SHARDA EDUCATION SOCIETY , PATNA V. CIT, EXEMPTION, PATNA

ITA 08/PAT/2015

• Counselvise Citation: [2017] 126 COUNSELVISE.COM (IT) 7763 (ITAT-PATNA)
• Duration Of Justice: 2 year(s) 7 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-10-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 23-02-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ARCHANA SINHA SR S C
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH, PATNA BEFORE SHRI SAND E EP GOSAIN (JM) & SHRI M BALAGNESH ( AM) I T A NO. 08 / PAT /20 1 5 ASSESSMENT YEAR : SHARDA EDUCATIONAL SOCIETY , VS. CIT (EXEMPTION) PATNA. PATNA. APPELLANT) (RESPONDENT) PAN - A AGAS3127D DEPARTMENT BY : S MT . ARCHANA SINHA, SR. S. C. ASSESSEE BY : SHRI A. K. RASTOGI WITH SHRI RAKESH KUMAR. ADV . DATE OF HEARING: - 12 /1 0 /201 7 DATE OF PRONOUNCEMENT: - 13 / 1 0 /201 7 ORDER PER BENCH : THIS IS AN APPEAL BY THE REVENUE DIRECTED AGAINST THE ORDER OF THE CIT (A) - 1 DATED - 2 7.0 1 .201 5. 2. AT THE VERY OUTSET, LD. AR HAS SUBMITTED AN APPLICATION BEFORE US STATING THE APPEAL OF THE ASSESSE BE AR ING ITA NO. 242/PAT/ 13, C HALLEN GING THE EARLIER ORDER OF THE LD . CIT(A) REJECTING THE REGISTRATION U/S 12AA WAS HEARD ON 03/10/2017 AND THE ASSESSE IS NOT AWARE OF THE VERDICT OF THE HONBLE ITAT IN THE AFORESAID APPEAL. THE LD. AR FURTHER SUBMITTED THAT IN CASE THE I TA NO. - 08 / PAT /20 1 5 2 AFORESAID APPEAL IS DECIDED IN FAVOUR OF THE ASSESSE THEN THE PRESENT APPEAL CAN BE TREATED AS INFRUCTUOUS. 3. WE HAVE VERIFIED THE RECORDS AND W E FIND THAT THE APPEAL IN ITA NO.242/PAT/2013 WAS DECIDED IN FAVOUR OF THE ASSESSE VIDE ORDER DATED 06 TH O CTOBER, 2017 . T HEREFORE, CONSIDE RING THE SUBMISSIONS OF THE ASSESSE , T HE LD. AR , THE PRESENT APPEAL IS DISMISSED AS BEING INFRUCTUOUS. 4 . IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. O RDER IS PRONOUNCED IN THE OPEN COURT ON 13 TH OCTOBER , 201 7 . SD/ - SD/ - ( M BALAGANESH ) ( SA NDEEP GOSAIN ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATE OF ORDER: 13 TH OCTOBER , 201 7 . S . S INH A (PS) COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT . 2. THE RESPONDENT.: 3. THE CIT(A) - PATNA 4. CIT , PATNA 5. INCOME TAX APPELLATE TRIBUNAL,P ATNA 6. GUARD FILE. //TRUE COPY// BY ORDER PRIVATE SECRETARY