Income Tax Appellate Tribunal - Allahabad
Hindi Sahitya Sammelan, Allahabad vs Income Tax Officer, Allahabad on 27 January, 2021
IN THE INCOME TAX APPELLATE TRIBUNAL
ALLAHABAD BENCH ALLAHABAD
[THROUGH VIRTUAL COURT]
BEFORE SHRI.VIJAY PAL RAO, JUDICIAL MEMBER AND
SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER
MA Nos. 04, 05, 07, 08 /Alld/2013
[Arising out of ITA Nos.09 & 49, 148 & 230, 77 & 121, 149 & 231
/ALLD/2009]
Assessment Year: 2000-01, 2001-02, 2005-06, 2006-07
Hindi Sahitya Sammellan vs. ACIT,
12, Sammelan Marg, Range-II,
Allahabad Allahabad
TAN/PAN:AAATH 6057L
(Appellant) (Respondent)
MA No.06 /Alld/2013
[Arising out of ITA No. 269/ALLD/2008]
Assessment Year: 2004-05
Hindi Sahitya Sammellan vs. ACIT,
12, Sammelan Marg, Range-II,
Allahabad Allahabad
TAN/PAN:AAATH 6057L
(Appellant) (Respondent)
Appellant by: None
Respondent by: Ms. Namita S. Pandey, CIT (DR)
Date of hearing: 22.01.2021
Date of pronouncement: 27.01.2021
MA No.4 to 8/ALLD/2013
ORDER
PER SHRI VIJAY PAL RAO, JUDICIAL MEMBER:
By way of these miscellaneous applications, the assessee is seeking rectification/clarification of the order of the Tribunal dated 23.02.2010. None has appeared on behalf of the applicant assessee despite repeated adjournments granted by this Tribunal. Further, these MAs are pending for more than seven years and therefore, no further adjournment of hearing is warranted. Accordingly, these MAs are taken up for exparte hearing and adjudication.
2. We have heard ld. DR and carefully perused the contents of the miscellaneous applications as well as impugned order of the Tribunal. In the Miscellaneous applications, the assessee has pointed out the sole mistake in the impugned order in Para 2 of the MA as under:
"2. That in the present appeal the only error in the order dated 23.12.2010 passed by the Hon'ble court in the ITAT no. 49/Alld/2009 in departmental appeal is that the Hon'ble Court failed to give direction to compute the income of the appellant in the light of Form 10B (part of audit report) by considering provision of Section 11 to 13 of the Income Tax Act. Since no direction was given to consider Form 10B furnished by the appellant for computing the income and only benefit of Section 11 was" allowed. Hence the lower authorities declined to consider Form 10B which requires consideration in the light of provision of Section 11 to 13 of the act. The aforesaid mistake is apparent from the order."
3. The grievance of the applicant assessee is that the Tribunal has not given a specific direction to the Assessing Officer to allow the exemption u/s. 11 and 12 after considering the Form 10B filed by the assessee. For the sake of ready 2 MA No.4 to 8/ALLD/2013 reference, we reproduce the concluding part of the finding of the Tribunal in Para 8.2 as under:
"8.2 We observe that the Tribunal while deciding the appeal of the department for A.Y. 2004-05 has confirmed the order of learned CIT(A) that the assessee is entitled to exemption u/s 11 of the Act, once the registration is granted u/s 12A of the Act (supra). However, the assessee is entitled to claim/exemption u/s 11 read with section 12 of the Act only when the assessee meet the requirements of the provisions of Sections 11 to 13 of the Act. In view of the above, the issue raised by the department in its appeal is covered against the department by the earlier order of the Tribunal dated 25th November, 2008 (supra). Since the learned AR submitted that the authorities below have not considered the requisite details in respect of the expenses and the learned AR has assured that the assessee will furnish the requisite details of the expenses claimed and also considering that learned DR has no objection to restore the matter to the Assessing Officer, we, in the interest of justice set aside the orders of authorities below and restore the matter in respect of the disallowances before the Assessing Officer with a direction that he will pass the fresh order after considering the details as may be filed by the assessee and after giving due opportunity of hearing. We may state that if the assessee fails to cooperate; the Assessing Officer and/or fails to furnish the requisite details as may be required by the Assessing Officer, the Assessing Officer will be at liberty to complete the assessment as per provisions of law on the basis of the material available before him."
4. The Tribunal has followed the earlier order of this Tribunal for the AY 2004-05 and decided the issue of entitlement of exemption u/s. 11 and 12 of the Act in favour of the assessee and remitted the matter to the record of the Assessing Officer with the direction for fresh order after considering the details to be filed by the assessee. Therefore, the question of giving specific direction of considering Form 10B does not arise as it is implied in the directions given by 3 MA No.4 to 8/ALLD/2013 the Tribunal. Even otherwise, Form 10B is mandatory requirement for claiming the exemption u/s. 11 and 12 of the Act subject to satisfaction of the conditions as provided u/s. 11 to 13 of the Act. Hence, the Assessing Officer is otherwise require to verify the fact as to whether the assessee had complied with all the conditions for claiming the exemption u/s. 11 and 12 of the Act including Form 10B. In view of the above discussion, these MAs of the assessee disposed of in the above terms.
5. In the result, all the Miscellaneous Applications filed by the assessee are disposed of.
(Order pronounced on 27/01/2021 at Allahabad in the open Court through Video Conferencing) Sd/- Sd/-
[RAMIT KOCHAR] [VIJAY PAL RAO]
ACCOUNTANT MEMBER JUDICIAL MEMBER
Dated: 27/01/2021
Aks/-
Copy forwarded to:
1. Appellant -
2. Respondent -
3. CIT(A) -
4. CIT
5. DR -
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