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Judgment
Petitioner is essentially aggrieved of the fact that while passing order dated 25.06.2008 (Annexure P- 9), appropriate Authority i.e. Central Board of Direct Taxes, did not consider and pass any order on the petitioner''s ground for grant of exemption/according recognition w.e.f. 01.04.1998, the date on which the Himachal Pradesh Road Transport Corporation General Provident Fund Trust, came to be created vide Trust Deed (Annexure P-2).
We find the petitioner to have raised the ground and the appropriate Authority not to have considered this aspect of the matter, though recognition to the Trust stands accorded w.e.f. 31.10.2002.
Certain facts are not in dispute. Prior to the incorporation of the Trust in question, under the provisions of the Employees Provident Fund and MPF, Act 1952 (hereinafter referred to as the Act, 1952), recognition stood accorded by the appropriate Authorities to the predecessor of the present petitioner. Communication dated 19.10.1973 that of the Department of Income Tax, reads as under:-
"TELEGRAM CUM FAX
No.CPF/S/SS-69/SIC
Office of the
Commissioner of Income Tax
Patiala-II
Dated Patalia the 19-10-1973
To
The General Manager,
Mandi Kullu Road Transport Corporation,
Mandi.
Subject:- Recognition of Contributory Provident Fund- Mandi Kullu Road Transport Corporation, Mandi.
Dear Sir,
Please refer to your application dated 23-5-1968 for approval of gratuity fund of the corporation and correspondence resting with your D.O.No.4188 dated 11th October, 1973. As your provident fund was established under Employees Provident Fund Act, 1952, it is to be treated as a recognized provident fund in the very terms of sub section (38) of section 2 of Income Tax Act, 1961. Hence the recognition of the fund, as such is not necessary. The Income Tax Officer, A-Ward Shimla is being apprised of the position.
Yours faithfully,
Sd/-
Income Tax Officer(SD-1)
For Commissioner Income Tax
Patiala."
The efficacy of such recognition under the Act, 1952, was till the formation of the Trust which was as of 01.04.1998. It is not that at no point in time, recognition either under the provisions of the Act, 1952 or Income Tax Act, 1961 (hereinafter referred to as the Act, 1961) was accorded to the petitioner. At this point in time, it be also observed that the Mandi Kullu Road Transport Corporation and the Himachal Government Transport were amalgamated with the formation of a new body known as Himachal Road Transport Corporation w.e.f. 01.10.1974.
From the order dated 25.06.2008, so passed by the Central Board of Direct Taxes, we find that there is no discussion or finding on these aspects and all this despite petitioner having urged the same in the grounds of appeal.
As such, on this short ground alone, without adjudicating the petition on merits, more specifically, applicability of Rule(s) 77/78 of the Income Tax Rules, 1962, we dispose of the present petition with a direction to the Central Board of Direct Taxes to take a fresh decision pertaining to the period 01.04.1998 till 30.10.2002. Parties to appear before the Board on 17.10.2017. Decision be taken within a period of three months thereafter. Pending application(s), if any, also stand disposed of.