Appeal details
Counselvise Citation
[2019] 117 COUNSELVISE.COM (IT) 0493 (ITAT-AGRA)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
7 year(s) 19 day(s)
Appellant
Respondent
Appeal Type
Cross Objection
Pronouncement Date
16-05-2019
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
DB
Next Hearing Date
08-05-2013
Assessment Year
misc
Appeal Filed On
27-04-2012
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI A.L. GEHLOT, ACCOUNTANT MEMBER ITA NO.170/AGRA/2012 NAVDA EDUCATIONAL TRUST, VS. COMMISSIONER OF INC OME TAX-II, 2, SAPAN BAGH, AGRA DAYALBAGH, AGRA. (PAN : AAATN 8824 D). (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI R.C. TOMAR, I.T.P. RESPONDENT BY : SHRI WASEEM ARSHAD, SR. D.R. DATE OF HEARING : 08.05.2013 DATE OF PRONOUNCEMENT : 08.05.2013 ORDER PER A.L. GEHLOT, ACCOUNTANT MEMBER: THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER DATED 26.03.2012 PASSED BY THE LD. CIT-II, AGRA. 2. THE EFFECTIVE GROUND RAISED IN THE APPEAL IS IN RESPECT OF REFUSAL OF GRANT OF REGISTRATION UNDER SECTION 12A READ WITH SECTION 12 AA OF THE INCOME TAX ACT, 1961 (THE ACT HEREINAFTER). 2 ITA NO.170/AGRA/2012 NAVDA EDUCATIONAL TRUST 3. THE BRIEF FACTS OF THE CASE ARE THAT THE ASSESSE E TRUST MOVED AN APPLICATION DATED 21.09.2011 IN FORM NO.10A CLAIMING REGISTRATI ON UNDER SECTION 12AA OF THE ACT TO THE DEPARTMENT ON 23.09.2011. THE CIT REJEC TED THE SAID APPLICATION ON THE GROUND THAT THE CIT WAS NOT SATISFIED ABOUT THE GEN UINENESS OF THE OBJECTS AND ACTIVITIES OF THE TRUST. 4. THE LD. AUTHORISED REPRESENTATIVE SUBMITTED THAT THE ASSESSEE HAS FURNISHED COMPLETE DETAILS BEFORE THE CIT. HOWEVER, THERE WE RE CERTAIN CLAUSES OF THE TRUST DEED WHICH REQUIRE CHANGES. THE TRUST DEED WAS ACC ORDINGLY AMENDED VIDE TRUST DEED DATED 20.04.2013. A PHOTOCOPY OF THE SAME HAS BEEN FILED WHICH IS PLACED ON RECORD. 5. AFTER HEARING THE LD. DEPARTMENTAL REPRESENTATIV E, WE FIND THAT THE CIT REJECTED THE APPLICATION ON THE GROUND OF FACT WHIC H HAS BEEN CHANGED AS THE ASSESSEE TRUST HAS AMENDED ITS TRUST DEED VIDE TRUS T DEED DATED 20.04.2013. THUS, THE FACTS OF THE CASE ARE REQUIRED TO PUT ON RECORD AFTER VERIFICATION OF THE CLAUSE OF TRUST DEED ALONG WITH OTHER DETAILS FILED BY THE AS SESSEE. WE, THEREFORE, THINK IT APPROPRIATE TO SEND BACK THIS MATTER TO THE FILE OF CIT WITH THE DIRECTION TO DECIDE THE ISSUE AFRESH IN ACCORDANCE WITH LAW AFTER PROVI DING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. 3 ITA NO.170/AGRA/2012 NAVDA EDUCATIONAL TRUST 6. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS A LLOWED FOR STATISTICAL PURPOSES. (ORDER PRONOUNCED IN THE OPEN COURT ON 08.05.2012) SD/- SD/- (BHAVNESH SAINI) (A.L. GEHLOT) JUDICIAL MEMBER ACCOUNTANT MEMBER PBN/* COPY OF THE ORDER FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT (APPEALS) CONCERNED 4. CIT CONCERNED 5. D.R., ITAT, AGRA BENCH, AGRA 6. GUARD FILE. BY ORDER SR. PRIVATE SECRETARY INCOME-TAX APPELLATE TRIBUNAL, AGRA TRUE COPY
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