Ch. Beeri Singh Shiksha Samiti, Agra V. CIT-!!, Agra

ITA 231/AGR/2009

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 6913 (ITAT-AGRA)
• Duration Of Justice: 10 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-04-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 19-04-2010
• Assessment Year: misc
• Appeal Filed On: 21-05-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S C SHARMA
• Assessee Lawyers: K C AGARWAL
• Section: 12AA

Judgement Text

1 ITA 231-09 IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH : AGRA. ( BEFORE SHRI R.K. GUPTA AND SHRI P.K. BANSAL ) ITA NO. 231/AG./2009 UNDER SECTION 12AA. CH. BEERI SINGH SHIKSHA SAMITI VS. THE CIT-II, SUNDERBAGH, DAYALBAGH, AGRA. AGRA. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI K.C. AGARWAL, ADVOCATE RESPONDENT BY : SHRI S.C. SHARMA, JR. D/R ORDER PER R.K. GUPTA, J.M. THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDE R LD. CIT UNDER SECTION 12AA OF THE IT ACT DATED 23.3.2009. 2. THE ASSESSEE IS OBJECTING THE REJECTION OF REGIS TRATION APPLICATION FILED UNDER SECTION 12AA OF THE IT ACT. 3. THE ASSESSEE FILED APPLICATION ON 5.9.2008 SEEKI NG REGISTRATION UNDER SECTION 12AA OF THE ACT. NOTICE WAS ISSUED TO THE ASSESSEE. HOWEVER, ON THE DATE OF HEARING, SHRI B.M. SHARMA, ADVOCATE APPEARED BUT WAS WITHOUT POWER OF ATTORNEY. AGAIN ADJOURNMENT WAS SOUGHT BY THE ASSESSEE VIDE LETTER DATED 19.3.2009. HOWEVER, LD. CIT WAS NOT SATISFIED WITH THE ADJOURNMENT APPLICATION. ACCORDINGLY, HE REJECTED THE SAME AND ALSO REJECTED THE REGISTRATION APPLICATION UNDER SE CTION 12AA OF THE ACT. THE LD. COUNSEL OF THE ASSESSEE STATED THAT EACH AND EVERY DETAIL W AS FILED ALONG WITH THE REGISTRATION 2 APPLICATION. HOWEVER, LD. CIT HAS NOT CONSIDERED TH E SAME. ACCORDINGLY IT WAS SUBMITTED THAT REJECTION OF REGISTRATION APPLICATION IS BAD I N LAW. 4. ON THE OTHER HAND LD. D/R STATED THAT ENOUGH OPP ORTUNITIES WERE GIVEN TO THE ASSESSEE. HOWEVER, THEY WERE NOT AVAILED. ACCORDING LY, THE LD. CIT WAS JUSTIFIED IN REJECTING THE APPLICATION. 5. AFTER CONSIDERING THE SUBMISSIONS AND PERUSING T HE MATERIAL ON RECORD, WE ARE OF THE CONSIDERED VIEW THAT THE MATTER SHOULD GO BACK TO THE FILE OF THE LD. CIT TO PASS A FRESH ORDER AFTER AFFORDING REASONABLE OPPORTUNITY AND TAKING INTO CONSIDERATION THE VARIOUS DETAILS FILED BEFORE HIM AS STATED BY LD. A /R. WE ORDER ACCORDINGLY. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 7. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 19. 4.2010. SD/- SD/- ( P.K. BANSAL ) ( R.K. GUPTA ) ACCOUNTANT MEMBER JUDICIAL MEMBER AGRA, DATED : 21/04/2010. D/- COPY FORWARDED TO :- THE APPELLANT THE RESPONDENT THE CIT THE CIT (A) CONCERNED. THE D/R, ITAT AGRA. GUARD FILE (ITA 231/AG/2009) BY ORDER, AR ITAT AGRA. 3