The New Education Institute, Nashik V. CIT-I, Nashik

ITA 1567/PUN/2013

• Counselvise Citation: 156724514 RSA 2013
• Duration Of Justice: 5 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-01-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 08-08-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: KISHORE PHADKE MR P L PATHADE
• Keywords: Opportunity of being heard; Retrospective amendment
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES A, PUNE BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER AND SHRI G.S. PANNU, ACCOUNTANT MEMBER ITA NO.1567/PN/2013 (ASSESSMENT YEAR : 2007-08) THE NEW EDUCATION INSTITUTE, C/O D.D. BYTCO HIGH SCHOOL, OLD BOMBAY AGRA ROAD, NASHIK 422 001. PAN : AAATT7196E . APPELLANT VS. COMMISSIONER OF INCOME TAX 1, NASHIK. . RESPONDENT APPELLANT BY : MR. KISHORE PHADKE RESPONDENT BY : MR. P. L. PATHADE DATE OF HEARING : 21-01-2014 DATE OF PRONOUNCEMENT : 21-01-2014 ORDER PER G. S. PANNU, AM THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST AN ORDER OF THE COMMISSIONER OF INCOME TAX - I, NASHIK (IN SHORT T HE COMMISSIONER) DATED 10.06.2013 GRANTING REGISTRATION TO THE ASSESSEE U/ S 12AA(1) OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT) W.E.F. ASSESSMEN T YEAR 2013-14. 2. THE GRIEVANCE OF THE ASSESSEE IS THAT THE REGIST RATION HAS NOT BEEN GRANTED WITH RETROSPECTIVE EFFECT IN SPITE OF ASSES SEE HAVING FURNISHED REASONS FOR DELAY IN FILING OF FORM NO.10A BEFORE THE COMMI SSIONER. IN THIS CONTEXT, WE FIND THAT THE COMMISSIONER HAS GRANTED REGISTRAT ION IN PURSUANCE TO AN APPLICATION MADE BY THE ASSESSEE IN FORM NO.10A ON 22.03.2013. NOTABLY, THE APPELLANT IS A TRUST WHICH HAS BEEN FORMED ON 2 6.03.1941 AND HAS BEEN REGISTERED UNDER THE BPT ACT ON 08.01.1983 AND IS A LSO REGISTERED UNDER THE SOCIETIES REGISTRATION, 1860. IN RESPONSE TO THE A PPLICATION FILED BY THE ASSESSEE U/S 12AA OF THE ACT ON 22.03.2013, THE COM MISSIONER ISSUED A COMMUNICATION DATED 07.05.2013 REQUIRING THE ASSESS EE TO FURNISH ITA NO.1567/PN/2013 INFORMATION, WHICH INTER-ALIA INCLUDED REASONS FOR DELAY IN FILING OF FORM NO.10A. AS PER THE COMMUNICATION OF THE ASSESSEE T O THE COMMISSIONER, A COPY OF WHICH IS PLACED IN THE PAPER BOOK, REASONS FOR DELAY WERE FURNISHED. IN THE ORDER PASSED BY THE COMMISSIONER GRANTING RE GISTRATION, NO REASON HAS BEEN ADVANCED AS TO WHY THE REGISTRATION IS BEING G RANTED FROM ASSESSMENT YEAR 2013-14 AND NOT FROM THE RETROSPECTIVE DATE AS CANVASSED BY THE ASSESSEE, BASED ON THE REASONS FOR THE DELAY. IN T HE ABSENCE OF ANY SPEAKING ORDER BY THE COMMISSIONER ON THIS ASPECT, WE DEEM IT FIT AND PROPER TO RESTORE THE MATTER BACK TO THE FILE OF THE COMMI SSIONER WHO SHALL DISPOSE-OFF THE ASSESSEES PLEA FOR GRANT OF REGISTRATION FROM THE RETROSPECTIVE DATE BY WAY OF A SPEAKING ORDER IN ACCORDANCE WITH LAW. THE AS SESSEE SHALL BE ALLOWED A REASONABLE OPPORTUNITY OF BEING HEARD BY THE COMMIS SIONER AND THEREAFTER HE SHALL PASS AN ORDER IN ACCORDANCE WITH LAW. 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ABOVE DECISION WAS ANNOUNCED IN THE OPEN COURT IN T HE PRESENCE OF BOTH THE PARTIES AT THE CONCLUSION OF THE HEARING O N 21 ST JANUARY, 2014. SD/- SD/- (SHAILENDRA KUMAR YADAV) (G . S. PANNU) JUDICIAL MEMBER ACCOUNT ANT MEMBER PUNE, DATED : 21 ST JANUARY, 2014 SUJEET COPY OF THE ORDER IS FORWARDED TO : - 1) THE ASSESSEE; 2) THE DEPARTMENT; 3) THE CIT-I, NASHIK; 4) THE DR, A BENCH, I.T.A.T., PUNE; 5) GUARD FILE. BY ORDER //TRUE COPY// SR. PRIVATE SECRETARY I.T.A.T., PUNE