Parivartan Samudayik Swasthya Ewam Vikash Pariyojna, Pakur V. ITO,Ward-1(2), Ranchi

ITA 141/RAN/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 5994 (ITAT-RANCHI)
• Duration Of Justice: 1 year(s) 5 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-09-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 26-03-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: INDERJEET SINGH
• Keywords: Benefit of exemption
• Section: 11; 143(3); 12AA; 143(1); 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI, E COURT, AT KOLKATA BEFORE SHRI J. SUDHAKAR REDDY, AM & SHRI S.S. GODAR A, JM ./ITA NO.141/RAN/2019 ( / ASSESSMENT YEAR:2015-16) PARIVARTAN SAMUDAYIK SWASTHYA EWAM VIKASH PARIYOJNA, HIRANPUR C/O, K. C. TAK & CO, CHARTERED ACCOUNTANTS 1, NEW ANANTPUR, RANCHI-834002 VS. CIT(EXEMPTION), PATNA ./ ./PAN/GIR NO.: AABAP 3076 D (APPELLANT) .. (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI INDERJEET SINGH, CIT-DR / DATE OF HEARING : 02/09/2020 /DATE OF PRONOUNCEMENT : 23/09/2020 / O R D E R PER SHRI S. S. GODARA, JM: THE ASSESSEES APPEAL FOR ASSESSMENT YEAR 2015 -16 ARISES AGAINST THE CIT(A)- DHANBADS ORDER DATED 25.01.2019, PASSED I N CASE NO. CIT(A), DHANBAD/10022/2017-18 INVOLVING PROCEEDINGS U/S 143(3) OF THE INCOME TAX ACT, 1961 ( IN SHORT THE ACT). HEARD BOTH THE PARTIES. CASE FILE PERUSED. I.T.A NO.141/RAN/2019 PARIVARTAN SAMUDAYIK SWASTHYA EWAM VIKASH PARIYOJNA A.Y.: 2015-16 PAGE | PAGE | PAGE | PAGE | 2 22 2 2. THE ASSESSEES PLEADINGS IN THE INSTANT CAS E SEEK TO REVERSE BOTH THE LOWER AUTHORITIES ACTION ASSESSING IT AS AN AOP IN SE CTION 143(1) PROCESSING DATED 25.03.2017 AS UPHELD IN THE CIT(A)S ORDER THEREBY DENYING IT THE BENEFIT OF EXEMPTION AVAILABLE U/S 11 OF THE ACT. CASE RECORDS INDICATE THAT THIS ASSESSEE HAD ALSO CLAIMED ITSELF TO HAVE BEEN CARRYING OUT CHARI TABLE ACTIVITIES ENTITLED FOR 12AA REGISTRATION. LEARNED CIT(EXEMPTION), PATNA S ORDER DATED 06.10.2016 DECLINED THE SAID REGISTRATION. THIS TRIBUNALS CO- ORDINATE BENCH DECISION IN THE ASSESSEES OWN CASE IN ITA NO. 127/PAT/2017 DATED 1 2.03.2018 RESTORE THE SAID ISSUE BACK TO THE CIT(EXEMPTION) FOR AFRESH ADJUD ICATION. 3. LEARNED CIT-DR FAILS TO DISPUTE THAT ALL THESE INTERVENING DEVELOPMENTS HAVE NOT BEEN CONSIDERED IN THE CIT(A)S ORDER UN DER CHALLENGE. WE THEREFORE RESTORE THE ASSESSEES INSTANT GRIEVANCE BACK TO TH E CIT(A) FOR HIS FRESH ADJUDICATION AS PER LAW IN LIGHT OF ALL THE ABOVE S TATED DEVELOPMENTS OF SECTION 12AA REGISTRATION WITHIN THREE EFFECTIVE OPPORTUN ITIES OF HEARING. 4. THIS ASSESSEES APPEAL IS ALLOWED FOR STATISTICA L PURPOSES IN ABOVE TERMS. ORDER PRONOUNCED IN THE COURT ON 23.09.2020 SD/- (J.SUDHAKAR REDDY) SD/- (S.S.GODARA) / ACCOUNTANT MEMBER / JUDICIAL MEMBER /KOLKATA; / DATE: 23/09/2020 SB, SR.PS I.T.A NO.141/RAN/2019 PARIVARTAN SAMUDAYIK SWASTHYA EWAM VIKASH PARIYOJNA A.Y.: 2015-16 PAGE | PAGE | PAGE | PAGE | 3 33 3 COPY OF THE ORDER FORWARDED TO: 1. PARIVARTAN SAMUDAYIK SWASTHYA EWAM VIKASH PARIYO JNA 2. CIT(E), PATNA 3. C.I.T(A)- 4. C.I.T.- RANCHI 5. CIT(DR), RANCHI BENCH, RANCHI . 6. GUARD FILE. TRUE COPY BY ORDER SENIOR PRIVATE SECRETARY ITAT, KOLKATA BENCHES