ISWAM ACADEMY OF TECHNICAL AND GENERAL EDUCATION, Burhanpur V. The CIT- II, Indore

ITA 29/IND/2013

• Counselvise Citation: 2922714 RSA 2013
• Duration Of Justice: 2 year(s) 7 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-08-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 28-07-2015
• Assessment Year: 2012-2013
• Appeal Filed On: 17-01-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJIV VARSHNEY
• Keywords: Opportunity of being heard
• Section: 12A

Judgement Text

ISWAN ACADEMY OF TECHNICAL AND GENERAL EDUCATION ITA NO. 29/IND/2013 1 IN THE INCOME TAX APPELLATE TRIBUNA L INDORE BENCH, INDORE BEFORE SHRI D.T. GARASIA, HONBLE JUDICIAL MEMBER AND SHRI B.C. MEENA, HONBLE ACCOUNTANT MEMBER ITA NO. 29/IND/2013 A.Y.2012-13 ISWAN ACADEMY OF TECHNICAL & GENERAL EDUCATION, BURHANPUR PAN AAAAI 3623G ::: APPELLANT VS COMMISSIONER OF INCOME TAX-II INDORE ::: RESPONDENT APPELLANT BY SHRI SUMIT NEMA RESPONDENT BY SHRI RAJIV VARSHNEY DATE OF HEARING 28.7.2015 DATE OF PRONOUNCEMENT 1 7 .8.2015 O R D E R PER SHRI B.C. MEENA, AM THIS APPEAL FILED BY THE ASSESSEE EMANATES FROM THE ORDER OF THE LEARNED CIT-II, INDORE, DATED 26.11. 2012. ISWAN ACADEMY OF TECHNICAL AND GENERAL EDUCATION ITA NO. 29/IND/2013 2 2. AT THE OUTSET OF THE HEARING, THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEES APPLICATION F OR REGISTRATION U/S 12A OF THE ACT HAS BEEN DISMISSED WI THOUT CONSIDERING VARIOUS DOCUMENTS SUBMITTED BEFORE THE LEARNED CIT. HE SUBMITTED THAT THE ASSESSEE IS AN EDUCATIONAL INSTITUTION AND THE EDUCATION IS A CHARITABLE ACTIVITY. HE, THEREFORE, PLEADED THAT THE MATTER MAY BE RESTORED TO THE FILE OF THE CIT FOR CONSIDERING THE DOCUMENTS PLACED BEFORE HIM BY THE ASSESSEE. 3. AFTER HEARING BOTH THE SIDES, WE FIND IT APPROPRI ATE TO REMAND THE ISSUE TO THE FILE OF THE LEARNED CIT FOR D ECIDING THE ISSUE DE NOVO AFTER CONSIDERING VARIOUS DOCUMENTS FILED BEFORE HIM BY THE ASSESSEE, AFTER PROVIDING THE ASSESS EE A REASONABLE OPPORTUNITY OF BEING HEARD. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE STANDS ALLO WED FOR STATISTICAL PURPOSES. ISWAN ACADEMY OF TECHNICAL AND GENERAL EDUCATION ITA NO. 29/IND/2013 3 PRONOUNCED IN OPEN COURT ON 17 TH AUGUST, 2015 SD SD (D.T. GARASIA) (B.C. MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER 17 TH AUGUST, 2015 DN/-