Sardar Ballabh Bhai Patel Educational Trust, Bareilly V. Commissioner of Income Tax (Exemption), Lucknow

ITA 135/LKW/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 1775 (ITAT-LUCKNOW)
• Duration Of Justice: 1 year(s) 6 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-08-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2016-2017
• Appeal Filed On: 23-02-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 80G; 12A; 12AA

Judgement Text

I.T.A. NO.135/LKW/2017 ASSESSMENT YEAR:2016-17 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B, LUCKNOW BEFORE SHRI T. S. KAPOOR, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER ITA NO.135/LKW/2017 ASSESSMENT YEAR:2016-17 SARDAR BALLABH BHAI PATEL EDUCATIONAL TRUST, MOH. RAJENDRA NAGAR, SIROULI CHAURAHA, MEERGANJ, DISTT. BAREILLY. PAN:AAQTS 6842 J VS. CIT (EXEMPTIONS), LUCKNOW. (APPELLANT) (RESPONDENT) O R D E R PER T. S. KAPOOR, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER OF CIT (EXEMPTIONS) DATED 08/08/2016 PASSED U/S 80G OF THE I.T. ACT. 2. AT THE OUTSET, LEARNED A. R. SUBMITTED THAT THE ASSESSEE WAS GRANTED REGISTRATION U/S 12AA OF THE ACT THEREFORE, THE REJ ECTION OF APPLICATION U/S 80G WAS NOT JUSTIFIED AS BOTH THE APPLICATIONS U/S 12AA AND 80G WERE FILED SIMULTANEOUSLY. LEARNED A. R. INVITED OUR ATTENTIO N TO THE COPY OF REGISTRATION GRANTED U/S 12AA PLACED AT PAGES 12 TO 14 OF THE PAPER BOOK AND SUBMITTED THAT THE ASSESSEE BE GRANTED EXEMPTIO N U/S 80G OF THE ACT. APPELLANT BY SHRI RAVINDRA AGARWAL, C.A. RESPONDENT BY SMT. PINKI MAHAWAR, D.R. DATE OF HEARING 21 / 08 /201 8 DATE OF PRONOUNCEMENT 31 / 08 /201 8 I.T.A. NO.135/LKW/2017 ASSESSMENT YEAR:2016-17 2 3. LEARNED D. R., ON THE OTHER HAND, SUPPORTED THE ORDER OF THE CIT (EXEMPTIONS). 4. WE HAVE HEARD THE RIVAL PARTIES AND HAVE GONE T HROUGH THE MATERIAL PLACED ON RECORD. WE FIND THAT LEARNED CIT (EXEMPT IONS) HAS REJECTED THE APPLICATION AS HE HELD THAT COPY OF REGISTRATION CE RTIFICATE WAS NOT ANNEXED WITH THE APPLICATION AND HE HAS FURTHER HELD THAT E VEN AS ON THE DATE OF ORDER THE ASSESSEE WAS NOT REGISTERED U/S 12AA OF T HE ACT. IN THIS RESPECT WE FIND THAT THE REGISTRATION WAS GRANTED VIDE ORDE R DATED 22/09/2016 AND THE ORDER FOR REJECTION OF APPLICATION U/S 80G WAS MADE ON 08/08/2016 THEREFORE, THE FINDINGS OF LEARNED CIT (EXEMPTIONS) TO THIS EXTENT THAT AT THE TIME OF PASSING ORDER U/S 80G THE ASSESSEE WAS NOT REGISTERED U/S 12A OF THE ACT ARE CORRECT. HOWEVER, THE FACT REMAINS THA T INDEED THE ASSESSEE HAS BEEN GRANTED REGISTRATION U/S 12AA AFTERWARDS, THER EFORE, WE DEEM IT APPROPRIATE TO REMIT THE ISSUE BACK TO LEARNED CIT (EXEMPTIONS) WHO SHOULD PASS A FRESH ORDER AFTER CONSIDERING THE REGISTRATI ON GRANTED U/S 12A AND AFTER AFFORDING REASONABLE OPPORTUNITY OF BEING HEA RD. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. (ORDER PRONOUNCED IN THE OPEN COURT ON 31/08 /2018) SD/. SD/. (PARTHA SARATHI CHAUDHURY) ( T. S. KAPOOR ) JUDICIAL MEMBER A CCOUNTANT MEMBER DATED:31/08/2018 *SINGH COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. CONCERNED CIT 4. THE CIT(A) 5. D.R., I.T.A.T., LUCKNOW