Organisation For The Rural Women And Youth Development, Mayurbhanj V. ACIT, Balasore

ITA 262/CTK/2009

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 4384 (ITAT-CUTTACK)
• Duration Of Justice: 1 year(s) 6 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-06-2011
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Next Hearing Date: 27-05-2011
• Assessment Year: 2003-2004
• Appeal Filed On: 23-11-2009
• Court: TRIBUNAL
• Department Lawyers: S K JENA
• Assessee Lawyers: RURAL WOM EN
• Keywords: Principle of natural justice

Judgement Text

IN THE INCME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE : HONBLE SHRI K.K.GUPTA, ACCOUNTANT MEMBER, AND HONBLE SHRI K.S.S.PRASAD RAO, JUDICIAL MEMBER. ITA NO. 262,263 AND 264 OF 2009 (ASSESSMENT YEAR S 2003 - 04, 2004 - 05 AND 2005 - 06) ORGA NISATION FOR THE RURAL WOM EN AND YOUTH DEVELOPMENT, AT/P.O. HAREKRUSHNAPUR, VIA: NALAGAJA, DIST. MAYURBHANJ. PAN: AAAAO 0800 D VERSUS ASST.COMMISSIONER OF INCOME - TAX, BALASORE. (APPELLANT) (RESPONDENT) FOR THE APPELLANT: SHRI S.K.JENA, AR FOR THE R ESPONDENT S MT. PARAMITA TRIPATHY, DR ORDER SHRI K.S.S.PRASAD RAO, JUDICIAL MEMBER : ALL THESE APPEALS ARE FILED BY THE ASSESSEE HAVING BEEN AGGRIEVED BY THE CONSOLIDATED ORDERS DT.28.8.2009 OF THE COMMISSIONER OF INCOME - TAX (APPEALS) FOR THE AYS 2003 - 04 , 2004 - 05 AND 2005 - 06 . 2. IN ALL THESE APPEALS, THE ASSESSEE HAS RAISED A COMMON ISSUE RELATING TO THE ASSESSMENT ORDERS PASSED BY THE ASSESSING OFFICER ON THE BASIS OF THE ORDER OF THE CIT PASSED GRANTING REGISTRATION/S.12A OF THE I.T.ACT TO THE ASSESSEE W.E.F. 1.4.2006. THE ASSESSING OFFICER HAS TREATED THE ASSESSEE AS AOP IN ABSENCE OF GRANT OF REGISTRATION U/S.12A AND ACCORDINGLY, WAS OF THE VIEW THAT THE ASSESSEE IS LIABLE TO PAY TAX ON THE ENTIRE RECEIPTS RECEIVED BY IT DURING THE ASSESSMENT YEARS U NDER CONSIDERATION. AGGRIEVED THE ASSESSEE FILED APPEAL BEFORE THE LEARNED CIT(A) AND BEING UNSUCCESSFUL HAS COME UP IN THE PRESENT APPEALS BEFORE THE TRIBUNAL. 3. THE LEARNED AR OF THE ASSESSEE SUBMITTED BEFORE US THAT THE ASSESSEE HAD ALSO FILED APPEAL B EFORE THE TRIBUNAL AGAINST THE ORDER OF THE CIT DT.5.12 .2006 , WHEREIN THE CIT HAD GRANTED REGISTRATION U/S.12A OF THE I.T.ACT W.E.F. 1.4.2006 AND THE ITAT,CUTTACK BENCH VIDE ORDER DT. 15.02. 2011 IN ITA NO.39/CTK/2010 (COPY PLACED ON RECORD) SET ASIDE THE OR DER OF THE CIT AND DIRECTED HIM TO GIVE REGISTRATION U/S.12A W ITH EFFECT FROM THE DATE OF APPLICATION OR FROM THE DATE AS PRAYED FOR BY THE ASSESSEE IN THE APPLICATION. THE ASSESSEE SOCIETY IS REGISTERED UNDER THE SOCIETIES ACT XXI OF 1860 W.E.F. 31.3.199 0 AND ITA NO.262,263 AND 264 OF 2009 2 HAS APPLIED FOR REGISTRATION U/S.12A OF THE I.T.ACT ON 11.2.1992 BEFORE THE CIT. ON THE ABOVE BASIS , THE LEARNED AR OF THE ASSESSEE CONTENDED THAT THE ASSESSEE BEING REGISTERED U/S.12A OF THE ACT FROM THE DATE OF APPLICATION AS PER THE DIRECTION OF THE TRIBUNAL STATED SUPRA, THE ASSESSMENTS MADE FOR THE ASSESSMENT YEARS UNDER CONSIDERATION CANNOT BE SUSTAINED FOR LEGAL SCRUTINY. THE LEARNED DR DID NOT DISPUTE THE ABOVE FACTS AS SUBMITTED BY THE LEARNED AR OF THE ASSESSEE. 4. HAVING HEARD BOTH PARTI ES AND ON CAREFUL ANALYSIS OF THE MATERIAL MADE AVAILABLE TO THE TRIBUNAL IN THE LIGHT OF THE SUBMISSIONS OF THE PARTIES AND CONSIDERING THE FACTS AND CIRCUMSTANCES STATED IN THE FOREGOING PARAGRAPH, WE AGREE WITH THE SUBMISSION OF THE LEARNED AR OF THE AS SESSEE THAT THE IMPUGNED ASSESSMENTS FOR THE AYS UNDER CONSIDERATION CANNOT BE SUSTAINED FOR LEGAL SCRUTINY. THEREFORE, WE SET ASIDE THE IMPUGNED CONSOLIDATED ORDER OF THE LEARNED CIT(A) FOR THE ASSESSMENT YEARS UNDER CONSIDERATION AND RESTORE THE MATTER TO THE ASSESSING OFFICER FOR DE NOVO ASSESSMENT AFTER STRICTLY FOLLOWING THE PRINCIPLES OF NATURAL JUSTICE AND TO PASS NECESSARY CONSEQUENTIAL ORDERS AS PER LAW. WITH THIS DIRECTION, WE ALLOW THE APPEALS OF THE ASSESSEE. 5. IN THE RESULT, THE APPEALS OF TH E ASSESSEE ARE ALLOWED. PRONOUNCED IN OPEN COURT ON DT. 17.06.2011 S D/ - S D/ - (K.K.GUPTA) ACCOUNTANT MEMBER (K.S.S.PRASAD RAO) JUDICIAL MEMBER DATE: 17.06.2011 H.K.PADHEE, SENIOR PRIVATE SECRETARY. COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT: ORGANISATION FOR THE RURAL WOM EN AND YOUTH DEVELOPMENT, AT/P.O. HAREKRUSHNAPUR, VIA: NALAGAJA, DIST. MAYURBHANJ. 2. THE RESPONDENT: ASST.COMMISSIONER OF INCOME - TAX, BALASORE. 3. THE CIT, 4. THE CI T(A), 5. THE DR, CUTTACK 6. GUARD FILE (IN DUPLICATE) TRUE COPY, BY ORDER, SENIOR PRIVATE SECRETARY.