M/s. Jaycees Public School, New Delhi V. ITO (Exemptions), Dehradun

ITA 246/DEL/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 3309 (ITAT-DELHI)
• Duration Of Justice: 10 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-11-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 19-04-2017
• Assessment Year: 2008-2009
• Appeal Filed On: 13-01-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASHNA PAUL
• Assessee Lawyers: ASHWANI TANEJA; SHANTANU JAIN S
• Section: 12A; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC NEW DELHI BEFORE SHRI H. S. SIDHU, JUDICIAL MEMBER I.T.A. NO. 246/DEL/2017 ASSESSMENT YEAR: 2008-09 M/S JAYCEES PUBLIC SCHOOL, VS. INCOME TAX OFFICER (EXEMPTIONS) C/O M/S RRA TAXINDIA, DEHRADUN D-28, SOUTH EXTENSION, PART-I, NEW DELHI 110 049 (PAN: AAAAJ2776K) (ASSESSEE) (RESPONDENT) ASSESSEE BY : SH. ASHWANI TANEJA, & SH. SHANTANU JAIN, ADVOCATES REVENUE BY : MS. ASHNA PAUL, SR. DR ORDER THIS APPEAL IS FILED BY ASSESSEE AGAINST THE ORDER DATED 06.9.2016 PASSED BY THE LD. CIT(A), HALDWANI RELATI NG TO ASSESSMENT YEAR 2008-09. 2. THE FACTS NARRATED BY THE REVENUE AUTHORITIES AR E NOT DISPUTED BY BOTH THE PARTIES, HENCE, THE SAME ARE NOT REPEAT ED HERE FOR THE SAKE OF CONVENIENCE. 3. AT THE TIME OF HEARING, LD. COUNSEL OF THE ASSES SEE HAS STATED THAT THE REVENUE AUTHORITY HAS MADE THE ADDITION ON LY ON THE GROUND THAT AT THE RELEVANT TIME, THE ASSESEE IS NOT HAVIN G REGISTRATION U/S. 12AA OF THE INCOME TAX ACT, 1961. HE HAS PRODUCE D THE COPY OF THE 2 ORDER DATED 16.10.2017 PASSED BY THE ITAT, D BENC H, NEW DELHI TITLE JAYEES PUBLIC SCHOOL VS. ITO IN ITA NO. 4555 & 455 6/DEL/2012 (AYRS. 2006-07 & 2007-08) AND DRAW MY ATTENTION TO WARDS PARA NO. 13 OF THE ITAT ORDER WHEREIN THE ITAT HAS DIRECTED THE LD. CIT TO RESTORE THE REGISTRATION GRANTED TO THE ASSESSEE TR UST UNDER SECTION 12AA OF THE INCOME TAX ACT MEANING THEREBY LD. COUN SEL OF THE ASSESSEE STATED THAT REGISTRATION U/S. 12A HAS BEEN GRANTED BY THE ITAT TO THE ASSESSEE AND THE ADDITION IN DISPUTE MA Y BE CANCELLED. 3.1 ON THE CONTRARY, LD. DR STATED THAT THE ISSUE I N DISPUTE MAY BE SET ASIDE TO THE FILE OF THE AO TO VERIFY THE CONTE NTION RAISED BY THE ASSESSEES COUNSEL AND DECIDE THE ISSUE, AS PER LAW . 4. AFTER HEARING BOTH THE PARTIES AND AFTER PERUSIN G THE RELEVANT RECORDS AVAILABLE WITH ME ESPECIALLY THE ISSUE RAIS ED BY THE ASSESSEE IN THE GROUNDS OF APPEAL ALONGWITH ORDERS PASSED BY THE REVENUE AUTHORITIES AS WELL AS THE ORDER DATED 16.1.2017 P ASSED BY THE ITAT IN ASSESSEES OWN CASE IN ITA NO. 4554/DEL/2012 WH EREIN THE ITAT VIDE PARA NO. 13 HAS DIRECTED THE LD. CIT TO RESTO RE THE REGISTRATION GRANTED TO THE ASSESSEE TRUST UNDER SECTION 12AA OF THE INCOME TAX ACT. KEEPING IN VIEW OF THE FACTS AND CIRCUMSTANCES OF THE CASE, I AM OF THE VIEW THAT THE ADDITION HAS BEEN MADE ONLY ON TH E GROUND THAT ASSESSEE IS NOT HAVING REGISTRATION U/S. 12AA AT TH E RELEVANT TIME. BUT NOW ACCORDING TO THE AFORESAID ITAT ORDER, THE ITAT HAS ISSUED THE DIRECTIONS TO THE LD. CIT TO RESTORE THE REGISTRATI ON U/S. 12A OF THE ACT 3 TO THE ASSESSEE. THEREFORE, I SET ASIDE THE ISSUE IN DISPUTE TO THE FILE OF THE AO TO DECIDE THE ISSUE IN DISPUTE AFRESH, KEEPI NG IN VIEW THE AFORESAID DIRECTIONS ISSUED BY THE ITAT FOR RESTORI NG THE REGISTRATION U/S. 12AA OF THE I.T. ACT TO THE ASSESSEE. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 15/11/2017 . SD/- [H.S. SIDHU] JUDICIAL MEMBER DATE 15/11/2017 SRBHATNAGAR COPY FORWARDED TO: - 1. APPELLANT - 2. RESPONDENT - 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR, ITAT, DELHI BENCHES