Income Tax Appellate Tribunal - Mumbai
Institute For Tehcnology & Management , ... vs Assessee on 21 November, 2007
IN THE INCOME TAX APPELLATE TRIBUNAL
MUMBAI BENCH 'I' MUMBAI
BEFORE SHRI PRAMOD KUMAR (AM) AND
SMT. ASHA VIJAYARAGHAVAN (JM)
ITA No. 918/Mum/2008
M/s. Institute for ITO, (HQ),
Technology & Management,
601, 6th floor, For D.I.T. (E),
Centre Point Building, Vs.
Chembur (East) Mumbai
Mumbai 400 071
PAN No.:- AABCI 4023 M
(Appellant) (Respondent)
Appellant by: Shri Sanjeev M.Shah
Respondent by: Shri Mohd. Usman
ORDER
PER SMT. ASHA VIJAYARAGHAVAN (JM) This appeal filed by the Assessee is directed against the order of DIT(E), Mumbai dated 21.11.2007.
2. The facts of the case are as follows:-
"The Trust has been constituted on 11.03.2005 by the Trust Deed/ Memorandum of Association. The appellant trust/ institution has filed an application in Form No.10A on 31.05.2007 for registration u/s.12A of the I.T. Act, 1961 i.e. beyond stipulated period alongwith copy of PAN card, name and addresses of the Directors, Directors Report, copy of Memorandum of Association."
3. Since nobody represented the appellant, the case was decided ex- parte by the DIT(E).
4. The DIT(E) held as follows: -
"A Notice dated 05.10.2007 was sent to the applicant requiring to file certain details/ documents like PAN, copy of bank accounts, NOC, certificate of registration issued by the Charity Commissioner, copy of accounts, activity proof, attendance by the Managing Trustees and production of original documents for verification etc. The applicant's case was fixed for hearing on 23.10.2007. The applicant was also intimated vide this letter that in case of non-compliance, the registration u/s.12A would be denied to the applicant. On 23.10.2007, Shri Gopal Krishnan, C.A. of the applicant attended and requested for adjournment. The case was adjourned on 15.11.2007. Till date neither has anybody attended nor has any submission been made. As this case gets time barred on 30.11.2007, no further opportunity can be granted to the applicant. I, therefore, decide the case as per the material available on record.
As per the provisions of section 12AA(1)(b), a trust is to be registered is the Commissioner is satisfied about the objects of the Trust and the genuineness of its activities. The applicant has not complied completely/ properly with the requirements necessary for registration u/s.12A of the Act. There is, thus, no material before me to satisfy myself about the genuineness of its activities, the condition precedent to grant registration in this case is not satisfied. In view of the above, I refuse to register the applicant trust."
5. Aggrieved by the order of the DIT(E), the assessee preferred an appeal before us.
6. The appeal is delayed by 12 days and an affidavit has been filed by the Managing Director. Shri P.V. Ramana pleaded for the condonation of delay. We have perused the same and we condon the delay of 12 days and appeal is admitted.
7. The Learned Counsel Shri Sanjeev M. Shah for the assessee filed an affidavit sworn by Shri T.K. Gopal Krishnan (Chartered Accountant), which reads as follows: -
"Affidavit of Shri T.K. Gopal Krishnan, Chartered Accountant, residing at C 44, Shrinagar Co-operative Housing Society, P.L. Lokhande Marg, Chembur, Mumbai 400 089.
I above named deponent, take oath and state as follows:
(1) That as a practicing Chartered Accountant I attend to tax matters of Institute of Technology & Management a Charitable Trust.
(2) That under the same groups another trust under the name Institute of Technology & Management, a sec 25 company registered under Companies Act, 1956. (3) That the tax matters of said sec 25 company are attended by another Chartered Accountant. (4) That notice for hearing for registering the trust u/s.12A was served under the name Institute of Technology & Management.
(5) That since normally I have been attending ITM trust matters the notice was passed on to me and as per the notice I have appeared before the Assessing Officer on 23.10.2007.
(6) At the time of hearing I have relized the notice was for Sec25 Company which is supposed to attend by other Chartered Accountant and hence I have taken adjournment for 15.11.2007.
(7) That immediately after the hearing I went out of station, in view of this I there was no communications to the Trustees about the adjournment and that the said notice was for Sec 25 company and not the Trust registered under BPT Act.
(8) That the Honorable Members may take a sympathetic view and condone the unfortunate lapse."
8. The Affidavit explains that due to in advertence, the appellant/ AR was unable to represent the case before the DIT(E). In these circumstances, it was prayed by the Ld. Counsel that he was denied the opportunity to produce the details which were called for by the DIT(E) and therefore another opportunity should be given to him to present his case. He also pointed out that subsequently 12AA Registration has been granted with effect from 01.04.2007.
9. The Learned DR considered that the matter may be send back to the files of the DIT(E) to unable the appellant/AR to appear before him with the details called for by the DIT(E).
10. Therefore, we deem it fit to remit the issue to the file of the DIT(E) and assessee may avail the opportunity to represent the case before him and submit the particulars for the grant of registration under 12AA of the Income-tax Act before the DIT(E).
11. In the result, the appeal filed by the assessee is allowed for statistical purpose.
Order pronounced on this 24th day of December, 2009 Sd/- Sd/-
PRAMOD KUMAR ASHA VIJAYARAGHAVAN
(Accountant Member) (Judicial Member)
Mumbai, Dated 24th December, 2009
Neelam
Copy to:
1. The Appellant
2. The Respondent
3. The CIT-concerned
4. The CIT(A)-concerned
5. The DR 'I ' Bench
True Copy
By Order
Asst. Registrar,
I.T.A.T, Mumbai