Deen Daya Alpasankhya Samaj Shikshan Prasarak Mandal, Solapur V. Assistant Commissioner of Income-tax, Circle - 2, Solapur

ITA 113/PUN/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 2569 (ITAT-PUNE)
• Duration Of Justice: 4 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 18-06-2019
• Assessment Year: 2007-2008
• Appeal Filed On: 23-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M K VERMA
• Keywords: Set aside
• Section: 12; 11

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC, PUNE BEFORE SHRI R.S. SYAL , VICE PRESIDENT . / ITA NO. 113 /PUN/20 19 / ASSESSMENT YEAR : 2007 - 08 DEEN DAYA ALPASANKHYA SAMAJ SHIKSHAN PRASARAK MANDAL, 288, HUDCO NAGAR, M - 6, SOLAPUR. PAN : AAATD6002D ....... / APPELLANT / V/S. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 2, SOLAPUR. / RESPONDENT A SSESSEE BY : SHRI S.N. PURANIK REVENUE BY : SHRI M.K. VERMA / DATE OF HEARING : 18 .06.2019 / DATE OF PRONOUNCEMENT : 19 .06.2019 / ORDER PER R.S. SYAL, VP : THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE OR DER PASSED BY THE CIT(A), PUNE - 10 ON 8.10.2018 IN RE LATION TO THE ASSESSMENT YEAR 2007 - 08. 2. THE FIRST ISSUE RAISED IN THIS APPEAL IS AGAINST REFUSAL OF THE LD. CIT(A) TO GRANT REGISTRATION IN THE LIGHT OF PROVISO TO SECTION 12A(2 ) OF THE INCOME TAX ACT, 1961 ( HEREINAFTER ALSO CALLED THE ACT). 2 ITA NO. 113 /PUN/20 19 A.Y. 2007 - 08 3. BRIEFLY STATED, THE FACTS OF THE CASE ARE THAT THE ASSESSEE FILED RETURN CLAIMING EXEMPTION OF INCOME ON THE BASIS OF APPLICATION FOR REGISTRATION U/S.12A OF THE ACT. ON REJECTION OF SUCH APPLICATION, A NOTICE U/S.148 OF THE ACT WAS ISSUED TRE ATING THE ASSESSEE AS AOP. THE ASSESSMENT WAS COMPLETED AT TOTAL INCOME OF RS.10,74,543/ - . THE ASSESSEE REMAIN ED UNSUCCESSFUL BEFORE THE LD. CIT(A) AS WELL. 4 . I HAVE HEARD BOTH SIDES AND GONE THROUGH THE RELEVANT MATERIAL ON RECORD. THE MAIN GROUND OF THE ASSESSEE IS THAT THE REGISTRATION TO THE ASSESSEE GRANTED SUBSEQUENTLY SHOULD HAVE BEEN TAKEN INTO CONSIDERATION BY THE A UTHORITIES BELOW IN FINALIZING THE ASS ESSMENT OR DISPOSAL OF THE APPEAL . IN THIS REGARD, IT IS OBSERVED THAT THE ASSESSEE WAS INITIALLY DENIED REGISTRATION. PURSUANT TO THE ORDER PASSED BY THE TRIBUNAL, THE LD. CIT(E) GRANTED REGISTRATION VIDE HIS ORDER DATED 03.07.2012. THE A SSESSMENT ORDER IN THIS CASE WAS PASSED ON 09.12.2010 , AGAINST WHICH THE ASSESSEE PREFERRED APPEAL BEFORE THE LD. CIT(APPEALS). THE APPEAL CAME TO BE DISPOSE D OF B Y THE LD. CIT(APPEALS) VIDE THE IMPUGNED ORDER 08.10.2018. IT MEANS THAT AFTER PASSING OF THE ASSESSMENT ORD ER BUT DURING THE PENDENCY OF THE APPEAL BEFORE THE LD. CIT(A), THE ASSESSEE WAS GRANTED REGISTRATION VIDE ORDER DATED 03.07.2012. THE PUNE BENCH ES OF THE TRIBUNAL IN SHRI KRISHNABAI GHAT TRUST VS. ITO(EXEMPTIONS) ( ITA NO.44/PUN/2019 ) VIDE ITS ORDER DATED 03.05.2019 HAS HELD THAT IF REGISTRATION IS GRANTED DURING PENDENCY OF APPEAL BEFORE CIT(APPEALS) THEN THE BENEFIT OF SUCH REGISTRATION SHOULD BE GRANTED. S INCE PROVISO TO S ECTION 12A(2) IS BENEFICIAL PROVIS I O N, I HOLD THAT IT WILL HAVE A RETROSPECTIVE EF FECT. FOLLOWING THE PRECEDENT, I HOLD THAT THE ASSESSEE TRUST IS ENTITLED TO REGISTRATION. THUS, THE IMPUGNED ORDER IS SET ASIDE AND THE MATTER IS RESTORED TO THE FILE OF ASSESSING OFFICER FOR FRAMING A DE NOVO ASSESSMENT AS PER LAW AFTER 3 ITA NO. 113 /PUN/20 19 A.Y. 2007 - 08 PROVIDING A REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. NEEDLESS TO SAY, THE ASSESSEE IN SUCH ASSESSMENT PROCEEDINGS WOULD BE CONSIDERED TO HAVE BEEN GRANTED REGISTRATION AND THE PROV ISIONS OF SECTIONS 11 AND 12 WIL L APPLY PRO TANTO . 5. IN THE RESULT, APPEAL O F THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRO NOUNCED ON 19 TH DAY OF JUNE , 201 9 . SD/ - R . S . SYAL / VICE - PRESIDENT / PUNE; / DATED : 19 TH JUNE , 201 9 . SB / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(APPEALS), PUNE - 10. 3. THE CIT(APPEALS), PUNE - 10. 4. THE CIT (EXEMPTIONS), PUNE. 5 . , , - , / DR, ITAT, SMC BENCH, PUNE. 6. / GUARD FILE. // TRUE COPY// / BY ORDER, / BY ORDER, / PRIVATE SECRETARY , / ITAT, PUNE . 4 ITA NO. 113 /PUN/20 19 A.Y. 2007 - 08 * DATE 1 DRAFT DICTATED ON 18 .06 .201 9 SR. PS/PS 2 DRAFT PLACED BEFORE AUTHOR 18 .06.2019 SR. PS/PS 3 DRAFT PROPOSED AND PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER AM/JM 5 APPROVED DRAFT COMES TO THE SR. PS/PS SR. PS/PS 6 KEPT FOR PRONOUNCEMENT ON SR. PS/PS 7 DATE OF UPLOADING OF ORDER SR. PS/PS 8 FILE SENT TO BENCH CLERK SR. PS/PS 9 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 10 DATE ON WHICH FILE GOES TO THE A.R 11 DATE OF DISPATCH OF ORDER