M/s Swami Vivekanand Educational & Social Welfare Society, Lucknow V. Commissioner of Income Tax-I, Lucknow

ITA 158/LKW/2012

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 62162 (ITAT-LUCKNOW)
• Duration Of Justice: 3 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-07-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 02-07-2012
• Assessment Year: misc
• Appeal Filed On: 02-04-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NIDHI SINGH VERMA
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B , LUCKNOW BEFORE SHRI S UNIL KUMAR YADAV , JUDICIAL MEMBER AND SHRI MEHAR SI NGH , ACCOUNTANT MEMBER ITA NO. 158/LKW/2012 M/S SWAMI VIVEKANAND EDUCATIONAL & S OCIAL WELFARE SOCIETY 521/282, BADA CH ANDGANJ, MAHANAGAR, LUCKNOW V. CIT - I LUCKNOW PAN: AAFAS4841M (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI. RAKESH GARG, ADVOCATE RESPONDENT BY: SMT. NIDHI SINGH VERMA, D.R. DATE OF HEARING: 02.07.2012 DATE OF PRONOUNCEMENT: 05.07.2012 O R D E R PER S U NIL KUMAR YADAV : THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME - TAX DENYING REGISTRATION UNDER SECTION 12AA OF THE INCOME - TAX ACT, 1961 (HEREINAFTER CALLED IN SHORT THE ACT). 2 . DURING THE COURSE OF HEARING, T HE LD. COUNSEL FOR THE ASSESSEE HAS INVITED OUR ATTENTION TO THE FACT THAT REGISTRATION UNDER SECTION 12AA(1)(B()(II) OF THE ACT WAS DENIED BY THE LD. COMMISSIONER OF INCOME - TAX MAINLY FOR THE REASON THAT NO EVIDENCE WAS FILED WITH REGARD TO THE REGISTRATI ON OF THE ASSESSEE - SOCIETY WITH THE REGISTRAR OF SOCIETIES BEYOND 22.11.2011, WHEREAS REGISTRATION OF THE ASSESSEE - SOCIETY WAS RENEWED VIDE ORDER DATED 30.12.2011 FOR A PERIOD OF FIVE YEARS W.E.F. 23.11.2011 AND THIS : - 2 - : FACT WAS NOT TAKEN INTO ACCOUNT BY THE LD. COMMISSIONER OF INCOME - TAX WHILE DENYING REGISTRATION UNDER SECTION 12AA OF THE ACT. IN SUPPORT OF HIS CONTENTION, THE LD. COUNSEL FOR THE ASSESSEE HAS PLACED A COPY OF REGISTRATION CERTIFICATE DATED 30.12.2011 ISSUED BY THE REGISTRAR OF SOCIETIES , UT TAR PRADESH. 3 . THE LD. D.R. HAS SIMPLY PLACED RELIANCE UPON THE ORDER OF THE LD. COMMISSIONER OF INCOME - TAX. 4 . HAVING GIVEN A THOUGHTFUL CONSIDERATION TO THE RIVAL SUBMISSIONS AND THE MATERIAL AVAILABLE ON RECORD , WE FIND THAT THE LD. COMMISSIONER OF INCOME - TA X SHOULD HAVE EXAMINED THE CLAIM OF THE ASSESSEE - SOCIETY FOR REGISTRATION UNDER SECTION 12AA OF THE ACT IN THE LIGHT OF REGISTRATION CERTIFICATE GRANTED BY THE REGISTRAR OF SOCIETIES, UTTAR PRADESH FOR FIVE YEARS W.E.F. 23.11.2011. THEREFORE, THIS ISSUE R EQUIRES A FRESH ADJUDICATION BY THE LD. COMMISSIONER OF INCOME - TAX IN THE LIGHT OF THE REGISTRATION CERTIFICATE ISSUED BY THE REGISTRAR OF SOCIETIES, UTTAR PRADESH ON 30.12.2011 I.E. BEFORE THE DATE OF THE ORDER OF THE LD. COMMISSIONER OF INCOME - TAX. ACCO RDINGLY, THE MATTER IS RESTORED TO THE LD. COMMISSIONER OF INCOME - TAX FOR RE - ADJUDICATION OF THE CLAIM OF REGISTRATION UNDER SECTION 12AA(1)(B)(II) OF THE ACT. 5 . IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 5.7.2012. S D/ - S D/ - [ MEHAR SINGH ] [ S UNIL KUMAR Y ADAV ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 5.7.2012 JJ: 0307 : - 3 - : COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR ASSISTANT REGISTRAR