9911796707
TMI Blog2013 (12) TMI 890X X X X Extracts X X X X X X X X Extracts X X X X ..... on the part of the assessee. The assessee has filed the condonation petitions. We noted that there is a delay of 692 days in ITA No. 197/CTK/2013 and delay of 753 days in ITA No. 198/CTK/2013. Application for the condonation of the delay has been filed and it is apparent that technically Shree Jagannath Temple is not an assessee. It is the Shree Jagannath Temple Office, which is made person in each of the cases. After going through the condonation application and hearing the ld. D.R., we are of the view that the assessee was prevented by sufficient cause to file appeals within the reasonable time. We, therefore, condone the delay in each of the appeals. In these appeals filed by Shree Jagannath Temple Managing Committee, we noted that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e President of India on October 15, 1955. From a perusal of the preamble of the Act of 1955, it is clear that the temple of Lord Jagannath of Puri, since its inception has been and still is an institution of unique national importance and attracts millions of Hindu devotees from all over the world. The temple stands as a symbol of Hindu religious traditions and an icon of faith, belief and worship for countless Hindu devotees all over the world. As such in order to properly organize its management and to formulate a scheme of running the affairs of the temple, the Act of 1955 was enacted. As per this Act, the Temple Management Committee is a Body Corporate under the said Act of 1955 and has perpetual succession and a common seal and can sue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not required to file any return under section 142(1) of the Income Tax Act and the directions given by the Revenue to that effect are unauthorized and of no legal effect". 6. Now coming to the provisions of section 206(1C), we noted that this section reads as under :- "(1C) - Every person, who grants a lease or a licence or enters into a contract or otherwise transfers any right or interest either in whole or in part in any parking lot or toll plaza or mine or quarry, to another person, other than a public sector company (hereafter in this section referred to as "licensee or lessee") for the use of such parking lot or toll plaza or mine or quarry for the purpose of business shall, at the time of debiting of the am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hree Jagannath Temple Office can not be a person. The 'person' has not been defined under section 206C, even though in the Explanation under section 206C various other terms has been defined such as 'buyer' and the 'seller'. The 'seller' has been defined for the purpose of section 206C(1) as the language of section 206C(1) states every person, being a seller itself, but the language of section 206C(1C) is different and it only makes liable to every person, who grants lease. Seller has been defined under clause (C) of the Explanation to mean the Central Government, State Government or any Local Authority, Corporation or Authority established by under Central, State or Provincial Act or any Company or Firm or Cooperative Society and also incl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... From the definition of the word 'person', it is apparent that an authority established by under Central, State or Provincial Act for managing affairs of the temple cannot be regarded to be a 'person'. Temple, in our opinion, is different from its Managing Committee, which has been appointed under Shree Jagannath Temple Act (1955). In this case, what we noted from the order the Assessing Officer even did not make the Jagannath Temple Managing Committee to be responsible for collecting tax. The Assessing Officer has made Shree Jagannath Temple Office to be responsible to collect tax. Shree Jagannath Temple Office, in our opinion, cannot be a person as we find under section 2(31) of the Income Tax Act. It cannot also be 'every person' as refer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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