Bankura Unnayani Institute f Engineering, Kolkata V. CIT.durgapur, Durgapur

ITA 1612/KOL/2012

• Counselvise Citation: 161223514 RSA 2012
• Duration Of Justice: 1 year(s) 11 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-10-2014
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 06-11-2012
• Court: TRIBUNAL
• Department Lawyers: DILIP KR RAKSHIT JCITLD
• Assessee Lawyers: S M SURANA LD AR
• Section: 12; 12A; 12AA

Judgement Text

ITA NO. 1612/K/12-A-AM BANKURA UNNAYANI INSTT. OF E NGG. 1 , A IN THE INCOME TAX APPELLATE TRIBUNAL, A BENCH: KO LKATA ( ) , , BEFORE HONBLE SRI MAHAVIR SI NGH, JM & HONBLE SRI SHAMIM YAHYA, AM I.T.A NO. 1612/KOL/2012 / ASSESSMENT YEAR :2012-2013 BANKURA UNNAYANI INSTITUTE OF VS. COMMISSI ONER OF INCOME-TAX ENGINEERING PAN: AAAAB6545N DURGAPUR ( $ /APPELLANT ) ( %&$ / RESPONDENT ) $ / FOR THE APPELLANT : / SHRI S.M SURANA, ADVOCATE, LD.AR %&$ / FOR THE RESPONDENT: / SHRI DILIP KR. RAKSHIT, .JCIT/LD. SR.DR + , /DATE OF HEARING: 20-10-2014 + , /DATE OF PRONOUNCEMENT: 20-10-2014 / ORDER , SHRI SHAMIM YAHYA, AM THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINS T THE ORDER OF THE LD. CIT DATED 30- 08-2012 PASSED U/S. 12AA/254 OF THE I.T ACT 1961. 2. THE ISSUE RAISED BY THE ASSESSEE IS THAT THE LD . CIT HAS ERRED IN REFUSING TO GRANT OF REGISTRATION OF THE ASSESSEE U/S. 12AA OF THE I.T A CT 1961. 3. THE LD. COUNSEL OF THE ASSESSEE SUBMITTED THAT T HIS IS THE THIRD ROUND BEFORE THIS TRIBUNAL. THE TRIBUNAL IN ITA NO. 472/K/2011 DATED 12-1-2012 HAD NOTED THAT THE LD. CIT HAD REJECTED THE ASSESSEES APPLICATION FOR GRANT OF REGISTRATION ON THE GROUND THAT PAN AAAAB 6545N HAS BEEN OBTAINED IN THE NAME OF BANKUR A UUNAYANI INSTITUTE OF ENGINEERING (BUIE) STATING INCORPORATED AS ON 19-09-2008, WHERE AS THE CLAIM OF ASSESSEE AND AS PER INSTRUMENT, THE SOCIETY WAS NAMED AS BANKURA UNNAY ANI, WHICH WAS FORMED ON 24-09-1997. THE LD. CIT HELD THAT THERE WAS NO VALID DOCUMENT REGARDING INCORPORATION AS WELL AS MEMORANDUM STATING THE OBJECTS OF THE INSTITUTION NAMELY BANKURA UNNYANI INSTITUTE OF ENGINEERING. THEREFORE, THE APPLICATION FOR REGIST RATION U/S. 12A WAS REFUSED. THE TRIBUNAL DID ITA NO. 1612/K/12-A-AM BANKURA UNNAYANI INSTT. OF E NGG. 2 NOT FIND ANY MERITS IN THE GROUNDS OF REJECTION BY THE LD.CIT. CONCLUSIVE PORTION OF THE TRIBUNALS ORDER DATED 12-01-2012 IS AS UNDER:- THE LD. COUNSEL FOR THE ASSESSEE BEFORE US PRODUCE D COMPLETE PAPER BOOK CONSISTING OF PAGES 1 TO 91 WHEREBY HE HAS FI LED DOCUMENTARY EVIDENCE AND FROM THIS DOCUMENTARY EVIDENCES IT IS CLEAR TH AT THE SOCIETY REGISTERED IS BANKURA UNNAYANI, WHICH IS RUNNING THIS INSTITUTE BANKURA UNNAYANI INSTITUTE OF ENGINEERING. THE INCORPORATION OF TH IS SOCIETY W.E.F 24.09.1997 AND NO DOUBT THE PAN CARD IS OBTAINED FROM THE DATE OF START OF ENGINEERING COLLEGE NAMED BANKURA UNNAYANI INSTITUTE OF ENGINEERING 19 .09.1998. WE FIND THAT THE BASIC FINDING OF CIT REFUSING REGISTRATION U/S. 12 AA OF THE ACT IS WRONG AS IS EVIDENT FROM THE RECORDS. IT MAY BE DUE TO MISTAKE ON THE PART OF CIT OR ON THE PART OF ASSESSEE. HOWEVER, WE FIND THAT THIS WILL NOT MAKE DIFFERENCE. IT IS A FACT THAT THE ASSESSEE SOCIETY IS REGISTERED UNDER THE N AME OF BANKURA UNNAYANI UNDER WEST BENGAL SOCIETIES REGISTRATION ACT, 1961 AS ON 24.09.1997 AND IT IS RUNNING AN ENGINEERING COLLEGE I.E. BANKURA UNNAYAN I INSTITUTE OF ENGINEERING AND IT WAS STARTED ON 19.09.1998. HOWEVER, CIT, DURGAPUR WHILE REJECTING THE APPLICATION U/S. 12AA OF THE ACT HAS NOT GONE INTO THE GENUINENESS OF THE SOCIETY AND ITS ACTIVITIES, HENCE, ON MERITS THE CIT, DURGA PUR HAS TO DECIDE WHETHER THE ASSESSEE IS ELIGIBLE FOR REGISTRATION OR NOT, IN TE RMS OF LAW. IN THIS VIEW OF THE MATTER, WE SET ASIDE THE ORDER OF CIT, DURGAPUR AND RESTORE THE MATTER TO HIS FILE FOR FRESH CONSIDERATION IN TERMS OF ABOVE DIRE CTION. APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 4. THE LD. COUNSEL OF THE ASSESSEE FURTHER SUBMITTE D THAT DESPITE THE ABOVE SET ASIDE BY THE ITAT ORDER, WHEN THE MATTER TRAVELLED BEFORE T HE LD.CIT, HE AGAIN DISMISSED THE ASSESSEES APPLICATION ON THE SAME GROUND. THE LD. COUNSEL F OR THE ASSESSEE FURTHER POINTED OUT THAT IN PURSUANCE OF THE ITATS ORDER, THE LD.CIT VIDE HIS LETTER DATED 03-07-2012 MADE FURTHER ENQUIRIES. THEREAFTER THE LD.CIT ON MERITS HAD GRAN TED REGISTRATION U/S. 12A OF THE ACT W.E.F 1-4-2013. ACCORDINGLY, THE LD. COUNSEL OF THE ASSE SSEE PRAYED BEFORE US THAT NOW THE ISSUE IS FULLY COVERED IN FAVOUR OF THE ASSESSEE. HENCE, THE LD.CIT MAY BE DIRECTED TO GRANT THE REGISTRATION U/S. 12A OF THE IT ACT 1961 AS PER APP LICATION DATED 19-9-2008. 5. ON THE OTHER HAND, THE LD.DR HAS RELIED ON THE ORDERS OF THE AUTHORITY BELOW. 6. WE HAVE HEARD THE LD. COUNSEL AND PERUSED THE RE CORD. UPON CAREFUL CONSIDERATION, WE NOTE THAT IN THE APPELLATE ORDER, THE ITAT HAS CLEA RLY MENTIONED THAT THE ASSESSEES APPLICATION FOR GRANT OF REGISTRATION SHOULD BE CONSIDERED ON MERITS AND APPLICATION FOR GRANT OF ITA NO. 1612/K/12-A-AM BANKURA UNNAYANI INSTT. OF E NGG. 3 REGISTRATION COULD NOT BE REFUSED MERELY ON THE GRO UND THAT IN THE PAN APPLICATION ASSESSEES NAME WAS BANKURA UNNAYANI INSTITUTE OF E NGINEERING WHEREAS IN THE INSTRUMENT THE NAME WAS MENTIONED AS BANKURA UNNAYANI. HOWEV ER, THE LD.CIT HAS AGAIN DISMISSED THE ASSESSEES APPLICATION ON THE SAME GROUND. WE NOTE THAT THE LD. CIT HAS GRANTED REGISTRATION TO THE APPLICANT U/S. 12A OF THE I.T ACT 1961 VIDE H IS ORDER DATED 23-04-2013 W.E.F 1-4-2013. WE FIND THAT THE SUBMISSIONS OF THE ASSESSEE HAS CONSIDERABLE COGENCY THAT THE APPLICATION FOR REGISTRATION U/S. 12A SHOULD BE GRANTED W.E.F 19-09-2008 I.E THE DATE OF INCORPORATION OF THE SOCIETY/DATE OF APPLICATION FOR GRANT OF REGIST RATION. ACCORDINGLY, WE FIND THAT THE ASSESSEES APPLICATION DATED 19-09-2008 FOR GRANT O F REGISTRATION U/S. 12A OF THE ACT W.E.F 19- 09-2008 WAS REJECTED BY THE LD.CIT MAINLY ON TECHNI CAL GROUNDS. THIS WAS SET ASIDE BY THE SAID ITAT ORDER. THEREAFTER THE LD.CIT HAD GRANTED REGISTRATION W.E.F 01-04-2013 VIDE HIS ORDER DATED 23-04-2013. NOTHING HAS BEEN BROUGHT B EFORE US BY THE REVENUE AS TO WHY THE REGISTRATION SHOULD NOT BE GRANTED W.E.F 19-09-2008 I.E THE DATE OF INCORPORATION OF THE SOCIETY/DATE OF APPLICATION FOR GRANT OF REGISTRAT ION. ACCORDINGLY, WE DIRECT THE LD.CIT THAT THE ASSESSEE SHOULD BE GRANTED FOR REGISTRATION W.E.F 19-09-2008. 7. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED AS STATED ABOVE. . , ORDER PRONOUNCED IN THE OPEN COURT ON 20/10/2014 SD/- SD/ - [ , ] [ , ] [ MAHAVIR SINGH, JUDICIAL MEMBER ] [ SHAMIM YAHYA, ACCOUNTANT MEMBER ( , ) DATED :20/10/2014 ITA NO. 1612/K/12-A-AM BANKURA UNNAYANI INSTT. OF E NGG. 4 ** PRADIP SPS + %1 21 / COPY OF THE ORDER FORWARDED TO: 1. . $ / THE APPELLANT : M/S. BANKURA UNNAYANI INSTITUE OF ENGINEERING C/O V.N PUROHIT & CO CA, DIAMOND CHAMBERS, UNIT-III, 4 TH FL, SUITE NO.4 G 4, CHOWRINGHEE LANE, KOL-16. 2 %&$ / THE RESPONDENT- CIT [COMMISSIONER OF INCOME TAX ] DURGAPUR, AAYKAR BHAVAN, AAYKAR BITHI, CITY CENTRE, DURGAPUR-713216. 3. 5. / THE CIT, 4. ( )/ THE CIT(A) % / DR, KOLKATA BENCH 6.GUARD FILE . &1 % / TRUE COPY, / BY ORDER, / ASSTT REGIST RAR