Ananda Siksha Niketan, Kolkata V. CIT (Exemption), Kolkata, Kolkata

ITA 2064/KOL/2017

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 9838 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-09-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: misc
• Appeal Filed On: 18-09-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A K TIWARI
• Assessee Lawyers: M D SHAH LD
• Section: 80G; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH (D), KOLKATA [BEFORE SHRI P.M. JAGTAP, AM & SHRI S.S. GODARA, JM] I.T.A. NO. 2064/KOL/2017 ANANDA SIKSHA NIKETAN...............................................................APPELLANT D.J. SHAH & CO, 2, ELGIN ROAD, KOLKATA 700 020. [PAN: AACAA 2299 L] CIT (EXEMPTION KOLKATA.....................................RESPONDENT 10B, MIDDLETON ROW, 6 TH FLOOR, KOLKATA 700 071. APPEARANCES BY: SHRI M.D. SHAH, LD. AR APPEARING ON BEHALF OF THE ASSESSEE. SHRI A.K. TIWARI, CIT (DR) APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : SEPTEMBER 19, 2018 DATE OF PRONOUNCING THE ORDER : SEPTEMBER 26, 2018 ORDER PER P.M. JAGTAP, AM THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD. CIT(EXEMPTION), KOLKATA DATED 22.08.2017 WHEREBY HE REJECTED THE APPLICATION OF THE ASSESSEE FOR APPROVAL U/S 80G OF THE INCOME TAX ACT, 1961. 2. WE HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AND ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. IT IS OBSERVED THAT THE APPLICATION OF THE ASSESSEE FOR APPROVAL U/S 80G HAS BEEN REJECTED BY THE LD. CIT(EXEMPTION) VIDE HIS IMPUGNED ORDER DATED 22.08.2017 FOR THE SOLE REASON THAT THE ASSESSEE DID NOT SUBMIT A COPY OF REGISTRATION U/S 12AA OF THE INCOME TAX ACT. AS SUBMITTED BY THE LEARNED COUNSEL FOR THE ASSESSEE, THE REGISTRATION U/S 12AA WAS GRANTED BY THE SAME LD. CIT(EXEMPTION) VIDE AN ORDER PASSED ON THE SAME DATE I.E. 22.08.2017, BUT THIS VITAL FACT WAS COMPLETELY 2 I.T.A. NO. 2064/KOL/2017 ANANDA SIKSHA NIKETAN OVERLOOKED / IGNORED BY HIM. HE HAS ALSO PLACED ON RECORD A COPY OF THE SAID ORDER DATED 22.08.2017 PASSED BY THE LD. CIT(EXEMPTION), KOLKATA WHICH CLEARLY SHOWS THAT THE REGISTRATION U/S 12AA WAS GRANTED BY THE SAME LD. CIT(EXEMPTION) TO THE ASSESSEE ON THE SAME DATE AND EVEN THE LD. CIT, DR HAS NOT DISPUTED THIS POSITION. WE, THEREFORE, SET ASIDE THE IMPUGNED ORDER PASSED BY THE LD. CIT(EXEMPTION) REJECTING APPROVAL U/S 80G TO THE ASSESSEE AND DIRECT HIM TO GRANT SUCH REGISTRATION. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 26 TH SEPTEMBER, 2018. SD/- SD/- (S.S. GODARA) (P.M. JAGTAP) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 26/09/2018 BISWAJIT, SR. PS COPY OF ORDER FORWARDED TO: 1. ANANDA SIKSHA NIKETAN, D.J. SHAH & CO., 2, ELGIN ROAD, KOLKATA 700 020. 2. CIT (EXEMPTION), 10B, MIDDLETON ROW, 6 TH FLOOR, KOLKATA 700 071. 3. THE CIT(A) 4. THE CIT 5. DR TRUE COPY, BY ORDER, SR. P.S. / H.O.O. ITAT, KOLKATA