Dharambhaskar Rashtasant Shri Pachlegavkar Maharaj Pratishtan, Pune V. Income-tax Officer, (Exemption), Ward -(2), Pune

ITA 190/PUN/2019

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 1725 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 04-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJESH GAWLI
• Keywords: Benefit of exemption

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER . / ITA NOS. 189 TO 191/PUN/2019 / ASSESSMENT YEARS : 2011-12 TO 2013-14 DHARAMBHASKAR RASHTRASANT SHRI PACHLEGAVKAR MAHARAJ PRATISHTAN, A-96, BAKUL KUNJ, SATYAPURAM, SASWAD ROAD, PHURSUNGI, PUNE 412 308 PAN : AABTD5322P VS. ITO (EXEMPTION), WARD-2, PUNE (APPELLANT) (RESPONDENT) / ORDER PER R.S.SYAL, VP : THESE THREE APPEALS BY THE ASSESSEE RELATE TO THE ASSES SMENT YEARS 2011-12 TO 2013-14. SINCE ALL THE APPEALS ARE BASED ON SIMILAR FACTS, WE ARE, THEREFORE, PROCEEDING TO DISPOSE THE M OFF BY THIS CONSOLIDATED ORDER FOR THE SAKE OF CONVENIENCE. A.Y. 2011-12 : 2. BRIEFLY STATED, THE FACTS FOR THE A.Y. 2011-12 ARE THAT TH E ASSESSEE IS A TRUST REGISTERED UNDER SOCIETIES REGISTRATION ACT, APPELLANT BY SHRI ABHAY SHASTRI RESPONDENT BY SHRI RAJESH GAWLI DATE OF HEARING 18-03-2019 DATE OF PRONOUNCEMENT 18-03-2019 ITA NOS.189 TO 191/PUN/2019 DHARAMBHASKAR RASHTRASANT SHRI PACHLEGAVKAR MAHARAJ PRATISHTAN 2 1860. THE ASSESSEE FILED ITS RETURN. THE AO OBSERVED TH AT THE ASSESSEE RECEIVED DONATIONS OF RS.34,92,076/- DURING TH E YEAR UNDER CONSIDERATION. AS THE ASSESSEE TRUST WAS NOT REGISTER ED U/S.12AA OF THE INCOME-TAX ACT, 1961 (HEREINAFTER ALSO CALLE D THE ACT), THE ASSESSING OFFICER (AO) HELD THAT THE BENEFIT OF EXEMPTION U/S.11 COULD NOT BE ALLOWED. HE, THEREFORE, COM PUTED TOTAL INCOME AT RS.35,08,047/-. THE LD. CIT(A) UPHELD THE ASSESSMENT ORDER. SIMILAR FACTS PREVAIL FOR THE OTHER TWO ASSESSMENT YEARS AS WELL. THE ASSESSEE IS AGGRIEVED BY TH E DENIAL OF EXEMPTION. 3. WE HAVE HEARD BOTH THE SIDES AND GONE THROUGH THE RELE VANT MATERIAL ON RECORD. IT IS OBSERVED THAT SUBSEQUENT TO THE P ASSING OF THE ASSESSMENT ORDERS, THE ASSESSEE GOT REGISTRATION FROM TH E LD. CIT VIDE ORDER DATED 02-12-2016. UNDER THESE CIRCUMSTA NCES, WE ARE OF THE CONSIDERED OPINION THAT THE ENDS OF JUSTICE WOULD MEET ADEQUATELY IF THE IMPUGNED ORDERS ARE SET-ASIDE AND THE MA TTER IS RESTORED TO THE FILE OF AO. WE ORDER ACCORDINGLY AND DIREC T HIM TO FINALIZE THE ASSESSMENTS AFRESH AS PER LAW AFTER TAKING INTO CONSIDERATION THE FACT OF GRANT OF REGISTRATION GRANTED TO THE ASSESSEE TRUST U/S.12AA OF THE ACT. NEEDLESS TO SAY, THE ASSESSEE ITA NOS.189 TO 191/PUN/2019 DHARAMBHASKAR RASHTRASANT SHRI PACHLEGAVKAR MAHARAJ PRATISHTAN 3 WILL BE ALLOWED REASONABLE OPPORTUNITY OF HEARING IN SUCH FRES H PROCEEDINGS. 4. IN THE RESULT, ALL THE THREE APPEALS ARE ALLOWED FOR STATIS TICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 18 TH MARCH, 2019. SD/- SD/- (PARTHA SARATHI CHAUDHURY) (R.S.SYAL) JUDICIAL MEMBER VI CE PRESIDENT PUNE; DATED : 18 TH MARCH, 2019 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. THE CIT(A)-10, PUNE 4. 5. 6. THE PR. CCIT, PUNE , , SMC / DR SMC, ITAT, PUNE; / GUARD FILE. / BY ORDER, // TRUE COPY // SENIOR P RIVATE SECRETARY , / ITAT, PUNE ITA NOS.189 TO 191/PUN/2019 DHARAMBHASKAR RASHTRASANT SHRI PACHLEGAVKAR MAHARAJ PRATISHTAN 4 DATE 1. DRAFT DICTATED ON 18-03-2019 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 18-03-2019 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS 6. KEPT FOR PRONOUNCEMENT ON SR.PS 7. DATE OF UPLOADING ORDER SR.PS 8. FILE SENT TO THE BENCH CLERK SR.PS 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK 10. DATE ON WHICH FILE GOES TO THE A.R. 11. DATE OF DISPATCH OF ORDER. *