO.10 WAS ALSO FILED BEFORE THE ASSESSING OFFICER. HOWEVER DESPITE RAISING THE PLEA BEFORE THE BENCH THE LD. AR FOR THE ASSESSEE FAILE D TO BRING ON RECORD ANY EVIDENCE OF FURNISHING THE FORM NO.10 EITHER BE FORE THE ASSESSING OFFICER OR BEFORE THE CIT(A) AS ALLEGED IN THE MISC . APPLICATION. THE LD. DR PLACED RELIANCE ON THE OBSERVATIONS OF THE TRIBU NAL IN PARA 26 OF THE ORDER DATED 29.1.2010. 5. IN THE ABOVEMENTIONED FACTS AND CIRCUMSTANCES OF THE CASE WHERE THE ASSESSEE HAS FAILED TO BRING ON RECORD ANY EVID ENCE TO PROVE ITS CLAIM OF FILING THE FORM NO.10 EITHER BEFORE THE ASSESSIN G OFFICER OR CIT(A) WE FIND NO MERIT IN THE PRESENT MISC. APPLICATION M OVED BY THE ASSESSEE. 3 UPHOLDING THE ORDER OF THE TRIBUNAL UNDER WHICH THE ISSUE HAS BEEN DECIDED VIDE PARA 26 OF THE ORDER THE PRESENT MISC . APPLICATIONS MOVED BY THE ASSESSEE IN BOTH THE YEARS ARE DISMISSED AS NOT MAINTAINABLE. 6. IN THE RESULT MISC. APPLICATIONS OF THE ASSESSEE RELATING TO ASSESSMENT YEARS 2003-04 AND 2004-05 ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 11 TH DAY OF FEBRUARY 2011. SD/- SD/- (D.K.SRIVASTAVA) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 11 TH FEBRUARY 2011 RKK COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR 4