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TMI Blog2020 (8) TMI 14X X X X Extracts X X X X X X X X Extracts X X X X ..... ound is having real substance on merit. Taking into consideration the entire aspect of the matter we find there cannot be any doubt relating to the claim of the assessee either on the count of date of registration or the object of the Trust which specifically provides benefit to the children though of a particular community is certainly entitled to get the relief under section 12AA of the Act. Hence, we direct the Ld. CIT to grant the registration under section 12AA of the Act as sought for on the basis of the observation made hereinabove. Appeal filed by the assessee is allowed. - ITA No. 68/Rjt/2019 - - - Dated:- 30-7-2020 - Shri Waseem Ahmed, Accountant Member And Ms. Madhumita Roy, Judicial Member For the Assessee : Shri Darshak Thakkar, CA For the Revenue : Shri M. N. Maurya, CIT(DR) ORDER PER MADHUMITA ROY, JM: The instant appeal filed by the assessee is directed against the order dated 22.03.2019 passed by the Commissioner of Income Tax (Exemption), Ahmedabad under section 12AA(1)(b)(ii) of the Income Tax Act, 1961 (hereinafter referred as to the Act ) whereby and whereunder the approval sought for by the assessee under section 12AA of the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 24.11.2014 wherein the original date of registration of the Trust being on 03.03.1962 is appearing at the top of the left hand side of the said certificate. The said certificate further clarified that as per the Circular No. G.K./18/2014/B.P.T./1096/25/E of Gujarat Government Officer Order dated 11.06.2014 new registration certificate issued from Rajkot District to Morbi District. The second contention regarding the activities of the Trust is restricted to a particular community namely Modh Vanik has also controverted by the Ld. Counsel appearing for the assessee. He argued that even if the object is restricted to a mere class or a community the object of the Trust are for educational benefit and for providing assistance to Modh Vanik children which is supported by the notes on activities as appearing at Page 10 of the Paper Book before us which was duly submitted before the ITO(E), Ahmedabad by the assessee. Hence, the case is not covered under section 13(1)(b) of the Income Tax Act and, therefore, the assessee is highly eligible to credit that grant under section 12AA of the Act as the crux of the argument. 4. On the other hand, the Ld. DR relied upon the order passed by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Ld. CIT to grant the registration under section 12AA of the Act as sought for on the basis of the observation made hereinabove. 6. In the result, appeal filed by the assessee is allowed. 7. Before parting we would like to make certain observation relating to the issue cropped up under present scenario of Covid-19 pandemic as to whether when the hearing of the matter was concluded on 27.02.2020 the order can be pronounced today i.e. on 30.07.2020. The issue has already been discussed by the Co-ordinate Bench in the case of DCIT vs. JSW Ltd. (ITA Nos. 6264 6103/Mum/2018) pronounced on 14.05.2020 in the light of which it is well within the time limit permitted under Rule 34(5) of the Appellate Tribunal Rules, 1963 in view of the following observations made therein: 7. However, before we part with the matter, we must deal with one procedural issue as well. While hearing of these appeals was concluded on 8th January 2020, this order thereon is being pronounced today on the day of 14th May, 2020, much after the expiry of 90 days from the date of conclusion of hearing. We are also alive to the fact that rule 34(5) of the Income Tax Appellate Tribunal Rules 1963, which deals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ninety days, was necessitated by any extraordinary circumstances. 9. Let us in this light revert to the prevailing situation in the country. On 24th March, 2020, Hon ble Prime Minister of India took the bold step of imposing a nationwide lockdown, for 21 days, to prevent spread of Covid 19 epidemic, and this lockdown was extended from time to time. As a matter of fact, even before this formal nationwide lockdown, the functioning of the Income Tax Appellate Tribunal at Mumbai was severely restricted on account of lockdown by the Maharashtra Government, and on account of strict enforcement of health advisories with a view of checking spread of Covid 19. The epidemic situation in Mumbai being grave, there was not much of a relaxation in subsequent lockdowns also. In any case, there was unprecedented disruption of judicial wok all over the country. As a matter of fact, it has been such an unprecedented situation, causing disruption in the functioning of judicial machinery, that Hon ble Supreme Court of India, in an unprecedented order in the history of India and vide order dated 6.5.2020 read with order dated 23.3.2020, extended the limitation to exclude not only this lockdown ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. The interpretation so assigned by us is not only in consonance with the letter and spirit of rule 34(5) but is also a pragmatic approach at a time when a disaster, notified under the Disaster Management Act 2005, is causing unprecedented disruption in the functioning of our justice delivery system. Undoubtedly, in the case of Otters Club Vs DIT [(2017) 392 ITR 244 (Bom)], Hon ble Bombay High Court did not approve an order being passed by the Tribunal beyond a period of 90 days, but then in the present situation Hon ble Bombay High Court itself has, vide judgment dated 15th April 2020, held that directed while calculating the time for disposal of matters made time-bound by this Court, the period for which the order dated 26th March 2020 continues to operate shall be added and time shall stand extended accordingly . The extraordinary steps taken suo motu by Hon ble jurisdictional High Court and Hon ble Supreme Court also indicate that this period of lockdown cannot be treated as an ordinary period during which the normal time limits are to remain in force. In our considered view, even without the words ordinarily , in the light of the above analysis of the legal position, the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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