Nosegay Kinder Garten, SRIGANGANAGAR V. ITO, SRIGANGANAGAR

CO 5/JODH/2012

• Counselvise Citation: [2013] 122 COUNSELVISE.COM (IT) 8372 (ITAT-JODHPUR)
• Duration Of Justice: 8 month(s) 1 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 12-02-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 12-02-2013
• Assessment Year: 2004-2005
• Appeal Filed On: 11-06-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR DEEPAK SEHGAL
• Keywords: Opportunity of being heard
• Section: 12A

Judgement Text

IN THE INCOME TAX APPELALTE TRIBUNAL : JODHPUR BENC H : JODHPUR BEFORE SHRI HARI OM MARATHA, JUDICIAL MEMBER AND SHRI N.K. SAINI, ACCOUNTANT MEMBER. ITA NOS. 49 TO 53/JU/2012 (A.Y. 2003-04 TO 2006-07 & 2008-09) INCOME-TAX OFFICER VS. NOSEGAY KINDER GARDEN WARD 2 CHAK 7 E, CHHOTI SRIGANGANAGAR SRIGANGANAGAR PAN NO. AAAJN 0531 H CO NOS. 4 TO 8/JU/2012 ITA NOS. 49 TO 53/JU/2012 (A.YS. 2003-04 TO 2006-07 & 2008-09) NOSEGAY KINDER GARDEN VS. INCOME-TAX OFFICER CHAK 7 E, CHHOTI WARD 2 SRIGANGANAGAR SRIGANGANAGAR PAN NO. AAAJN 0531 H ASSESSEE BY : SHRI SURESH OJHA DEPARTMENT BY : DR. DEEPAK SEHGAL DATE OF HEARING : 12/02/2013 DATE OF PRONOUNCEMENT: 12/02/2013 PER BENCH : ALL THESE APPEALS ARE BEING DISPOSED OFF BY A COMM ON ORDER IN VIEW OF THE FACT THAT THE A.O. HAS COMPUTED THE INC OME OF THE ASSESSEE OF THE RESPECTIVE YEARS WHICH ARE UNDER RE FERENCE ON THE REASONING THAT THE ASSESSEE-TRUST/INSTITUTION IS NO T REGISTERED U/S 12A 2 OF THE INCOME-TAX ACT, 1961 [HEREINAFTER REFERRED T O AS 'THE ACT', FOR SHORT]. 2. NOW THE TRIBUNAL HAS ORDERED THE GRANT OF REGIST RATION IN FAVOUR OF NOSEGAY PUBLIC SCHOOL VIDE ORDER DATED 19.12.201 2 AND REGISTRATION HAS BEEN ALLOWED W.E.F. 9.11.1985. 3. BOTH THE PARTIES CONCURRED THAT ALL THESE MATTER S HAVE TO BE DECIDED IN THE LIGHT OF THIS FRESH PIECE OF EVIDENC E. NOW THE ISSUE OF REGISTRATION WILL AFFECT THE OUTCOME OF COMPUTATION OF INCOME IN ALL THESE CASES. ACCORDINGLY, IT HAS BEEN PRAYED THAT THESE MATTERS MAY BE RESTORED BACK TO THE FILE OF THE A.O. SO THAT HE MAY BE IN A POSITION TO DISPOSE THEM OFF IN THE CHANGED SCENARIO. 4. WE HAVE CONSIDERED THE SUBMISSIONS OF THE PARTIE S AND HAVE CAREFULLY PERUSED THE ENTIRE MATERIAL ON RECORD. W E ARE ALSO AWARE OF THE FACT THAT THE ASSESSEE-TRUST/INSTITUTION HAS BE EN GRANTED REGISTRATION U/S 12A OF THE ACT BY THIS BENCH W.E.F . 9.11.1985 VIDE ORDER DATED 19.12.2012. ACCORDINGLY, IT IS IN THE FITNESS OF THINGS AND IN THE INTEREST OF JUSTICE THAT ALL THESE MATERS MA Y BE RESTORED TO THE FILE OF THE A.O. WITH THE DIRECTION THAT HE SHALL D ECIDE THEM IN VIEW OF 3 THE FACT THAT NOSEGAY PUBLIC SCHOOL MANAGEMENT HAS BEEN GRANTED REGISTRATION U/S 12A OF THE ACT W.R.E.F 09.01.1985. ACCORDINGLY, WE SET ASIDE AND RESTORE ALL THESE MATTERS TO THE FILE OF THE A.O. WITH THE DIRECTION THAT HE SHALL DECIDE THEM AS ABOVE AFTER GIVING OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 5. IN THE RESULT, THE APPEALS OF THE REVENUE AS WEL L AS THE CROSS OBJECTIONS FILED BY THE ASSESSEE ARE ALLOWED FOR ST ATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 12TH FEBRUA RY, 2013. SD/- SD/- [N.K. SAINI] [HARI OM MARATHA] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 12 TH FEBRUARY, 2013 VL/- COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) BY ORDER 5. THE DR ASSISTANT REGISTRAR ITAT, JODHPUR