Natural Organic Certification Association, Pune V. CIT-I, Pune

ITA 1512/PUN/2013

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 84836 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-08-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 29-07-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A K MODI
• Keywords: Charitable institution
• Section: 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI R.S. PADVEKAR, JUDICIAL MEMBER ITA NO.1512/PN/2013 (ASSESSMENT YEAR : 2013-14) NATURAL ORGANIC CERTIFICATION ASSOCIATION, FLAT NO.2, 1 ST FLOOR, KARAN PLAZA II, NEAR ROSARY SCHOOL, MUMBAI BANGALORE HIGHWAY, WARJE, PUNE 411 058. PAN : AAATN9163B . APPELLANT VS. CIT-I, PUNE. . RESPONDENT ASSESSEE BY : MR. C. H. NANIWADEKAR DEPARTMENT BY : MR. A. K. MODI DATE OF HEARING : 11-08-2014 DATE OF PRONOUNCEMENT : 11-08-2014 ORDER PER G. S. PANNU, AM THE CAPTIONED APPEAL BY THE ASSESSEE IS DIRECTED AG AINST AN ORDER OF THE COMMISSIONER OF INCOME TAX-I, PUNE (IN SHORT T HE COMMISSIONER) DATED 28.02.2013 PASSED U/S 12AA(1)(B)(I) OF THE INCOME T AX ACT, 1961 (IN SHORT THE ACT). 2. IN THIS APPEAL, THE GRIEVANCE OF THE ASSESSEE IS THAT THE COMMISSIONER ERRED IN GRANTING REGISTRATION TO THE ASSESSEE U/S 12A OF THE ACT W.E.F. ASSESSMENT YEAR 2013-14 BY ERRONEOUSLY REFERRING TO APPLICATION DATED 14.08.2012 WHEREAS THE ASSESSEE HAD ORIGINALLY FILE D APPLICATION ON 05.02.2007 SEEKING REGISTRATION U/S 12A OF THE ACT. 3. AT THE TIME OF HEARING, LEARNED COUNSEL FOR THE ASSESSEE REFERRED TO A COMMUNICATION ADDRESSED TO THE COMMISSIONER WHEREIN IT IS SOUGHT TO BE POINTED OUT THAT ORIGINALLY ASSESSEE HAD FURNISHED AN APPLICATION ON 05.02.2007 SEEKING REGISTRATION U/S 12A OF THE ACT. ON THE SAID BASIS, ITA NO.1512/PN/2013 A. Y. : 2013-14 ASSESSEE HAD REQUESTED THE COMMISSIONER THAT THE RE GISTRATION BE GRANTED FROM SUCH DATE. THE COMMISSIONER, HOWEVER, HAS CON SIDERED THE APPLICATION FILED BY THE ASSESSEE ON 14.08.2012 AND ACCORDINGLY GRANTED REGISTRATION TO THE ASSESSEE AS CHARITABLE INSTITUTION W.E.F. ASS ESSMENT YEAR 2013-14 AS PER SECTION 12A(2) OF THE ACT. THE LEARNED COUNSEL SUB MITTED THAT THE APPLICATION DATED 14.08.2012, A COPY OF WHICH IS PLACED ON RECO RD, ITSELF CARRIED AN AVERMENT THAT ORIGINALLY ASSESSEE HAD FILED APPLICA TION SEEKING REGISTRATION ON 05.02.2007 AND THE ASSESSEE HAD NOT RECEIVED ANY CO MMUNICATION FROM THE OFFICE OF THE COMMISSIONER IN THAT REGARD. THEREFO RE, IT WAS REQUESTED TO ISSUE THE REGISTRATION FROM THE ORIGINAL DATE OF APPLICAT ION I.E. 05.02.2007. 4. A PERUSAL OF THE IMPUGNED ORDER SHOWS THAT THE A FORESAID PLEA OF THE ASSESSEE HAS NOT BEEN ADDRESSED BY THE COMMISSIONER . THE LEARNED CIT-DR APPEARING FOR THE REVENUE HAS NOT CONTESTED THE AFO RESAID POSITION. THEREFORE, CONSIDERING THE ENTIRETY OF CIRCUMSTANCE S, WE DEEM IT FIT AND PROPER TO REMAND THE MATTER BACK TO THE FILE OF THE COMMIS SIONER, WHO SHALL CONSIDER AND PASS AN APPROPRIATE ORDER WITH RESPECT TO ASSES SEES PLEA FOR GRANT OF REGISTRATION WITH REFERENCE TO THE APPLICATION STAT ED TO HAVE BEEN FILED ON 05.02.2007 WITH THE COMMISSIONER. NEEDLESS TO MENT ION, THE COMMISSIONER SHALL ALLOW THE ASSESSEE A REASONABLE OPPORTUNITY O F BEING HEARD AND THEREAFTER HE SHALL PASS A SPEAKING ORDER IN ACCORD ANCE WITH LAW. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED, AS ABOVE. ABOVE DECISION WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES AT THE CONCLUSION OF THE HEARING O N 11 TH AUGUST, 2014. SD/- SD/- (R.S. PADVEKAR) (G.S. PANNU) JUDICIAL MEMBER ACCOUNTANT MEMBER PUNE, DATED: 11 TH AUGUST, 2014. SUJEET ITA NO.1512/PN/2013 A. Y. : 2013-14 COPY OF THE ORDER IS FORWARDED TO : - 1) THE ASSESSEE; 2) THE DEPARTMENT; 3) THE CIT-I, PUNE; 4) THE DR B BENCH, I.T.A.T., PUNE; 5) GUARD FILE. BY ORDER //TRUE COPY// SR. PRIVATE SECRETARY I.T.A.T., PUNE