Society for Skill Development Initiative Scheme Director of Industrial Training,Department of Technical Education and Training., Kolkata V. D I T (Exemption),kol, Kolkata

ITA 1673/KOL/2012

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 78384 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 7 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-07-2014
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: 2013-2014
• Appeal Filed On: 16-11-2012
• Court: TRIBUNAL
• Section: 12A; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH C , KOLKATA [BEFORE HONBLE SRI MAHAVIR SINGH, JM & HONBLE S RI SHAMIM YAHYA, AM ] ITA NO.1673/KOL/2012 ASSESSMENT YEAR : 2013-14 ( APPELLANT ) (RESPONDENT) SOCIETY FOR SKILL DEVELOPMENT -VS- DIRECTOR OF IN COME TAX INITIATIVE SCHEME, KOLKATA (EXEMPTION), KOLKATA . (PAN : AAHAS 1040 E) FOR THE APPELLANT SHRI B.B.PAYRA, ADVOCATE FOR THE RESPONDENT SHRI VIVEK VERMA, JCIT, SR.(DR) DATE OF HEARING : 09.07.2014 DATE OF PRONOUNCEMENT : 09. 07.2014 ORDER PER SHRI SHAMIM YAHYA, AM THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST ORDER OF THE LD. DIRECTOR OF INCOME TAX (EXEMPTION), KOLKATA DATED 11.09.2012. 2. THE ISSUE IS THAT THE LD. D.I.T (EXEMPTION) ERRE D IN REJECTING THE APPLICATION FILED BY THE ASSESSEE U/S 12A OF THE INCOME TAX ACT . 3. IN THIS CASE THE ASSESSEE FILED AN APPLICATION I N FORM 10A ON 23.03.2012 FOR REGISTRATION. THE LD. DIT HAS NOTED THAT THE ASSESS EES COUNSEL WAS REQUESTED TO FILE THE AUDITED ACCOUNTS FOR THE YEAR ENDED 31.03.2012 AND DECLARATION U/S 11(5) AND 13(1) OF THE ACT AND ALSO REQUESTED TO APPEAR WITH THE SECRE TARY IN THE NEXT APPEARANCE. AS THERE WAS NO COMPLIANCE FROM THE ASSESSEE THE LD. D IT HELD THAT IT WAS NOT POSSIBLE TO VERIFY WHETHER THE ACTIVITIES OF THE SOCIETY HAVE B EEN CARRIED OUT IN ACCORDANCE WITH THE STATED OBJECTIVES. ACCORDINGLY THE LD. DIT REJE CTED THE APPLICATION FOR GRANT OF REGISTRATION U/S 12AA OF THE ACT. AGAINST THE ABOVE ORDER THE ASSESSEE IS IN APPEAL B EFORE US. ITA.NO.1673/KOL/2012 SOCIETY FOR SKILL DEVELOPMENT INITIATIVE SCHE ME A.YR.2012-13 2 4. WE HAVE HEARD BOTH THE COUNSEL AND PERUSED THE R ECORDS. THE LD. COUNSEL OF THE ASSESSEE SUBMITTED THAT THE ASSESSEE HAS NOT BEEN G RANTED ADEQUATE OPPORTUNITY. HE PLEADED THAT ONE MORE OPPORTUNITY MAY BE GIVEN TO T HE ASSESSEE AND HE SHALL MAKE COMPLIANCE OF THE REQUIREMENTS OF THE LD. DIT (EXEM PTION). 4.1. UPON CAREFUL CONSIDERATION WE REMIT THE ISSUE TO THE FILE OF THE LD. D.I.T.(EXEMPTION) AND THE ASSESSEE IS DIRECTED TO A PPEAR BEFORE THE LD. D.I.T. AND SUBMIT THE NECESSARY DOCUMENTS. .5. IN THE RESULT THE APPEAL FILED BY THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 09.07.2014. SD/- SD/- [ MAHAVIR SINGH ] [SHAMIM YAHYA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATE: 09.07.2014. R.G.(.P.S.) COPY OF THE ORDER FORWARDED TO: 1. SOCIETY FOR SKILL DEVELOPMENT INITIATIVE SCHEME, DI RECTORATE OF INDUSTRIAL TRAINING, DEPARTMENT OF TECHNICAL EDUCATION AND TRA INING, BIKASH BHAWAN, (10 TH FLOOR), NORTH BLOCK, SALT LAKE CITY, KOLKATA-700091 . 2 DIRECTOR OF INCOME TAX (EXEMPTION), KOLKATA. 3 . CIT(A)- 4. CIT - KOLKATA. 5. CIT-DR, KOLKATA BENCHES, KOLKATA TRUE COPY, BY ORDER, DEPUTY /ASST. REGISTRAR , ITAT, KOLKATA BENCHES ITA.NO.1673/KOL/2012 SOCIETY FOR SKILL DEVELOPMENT INITIATIVE SCHE ME A.YR.2012-13 3