Gulmohur High School, V. CIT,

ITA 260/RAN/2014

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 2186 (ITAT-RANCHI)
• Duration Of Justice: 1 year(s) 6 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-03-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 08-08-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANDIP RAJ
• Assessee Lawyers: DEVESH PODDAR S; SSH S K PODDAR M K CHOUDHARY
• Keywords: Opportunity of being heard
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL: RANCHI BENCH, RANCHI BEFORE SH. SHAMIM YAHYA, ACCOUNTANT MEMBER AND SH. PARTHA SARTHI CHAUDHURY, JUDICIAL MEMBER ITA NO. 260/RAN/2014 ASSESSMENT YEAR: NIL GULMOHUR HIGH SCHOOL, TELCO TOWN, JAMSHEDPUR (PAN:AAAAG2303H) VS. COMMISSIONER OF INCOME TAX, JAMSHEDPUR (APPELLANT) (RESPONDENT) AND C.O. NO. 25/RAN/2014 [ARISING OUT OF ITA NO. 260/RAN/2014] ASSESSMENT YEAR: NIL COMMISSIONER OF INCOME TAX, JAMSHEDPUR VS. GULMOHUR HIGH SCHOOL, TELCO TOWN, JAMSHEDPUR (PAN:AAAAG2303H) (APPELLANT) (RESPONDENT) ASSESSEE BY S/SH. S.K. PODDAR, M.K. CHOUDHARY & SH. DEVESH PODDAR, ADVOCATES DEPARTMENT BY SH. SANDIP RAJ, ADDL. CIT DATE OF HEARING 01.03.2016 DATE OF PRONOUNCEMENT 04.03.2016 O R D E R PER SHAMIM YAHYA, AM : THIS APPEAL BY THE ASSESSEE AND THE CROSS OBJECTI ON BY THE REVENUE ARISE OUT OF THE ORDER OF LD. CIT, REJECTING THE ASSESSEE S APPLICATION FOR REGISTRATION UNDER SECTION 12AA OF THE INCOME-TAX ACT, 1961 (FOR SHORT THE ACT). 2 ITA NO. 260/RAN/2014 & C.O. NO. 25/RAN/2014. 2. IN THIS CASE, THE ASSESSEES APPLICATION FOR RE GISTRATION UNDER SECTION 12AA OF THE ACT WAS REJECTED BY THE LD. CIT VIDE OR DER DATED 15.05.2014. A READING OF THE SAID REJECTION ORDER SHOWS THAT THE LD. CIT HAS MENTIONED THAT HE HAS ASKED FOR A REPORT FROM THE ASSESSING OFFICER A ND THE ASSESSING OFFICER HAS SUBMITTED THAT THE INSTITUTION DID NOT PRODUCE TRUS T BYE-LAWS AND MEMORANDUM OF ASSOCIATION ETC. LD. CIT FURTHER PROCEEDED TO DI SMISS THE ASSESSEES APPLICATION FOR REGISTRATION. AGAINST THIS ORDER, T HE ASSESSEE IS IN APPEAL BEFORE US. 3. LD. COUNSEL OF THE ASSESSEE SUBMITTED THAT THE LD. CIT HAS ERRED IN NOT APPRECIATING THE FACTS ON RECORD. LD. COUNSEL FURTH ER SUBMITTED THAT THE ASSESSEE HAS DULY SUBMITTED THE MEMORANDUM OF ASSOCIATION AN D BYE-LAWS. HE ALSO SUBMITTED THE SAME BEFORE US IN THE SHAPE OF PAPER BOOK. 4. UPON HEARING BOTH THE COUNSEL, WE ARE INCLINED TO REMIT THE ISSUE TO THE FILE OF THE LD. CIT. THE LD. CIT IS DIRECTED TO CON SIDER THE ISSUE AFRESH AFTER TAKING INTO ACCOUNT ASSESSEES MEMORANDUM OF ASSOCI ATION AND BYE-LAWS AND PASS A PROPER AND SPEAKING ORDER AFTER GIVING PROPE R OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 5. IN THE RESULT, THIS APPEAL BY THE ASSESSEE STAN DS ALLOWED FOR STATISTICAL PURPOSES. C.O. NO. 25/RAN/2014 6. IN THE CROSS OBJECTION, THE REVENUE HAS SUPPORT ED THE ORDER OF LD. CIT AND OBJECTED TO THE APPEAL FILED BY THE ASSESSEE. 3 ITA NO. 260/RAN/2014 & C.O. NO. 25/RAN/2014. 7. SINCE WE HAVE ALREADY SET ASIDE THE ORDER OF LD. CIT TO THE FILE OF THE ASSESSING OFFICER IN ASSESSEES APPEAL, THIS CROSS OBJECTION HAS NOW BECOME INFRUCTUOUS. HENCE, THE CROSS OBJECTION IS DISMISSE D AS INFRUCTUOUS. THE DECISION IS PRONOUNCED IN THE OPEN COURT ON 4 TH MARCH, 2016. SD/- SD/- (PARTHA SARTHI CHAUDHURY) (SHA MIM YAHYA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 4 TH MARCH, 2016. RAJESH, SR.PS/- COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A) - 5. THE DR, ITAT, RANCHI 6. GUARD FILE BY ORDER SR. P.S., ITAT, RANCHI