Shri Indrapuri Jain Sangh, Baroda V. The Income Tax Officer, Ward-5(3), Baroda

ITA 2753/AHD/2014

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 9442 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 4 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-02-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 04-02-2016
• Assessment Year: 2010-2011
• Appeal Filed On: 15-10-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P L KUREEL
• Section: 12A; 12AA; 12

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI SHAILENDRA K. YADAV, JUDICIAL MEMBER ./ ITA NO. 2753/AHD/2014 / ASSESSMENT YEAR: 2010-11 SHRI INDRAPURI JAIN SANGH VIJAY VALLABH INDRA ARADHANA BHAVAN, AJWA KISHAN WADI RING ROAD, OPP. PARIVAR SCHOOL VADODARA 390 019 .. APPELLANT PAN : AAATI 0892 G VS INCOME TAX OFFICER, WARD-5 (3), BARODA .. RESPONDENT ASSESSEE(S) BY : SHRI BHAVIN MARFATIA , AR REVENUE BY : SHRI P.L. KUREEL , SR - DR / DATE OF HEARING 04/02/2016 /DATE OF PRONOUNCEMENT 19/02/2016 / O R D E R THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-V, BARO DA, DATED 08.07.2014 FOR ASSESSMENT YEAR 2010-11, ON THE FOLL OWING GROUNDS. 1. THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS )-V, BARODA (THE CIT(A)) ERRED IN FACT AND IN LAW IN C ONFIRMING THE ACTION OF THE INCOME TAX OFFICER, WARD 5(3), BA RODA (THE AO) IN DENYING THE BENEFIT OF SECTION 12A OF THE INCOME TAX ACT, 1961 AND THEREBY ASSESSING THE TOTA L INCOME OF THE APPELLANT AT RS.4,56,823/-. 2. THE LEARNED CIT(A) ERRED IN FACT AND IN LAW IN CONFIRMING THE ACTION OF THE AO IN ASSESSING THE APPELLANT IN THE (SMC) ITA NO. 2753/AHD/2014 SHRI INDRAPURI JAIN SANGH VS. ITO AY : 2010-11 2 STATUS OF AOP AND THEREBY CHARGING TAX ON THE INCOM E RETURNED BY THE APPELLANT. 3. YOUR APPELLANT CRAVES THE RIGHT TO ADD TO OR AL TER, AMEND, SUBSTITUTE, DELETE OR MODIFY ALL OR ANY OF T HE ABOVE GROUNDS OF APPEAL. 2. IN THIS CASE, THE FIRST APPELLATE AUTHORITY HA S UPHELD THE ACTION OF THE ASSESSING OFFICER IN TREATING THE STA TUS OF THE APPELLANT AS ASSOCIATION OF PERSONS (HEREIN AFTER C ALLED AOP), VIDE HIS ORDER DATED 08.07.2014. THE OPERATIVE POR TION OF THE ORDER OF THE CIT(A) IS AS UNDER:- FROM THE EXAMINATION OF THE CERTIFICATE PRODUCED B Y THE APPELLANT IT IS SEEN THAT IT IS NOT A CERTIFICATE O F REGISTRATION UNDER SECTION 12A OF THE IT ACT RATHER IT IS A CONF IRMATION OF RECEIPT OF REGISTRATION APPLICATION FILED BY THE APPELLANT U/S 12(A)(A) OF THE IT ACT ON 25.03.1992. THE ONUS OF PRODUCING EVIDENCE OF REGISTRATION UNDER SECTION12A OF THE IT ACT IS ON THE APPELLANT. SINCE THE APPELLANT HA S FAILED TO PRODUCE THE SAME, THE AO WAS JUSTIFIED IN TAXING THE APPELLANT IN THE STATUS OF THE AOP AND DETERMINING THE INCOME AS PER THE INCOME AND EXPENDITURE ACCOUNT SUBMITTED BY THE APPELLANT. ACTION OF THE AO IN TR EATING THE STATUS OF THE APPELLANT AS AOP IS HEREBY UPHELD . 2.1 IT SHOWS THAT THE APPEAL OF THE ASSESSEE HAS BE EN DISMISSED BY THE CIT(A) MAINLY ON THE GROUND THAT T HE ASSESSEE HAS NOT FILED THE CERTIFICATE OF REGISTRATION UNDER SECTION 12A OF THE INCOME-TAX ACT. IN THIS REGARD, THE LD. AUTHOR IZED REPRESENTATIVE FOR THE ASSESSEE DREW MY ATTENTION T O PAGE NO.8 OF THE PAPER-BOOK, INTER ALIA, READS AS UNDER:- (SMC) ITA NO. 2753/AHD/2014 SHRI INDRAPURI JAIN SANGH VS. ITO AY : 2010-11 3 NO.BRD/SIB/110-5-I/91-92 AAYAKAR BHAVAN, RACE COURSE CIRCLE, BARODA-39007 DATED : 09.06.1992 TO THE TRUSTEE, SHREE INDRAPURI JAIN SANGH, 20, NAVPAD SOCIETY, AJWA ROAD, BARODA _______________ AS CONSTITUTED BY THE TRUST DEED/MEMORANDUM OF ASSOCIATION DATED 15.04.1991 HAS FILED THE REGISTRATION APPLICATION UNDER SECTION 12 (A)(A) OF THE INCOME-TAX ACT, 1961 IN THE PRESCRIBED FORM ON 25.03.1992 I.E., WITHIN THE STIPULATED TIME. 2. THE APPLICATION HAS BEEN ENTERED AT NO.BRD/SIB/ 110- 5-I/91-92 IN THE REGISTER OF APPLICATION UNDER SECT ION 12(A)(A) MAINTAINED IN MY OFFICE. SD/- (P.L. ROONGTA) COMMISSIONER OF INCOME-TAX BARODA NO.BRD/S 3/110-5-I/91-92 BARODA, DATED 09. 06.92 ACCORDING TO THE LD. AUTHORIZED REPRESENTATIVE FOR THE ASSESSEE, ABOVE WAS ONLY FOR THE REGISTRATION REQUI REMENT U/S. 12AA OF THE IT ACT AT THE RELEVANT POINT OF TIME, W HICH WAS FULFILLED BY THE ASSESSEE AS PER RELEVANT PROVISION S AT THE RELEVANT POINT OF TIME AND THE CHANGE CAME IN THIS REGARD SUBSEQUENTLY. ACCORDING TO THIS CONTENTION OF THE ASSESSEE, WE HOLD THAT THE CIT(A) WAS NOT JUSTIFIED IN REJECTING THE CLAIM OF THE ASSESSEE ON THE GROUND THAT THE ASSESSEE HAS NO T FILED THE REQUISITE CERTIFICATE OF REGISTRATION U/S 12A OF TH E ACT BEFORE REVENUE AUTHORITIES. IN FACT, HE HAS FILED THE REQU ISITE (SMC) ITA NO. 2753/AHD/2014 SHRI INDRAPURI JAIN SANGH VS. ITO AY : 2010-11 4 CERTIFICATES OBTAINED AS PER RELEVANT PROVISIONS OF REGISTRATION UNDER INCOME-TAX ACT AT THE RELEVANT POINT OF TIME APPLICABLE. THEREFORE, THE ASSESSING OFFICER IS DIRECTED ACCORD INGLY. 3. AS A RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON 19TH FEBRUARY, 201 6 AT AHMEDABAD. SD/- ( SHAILENDRA K. YADAV ) JUDICIAL MEMBER AHMEDABAD; DATED 19/02/2016 BIJU T., PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ! ' ' # / CONCERNED CIT 4. ' ' # ( ) / THE CIT(A) 5. &'( ! , ' ! , / DR, ITAT, AHMEDABAD 6. (- . / GUARD FILE. / BY ORDER, TRUE COPY / ( DY./ASSTT.REGISTRAR) !', / ITAT, AHMEDABAD