I.M.C. Of ITI,Omerga, Osmanabad V. CIT, Aurangabad

ITA 1306/PUN/2010

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 7440 (ITAT-PUNE)
• Duration Of Justice: 5 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-03-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 20-10-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K JHA
• Assessee Lawyers: MAHESH P MALPANI
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES, B PUNE BEFORE SHRI SHAILENDRA KUMAR YADAV, JM AND SHRI D. KARUNAKARA RAO, AM I.T.A. NO. 1306/PN/2010 : A.Y. 2011-12 IMC OF ITI, OMERGA NEAR BIRUDEV TEMPLE LATUR ROAD, OMERGA 413 605 DIST. OSMANABAD PAN AAAAI2756E : APPELLANT VS. C.I.T. AURANGABAD : RESPONDENT APPELLANT BY : SHRI MAHESH P. MALPANI RESPONDENT BY: SHRI S.K. JHA ORDER PER SHRI SHAILENDRA KUMAR YADAV, JM THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT, AURANGABAD DATED 30-8-2010 ON THE POINT OF REFUSAL OF REGISTRATION U/S 12AA(1)(B)(II) OF THE A CT. 2. THE ASSESSEE-TRUST IS CLAIMED TO HAVE ESTABLISHE D ON 17-12-2008 AS PER SOCIETIES REGISTRATION ACT, 1860. AS FORM NO. 10A WAS NOT ACCOMPANIED WITH THE DOCUMENTS AS MENTIONED UNDER RULE 17A OF THE INCOME-TAX RULES, 1 962, THE ASSESSEE WAS ASKED TO FURNISH CERTAIN DETAILS. THE ASSESSEE COULD NOT FURNISH THE DETAILES AS ASKED FOR BY THE CIT IN TIME. THE ASSESSEE SUBMITTED THAT IT SOUGHT FOR AN ADJOUR NMENT FOR FILING THE SAME. SINCE THE ASSESSEE COULD NOT FURN ISH THE DETAILS IN TIME AS REQUIRED BY THE CIT FOR VERIFICATION OR GENUINENESS OF ITA NO. 1429/PN/10 HARIBHAI N SALI A.Y. 2007-08 , 2 THE ACTIVITIES, THE CIT DECLINED REGISTRATION TO TH E TRUST U/S 12AA(1)(B)(II) OF THE ACT. WE FIND THAT THE ASSESSE E HAS BEEN DENIED REGISTRATION FOR WANT OF CERTAIN DETAILS AS ASKED FOR BY THE CIT IN TIME. THE TIME GRANTED BY THE CIT WAS N OT SUFFICIENT WHICH AMOUNTED TO ABSENCE OF DUE OPPORTUNITY OF HEA RING. THE ASSESSEE AT THIS STAGE SUBMITS THAT HE IS IN A POSI TION TO SUBMIT THE REQUISITE DOCUMENTS TO ESTABLISH ITS CLAIM FOR REGISTRATION U/S 12AA(1)(B)(II) OF THE ACT. IN THE INTEREST OF JUSTICE, WE SET ASIDE THE ORDER OF THE CIT AND RESTORE THE MATTER T O HIM WITH A DIRECTION TO DECIDE THE SAME AS PER FACT AND LAW AF TER PROVIDING DUE OPPORTUNITY OF HEARING. SINCE WE ARE RESTORING THE MATTER ON A PRELIMINARY ISSUE, WE ARE REFRAINED TO COMMENT ON THE MERITS OF THE ISSUE AT HAND. 3. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATIST ICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON 25 TH MARCH 2011. SD/- SD/- (D. KARUNAKARA RAO ) (SHAILENDRA KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER PUNE,DATED THE 25 TH MARCH 2011 ANKAM COPY FORWARDED TO: (1) ASSESSEE (2) DEPARTMENT (3) CIT- AURANGABAD (4) THE D.R. ITAT PUNE BENCH A , PUNE TRUE COPY BY ORDER, ASSISTANT REGISTRAR INCOME-TAX APPELLATE TRIBUNAL, PUNE BENCHES, PUNE ITA NO. 1429/PN/10 HARIBHAI N SALI A.Y. 2007-08 , 3