M/s Akash Ganga Educational Society, Uttrakhand V. CIT(E), Lucknow

ITA 2633/DEL/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 2803 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 7 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-12-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: misc
• Appeal Filed On: 10-05-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PARAMITA TRIPATHY
• Assessee Lawyers: R K SHARMA
• Section: 80G; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI BENCH BENCH BENCH BENCH F FF F : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI BEFORE SHRI BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, G.D. AGRAWAL, G.D. AGRAWAL, G.D. AGRAWAL, PRESIDENT PRESIDENT PRESIDENT PRESIDENT AND AND AND AND SMT. BEENA A. PILLAI SMT. BEENA A. PILLAI SMT. BEENA A. PILLAI SMT. BEENA A. PILLAI, JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA ITAITA ITA NO NONO NO . .. . 2633/DEL/2016 2633/DEL/2016 2633/DEL/2016 2633/DEL/2016 ASSESSMENT YEAR : ASSESSMENT YEAR : ASSESSMENT YEAR : ASSESSMENT YEAR : N.A. N.A. N.A. N.A. AKASH GANGA EDUCATIONAL AKASH GANGA EDUCATIONAL AKASH GANGA EDUCATIONAL AKASH GANGA EDUCATIONAL SOCIETY, SOCIETY, SOCIETY, SOCIETY, VILLAGE & P.O. SIGUNI, VILLAGE & P.O. SIGUNI, VILLAGE & P.O. SIGUNI, VILLAGE & P.O. SIGUNI, TEHSIL TEHSIL TEHSIL TEHSIL DUNDA, DUNDA, DUNDA, DUNDA, DISTRICT UTTARKASHI, DISTRICT UTTARKASHI, DISTRICT UTTARKASHI, DISTRICT UTTARKASHI, PIN PIN PIN PIN 249 151, 249 151, 249 151, 249 151, UTTARAKHAND. UTTARAKHAND. UTTARAKHAND. UTTARAKHAND. PAN : AADAA3542M. PAN : AADAA3542M. PAN : AADAA3542M. PAN : AADAA3542M. VS. VS. VS. VS. COMMISSIONER OF INCOME TAX COMMISSIONER OF INCOME TAX COMMISSIONER OF INCOME TAX COMMISSIONER OF INCOME TAX (EXEMPTIONS), (EXEMPTIONS), (EXEMPTIONS), (EXEMPTIONS), LUCKNOW. LUCKNOW. LUCKNOW. LUCKNOW. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI R.K. SHARMA, ADVOCATE. RESPONDENT BY : SMT. PARAMITA TRIPATHY, C IT - DR. DATE OF HEARING : 18.12.2017 18.12.2017 18.12.2017 18.12.2017 DATE OF PRONOUNCEMENT : 20.12.2017 20.12.2017 20.12.2017 20.12.2017 ORDER ORDER ORDER ORDER PER G.D. AGRAWAL, PER G.D. AGRAWAL, PER G.D. AGRAWAL, PER G.D. AGRAWAL, PRESIDENT PRESIDENT PRESIDENT PRESIDENT : :: :- -- - THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF LEARNED COMMISSIONER OF INCOME TAX (EXEMPTIONS), LU CKNOW DATED 22 ND MARCH, 2016. 2. THE ONLY GROUND RAISED BY THE ASSESSEE IN THIS A PPEAL IS AGAINST THE REFUSAL OF RECOGNITION U/S 80G OF THE INCOME-TA X ACT, 1961. 3. AT THE TIME OF HEARING BEFORE US, IT IS STATED B Y THE LEARNED COUNSEL THAT LEARNED CIT(EXEMPTIONS) REFUSED TO GRA NT RECOGNITION U/S 80G ONLY ON THE GROUND THAT THE TRUST HAS NOT BEEN REGISTERED U/S 12AA OF THE ACT. IT IS STATED BY THE LEARNED COUNSEL T HAT THE TRUST IS ALREADY REGISTERED VIDE ORDER DATED 25 TH AUGUST, 2014 BY THE COMMISSIONER OF ITA-2633/DEL/2016 2 INCOME TAX, DEHRADUN. COPY OF THE ORDER IS PLACED ON RECORD. IN VIEW OF THE ABOVE, WE SET ASIDE THE ORDER OF LEARNED CIT (EXEMPTIONS) AND DIRECT HIM TO RECONSIDER THE ISSUE AFRESH IN ACCORD ANCE WITH LAW. THE ASSESSEE IS ALSO DIRECTED TO PRODUCE THE REGISTRATI ON CERTIFICATE BEFORE LEARNED CIT(EXEMPTIONS). 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DEE MED TO BE ALLOWED FOR STATISTICAL PURPOSES. DECISION PRONOUNCED IN THE OPEN COURT ON 20.12.2017 . SD/- SD/- ( (( ( BEENA A. PILLAI BEENA A. PILLAI BEENA A. PILLAI BEENA A. PILLAI ) )) ) ( (( ( G.D. AGRAWAL G.D. AGRAWAL G.D. AGRAWAL G.D. AGRAWAL ) )) ) JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER PRESIDENT PRESIDENT PRESIDENT PRESIDENT VK. COPY FORWARDED TO: - 1. APPELLANT : AKASH GANGA EDUCATIONAL SOCIETY, AKASH GANGA EDUCATIONAL SOCIETY, AKASH GANGA EDUCATIONAL SOCIETY, AKASH GANGA EDUCATIONAL SOCIETY, VILLAGE & P.O. SIGUNI, TEHSIL DUNDA, VILLAGE & P.O. SIGUNI, TEHSIL DUNDA, VILLAGE & P.O. SIGUNI, TEHSIL DUNDA, VILLAGE & P.O. SIGUNI, TEHSIL DUNDA, DISTRICT UTTARKASHI, PIN DISTRICT UTTARKASHI, PIN DISTRICT UTTARKASHI, PIN DISTRICT UTTARKASHI, PIN 249 151, UTTARAKHAND. 249 151, UTTARAKHAND. 249 151, UTTARAKHAND. 249 151, UTTARAKHAND. 2. RESPONDENT : COMMISSIONER OF INCOME TAX (EXEMPTI ONS), COMMISSIONER OF INCOME TAX (EXEMPTIONS), COMMISSIONER OF INCOME TAX (EXEMPTIONS), COMMISSIONER OF INCOME TAX (EXEMPTIONS), LUCKNOW. LUCKNOW. LUCKNOW. LUCKNOW. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR