TaxTMI 
TaxTMI 
1991 (1) TMI 205
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....order. The contentions raised and the facts are almost similar. 2. The assessee is a charitable and religious trust which was created sometime in 1846 by Maharaja Gulab Singh, the then Maharaja of Jammu and Kashmir State for the maintenance of several temples named therein, which included the temple of Mata Vaishneo Devi. Large tracks of forest lands were dedicated to this trust, which consisted of Chair and Pine wood trees. The return of income for the asst. yr. 1976-77 was due on31st July, 1976. The return for the year 1979-80 was due on31st July, 1979and the return for the asst. yr. 1980-81 was due on31st July, 1980. But these returns were filed on 20 the Jan., 1977,7th Aug., 1980and14th Nov., 1980respectively. For the delay in the su....
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....On the legal point, he held that there was provision already made in s. 271(1)(a) for the impositions of penalty even in respect of charitable and religious trust should there be delay in filing of the returns without reasonable cause. On merits, he held that this point was raised for the first time before him and this was not taken up before the ITO. There was a decision of the Tribunal, Amritsar Bench in the case of ITO vs. OTG Sales ITA Nos. 399 and 400/Asr/1984 where the Bench held that if a reasonable cause was not furnished before the ITO, no reasonable cause could be pleaded for the first time before the Tribunal. Following that decision he held that he would not consider this explanation as a reasonable cause. Thus, he rejected the ....
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....n in time. They were all engaged to perform rituals to the deities and in that process, they did not pay much attentions to this aspect of the matter. It became a problem to compile the accounts and audit. To collect information of income and expenditure from about 200 temples in the State ofJammu and Kashmirdid consume time and that aspect should have been borne in mind by Revenue authorities before rejecting the explanation. He also submitted that the trust being a public trust intended to benefit the public at large by rendering such services as to promote faith intended to benefit the public at large by rendering such services as to promote faith and devotion and good behaviour, no personal benefit or gain to any individuals is involved....
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....rejecting to look into it on the sole ground that the assessee did not produce this evidence before the ITO or such a plea was taken for the first time before him. He failed to see that before an appellate authority it was open to an assessee to raise the plea of reasonable cause and it was duty to look into the cause, consider the explanation, examine it and if satisfied delete the penalties. Otherwise the provision made for filing of appeals against levy of penalties would become absolutely redundant and purposeless. Now coming to the audited balance sheets, in respect of the asst. yrs. 1976-77, 1979-80 and 1980-81, they were available only on17th Jan., 1977,21st Dec., 1979and30th Oct., 1980respectively. As rightly urged on behalf of the ....