Divine Education Trust v. CIT(E)

Case Laws Analysis
REFERRED CIT v. Dawoodi Bohara Jamat 2014 TaxPub(DT) 1754 (SC)

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The Tax Publishers2023 TaxPub(DT) 2975 (Ahd-Trib) IN THE ITAT AHMEDABAD WASEEM AHMED, A.M. & T.R. SENTHIL KUMAR, J.M. Divine Education Trust v. CIT(E) ITA No. 434/Ahd/2020 27 April, 2023 Assessee Represented by: Akshat Vithlani, A.R. Revenue Represented by: Vijay Kumar Jaiswal, CIT-DR ORDER *T.R. Senthil kumar, J.M.:-* This appeal is filed by the assessee as against the Order dated 23-1-2020 passed by Learned Commissioner (Exemption), Ahmedabad (Learned Commissioner (Exemption)) denying registration under section 12AA(1)(B)(ii) of the Income Tax Act, 1961 (hereinafter referred to as the Act). 2. The registry has noted that there is a delay of 143 days in filing the above appeal by the assessee on 13-8-2020. This period falls under COVID-Pandemic situation, thus following Hon'ble Supreme Court judgment In Re : Cognizance for Extension of Limitation [Suo Motu Writ Petition (Civil) No(s).3/2020,dt. 23-3-2020], vide Hon'ble Supreme Court has extended time limit for filing appeals with effect from 15-3-2020. Thus, there is no delay in filing the above appeal and we take the appeal of the assessee for adjudication. 3. Brief facts of the case is that the assessee is a Public Charitable Trust registered under the Bombay Public Trust Act, 1950 having registration number from 28-6-2018, with the object to run educational institutions such as Pre-primary, Junior KG, Senior KG, Graduation and Master Degree, Old-age Coaching classes, Night coaching classes, Ashrum school and Army school. The Trust is having object which is covered as charitable as per section 2(15) of the Act. Thus the assessee Trust filed application for registration under section 12AA of the Act, in Form No. 10A along with details and documents on 18-7-2019. The Learned Commissioner (Exemption) is required to dispose of the above application on or before 31-1- 2020, thus the assessee received first notice on 4-12-2019 from Learned Commissioner (Exemption) requesting to submit various details on or before 24-12- 2019, otherwise the above application will be rejected. 4. On 23-12-2019 the assessee submitted various documents, except to produce three documents namely (i) undertaking that there will be no infringement to the 1st Proviso to section 2(15) of the Act; (ii) undertaking under section 11(5) of the Act and (iii) undertaking to the effect that the trust is complying all the requirements of law as are material for the purpose of its objects as enumerated in the trust deed. The assessee received second notice dated 30-12-2019 from Learned Commissioner (Exemption) fixing the case for hearing on 7-1-2020 and directed to file all the required documents. However the assessee sought for an adjournment on 6-1-2020 requesting one more week time to file the documents. Later the assessee uploaded all above documents in the ITB online portal on 20-1- 2020 and got hash value for the attached files. SUBSCRIBE FOR FULL CONTENT

The Tax Publishers2023 TaxPub(DT) 2975 (Ahd-Trib)

IN THE ITAT AHMEDABAD

WASEEM AHMED, A.M. & T.R. SENTHIL KUMAR, J.M.

Divine Education Trust v. CIT(E)

ITA No. 434/Ahd/2020

27 April, 2023

Assessee Represented by: Akshat Vithlani, A.R.

Revenue Represented by: Vijay Kumar Jaiswal, CIT-DR

ORDER

T.R. Senthil kumar, J.M.:-

This appeal is filed by the assessee as against the Order dated 23-1-2020 passed by Learned Commissioner (Exemption), Ahmedabad (Learned Commissioner (Exemption)) denying registration under section 12AA(1)(B)(ii) of the Income Tax Act, 1961 (hereinafter referred to as the Act).

2. The registry has noted that there is a delay of 143 days in filing the above appeal by the assessee on 13-8-2020. This period falls under COVID-Pandemic situation, thus following Hon'ble Supreme Court judgment In Re : Cognizance for Extension of Limitation [Suo Motu Writ Petition (Civil) No(s).3/2020,dt. 23-3-2020], vide Hon'ble Supreme Court has extended time limit for filing appeals with effect from 15-3-2020. Thus, there is no delay in filing the above appeal and we take the appeal of the assessee for adjudication.

3. Brief facts of the case is that the assessee is a Public Charitable Trust registered under the Bombay Public Trust Act, 1950 having registration number from 28-6-2018, with the object to run educational institutions such as Pre-primary, Junior KG, Senior KG, Graduation and Master Degree, Old-age Coaching classes, Night coaching classes, Ashrum school and Army school. The Trust is having object which is covered as charitable as per section 2(15) of the Act. Thus the assessee Trust filed application for registration under section 12AA of the Act, in Form No. 10A along with details and documents on 18-7-2019. The Learned Commissioner (Exemption) is required to dispose of the above application on or before 31-1- 2020, thus the assessee received first notice on 4-12-2019 from Learned Commissioner (Exemption) requesting to submit various details on or before 24-12- 2019, otherwise the above application will be rejected.

4. On 23-12-2019 the assessee submitted various documents, except to produce three documents namely (i) undertaking that there will be no infringement to the 1st Proviso to section 2(15) of the Act; (ii) undertaking under section 11(5) of the Act and (iii) undertaking to the effect that the trust is complying all the requirements of law as are material for the purpose of its objects as enumerated in the trust deed. The assessee received second notice dated 30-12-2019 from Learned Commissioner (Exemption) fixing the case for hearing on 7-1-2020 and directed to file all the required documents. However the assessee sought for an adjournment on 6-1-2020 requesting one more week time to file the documents. Later the assessee uploaded all above documents in the ITB online portal on 20-1- 2020 and got hash value for the attached files.