M/s Wainganga Bahuuddeshiya Vikas Sanstha, Nagpur V. Income tax Officer Ward-1(4), Nagpur

ITA 158/NAG/2012

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 3190 (ITAT-NAGPUR)
• Duration Of Justice: 6 year(s) 11 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2005-2006
• Appeal Filed On: 11-05-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S C THAKKAR; C J THAKKAR
• Assessee Lawyers: DR M BHUSARI
• Keywords: Retrospective amendment; Set aside
• Section: 12A; 11

Judgement Text

, - IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH , ( E - COURT), MUMBAI , BEFORE SHRI R.K.GUPTA , J M & SHRI RAJENDRA , A M ITA NO S . 126, 127, 157, 158 & 159 / N AG / 20 1 2 ( ASSESSMENT YEAR S : 2003 - 04, 2007 - 08 , 2004 - 05, 2005 - 0 6 & 2006 - 07 ) M/S WAINGANGA BAHUUDDESHIYA VIKAS SANSTHA, 10,CORPORATION COLONY, NORTH AMBAZARI, NAGPUR - 440 033 . VS. ITO, WARD - 1( 4), NAGPUR PAN/GIR NO. : A A AAW 0875 E ( APPELLANT ) .. ( RESPONDENT ) /REVENUE BY : M R. C.J.THAKKAR & MR. S.C.THAKKAR /ASSESSEE BY : DR. M.BHUSARI DATE OF HEARING : 30 TH JAN ., 201 3 DATE OF PRONOUNCEMENT : 6 TH FEB. ,201 3 O R D E R P ER SHRI R.K.G UPTA, JM : TH E SE FIVE APPEALS HAVE BEEN PREFERRED BY THE ASSESSEE BEFORE THE ITAT NAGPUR BENCH, NAGPUR, AG AINST THE ORDER OF LEANED CIT (A) - I , NAGPUR (MAHARASHTRA) RELATING TO THE ASSESSMENT YEAR S 2003 - 04, 2007 - 08, 2004 - 05, 2005 - 06 & 2006 - 07 , RESPECTIVELY , WHICH HAVE BEEN HEARD THROUGH E - COURT, MUMBAI . \ 2 . SINCE COMMON ISSUES ARE INVOLVED IN ALL THE CASES, THER EFORE, FOR THE SAKE OF CONVENIENCE , THESE CASES HAVE BEEN HEARD AND DISPOSED OF BY THIS CONSOLIDATED ORDER TOGETHER. ITA NO S . 126,127,157, 158&159 /NAG /20 1 2 2 3 . IN ALL THESE CASES ASSESSMENTS WERE COMPLETED AND SURPLUS FUNDS WERE ADDED TO THE INCOME OF THE ASSESSEE BY DENYING EXEMPTION UNDER SEC TION 10(23C)(IIIAB) OF THE ACT. 4 . THE ASSESSMENTS IN ALL THESE CASES WERE COMPLETED UNDER SECTION 143 R.W.S.147 OF THE ACT. THE REGISTRATION CERTIFICATE UNDER SECTION 12A WAS NOT GRANTED IN THESE CASE S , THEREFORE, THEY WERE REOPENED AND THE ASSESSMENTS WERE COMPLETED ACCORDINGLY DENYING THE DEDUCTION UNDER SECTION 10(23C)(IIIAB) OF THE ACT TREATING THEM ORDINARY ISSUE. 5 . LEARNED CIT(A) HAS CONFIRMED THE ACTION OF THE AO FOR ALL THE ASSESSMENT YEARS. NOW, ASSESSEE IS IN APPEALS HERE BEFORE THE TRIBUNAL . 6 . LEARNED COUNSEL OF THE ASSESSEE, WHO APPEARED BEFORE THE TRIBUNAL STATED THAT THE ASSESSEE IS A TRUST, WHICH WAS INITIALLY GRANTED REGISTRATION UNDER SECTION 12A W.E.F 1 - 4 - 2007 . SINCE THE ASSESSEE DID NOT HAVE REGISTRATION UNDER SECTION 12A (A) FOR E ARLIER YEAR AND, THEREFORE, THE AO DID NOT ALLOW EX EMPTION AVAILABLE UNDER SECTIONS 11 & 12 OF THE ACT. NOW, THE TRIBUNAL HAS GRANTED REGISTRATION TO THE ASSESSEE WITH RETROSPECTIVE EFFECT FROM ITS INCEPTION WHEN THE TRUST WAS FOUNDED BY MEMORANDUM OF ASSO CIATION DATED 27 - 5 - 1990. THEREFORE, THE ORDERS OF THE LOWER AUTHORITIES SHOULD BE SET ASIDE AND THE MATTER SHOULD BE RESTORED TO THE FILE OF THE AO TO PASS A FRESH ORDER TAKING INTO ITA NO S . 126,127,157, 158&159 /NAG /20 1 2 3 CONSIDERATION THE REGISTRATION GRANTED UNDER SECTION 12A(A) RETROSPECTIVEL Y. COPY OF THE ORDER OF THE TRIBUNAL WAS ALSO FILED. 7 . ON THE OTHER HAND, LEARNED DR FAIRLY STATED THAT THESE APPEALS CAN BE DISPOSED OF ON MERIT AFTER TAKING INTO CONSIDERATION THE DECISION OF THE TRIBUNAL, WHO GRANTED THE REGISTRATION UNDER SECTION 12 A(A) WITH RETROSPECTIVE EFFECT FROM THE INCEPTION OF THE TRUST. 8 . IN VIEW OF THE ABOVE FACTS OF THE CASE, WE SET ASIDE THE ORDERS OF THE AUTHORITIES BELOW AND RESTORE THE ISSUES INVOLVED IN ALL THESES CASES FOR ALL THE AFORESAID ASSESSMENT YEARS TO THE FILE OF THE AO TO PASS A FRESH ORDER TREATING THE TRUST AS REGISTERED UNDER SECTION 12 A(A) OF THE ACT AS THE TRIBUNAL HAS ALREADY DIRECTED TO ALLOW THE REGISTRATION RETROSPECTIVELY FROM THE INCEPTION OF THE TRUST VIDE ORDER DATED 9 - 11 - 2012, PASSED IN ITA N O. 160/NAG/2012. WE ORDER ACCORDINGLY. 9 . IN THE RESULT , ALL THE APPEAL S OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE E - COURT ON THIS 6 TH DAY OF FEB , 201 3 . - 201 3 SD/ - SD/ - ( ) ( RAJENDRA ) ( ) ( R.K.GUPTA ) / ACCOUNTANT MEMBER / JUDICIAL MEMBER MUMBAI ; DATED : 0 6 / 02 / 201 3 . /PKM , PS ITA NO S . 126,127,157, 158&159 /NAG /20 1 2 4 COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / THE CIT(A) , MUMBAI / NAGPUR . 4. / C IT 5. / DR, ITAT, MUMBAI / NAGPUR . 6. GUARD FILE. //TRUE COPY// / BY ORDER, ( DY./ASSTT. REGISTRAR) / ITAT, MUMBAI