Shri Suresh Chand Singhal Sikshan Sansthan, Agra V. C.I.T.-II, Agra

ITA 367/AGR/2011

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 2113 (ITAT-AGRA)
• Duration Of Justice: 1 year(s) 6 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-04-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 23-04-2013
• Assessment Year: misc
• Appeal Filed On: 29-09-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: MANUJ SHARMA S
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI A.L. GEHLOT, ACCOUNTANT MEMBER ITA NO.367/AGRA/2011 SHRI SURESH CHAND SINGHAL SIKSHAN VS. COMMISSIONE R OF INCOME TAX-II, SANSTHAN, AGRA. C/O. SHRI SANJEEV KUMAR AGARWAL, SECRETARY, 34, ANNU EANCLAVE, KAMLA NAGAR, AGRA. (PAN : AAEAS 7980 G). (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI RAJENDRA SHARMA & SHRI MANUJ SHARMA, ADVOCATES RESPONDENT BY : SHRI WASEEM ARSHAD, SR. D.R. DATE OF HEARING : 23.04.2013 DATE OF PRONOUNCEMENT : 23.04.2013 ORDER PER A.L. GEHLOT, ACCOUNTANT MEMBER: THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER DATED 29.07.2011 PASSED BY THE LD. CIT-II, AGRA. 2. THE GROUND RAISED IN THE APPEAL IS IN RESPECT OF CHALLENGING REJECTION ORDER OF THE CIT UNDER SECTION 12AA OF THE INCOME TAX ACT, 1 961 (THE ACT HEREINAFTER). 2 ITA NO.367/AGRA/2011 THE APPEAL IS FILED LATE BY TWO DAYS. THE ASSESSEE FILED CONDONATION APPLICATION SATING THAT DUE TO TYPING ERROR AND SOME MIS-COMMUN ICATION/UNDERSTANDING THE APPEAL WAS DELAYED BY 2 DAYS. 3. WE HAVE HEARD THE LD. REPRESENTATIVES OF THE PAR TIES AND RECORDS PERUSED. AS PER THE CONDONATION APPLICATION AND AFTER HEARIN G THE LD. REPRESENTATIVES OF THE PARTIES, WE CONDONE THE DELAY IN FILING THE APPEAL IN THE INTEREST OF JUSTICE. 4. THE BRIEF FACTS OF HE CASE ARE THAT THE ASSESSEE SANSTHAN MOVED AN APPLICATION IN FORM NO.10A FOR REGISTRATION UNDER S ECTION 12AA OF THE ACT ON 28.01.2011. THE CIT REJECTED THE SAME AS SHE DID N OT SATISFY HERSELF ABOUT THE GENUINENESS OF THE OBJECTIVES AND THE ACTIVITIES OF THE ASSESSEE SANSTHAN FOR THE BENEFIT GENERAL PUBLIC. 5. LD. AUTHORISED REPRESENTATIVE SUBMITTED THAT THE ASSESSEE SANSHAN AMENDED THE OBJECT CLAUSE AND A COPY OF WHICH IS PLACED AT PAGE NOS.48 TO 60 OF THE PAPER BOOK. IT IS ALSO SUBMITTED THAT THIS AMENDED OBJEC TS & MEMORANDUM OF ARTICLES & ASSOCIATION OF THE SANATAN HAS BEEN FILED WITH THE OFFICE OF THE SOCIETY REGISTRATION, AGRA. 3 ITA NO.367/AGRA/2011 6. AFTER HEARING THE LD. DEPARTMENTAL REPRESENTATIV E, WE FIND THAT THE RELEVANT FACTS AS REQUIRED FOR GRANTING REGISTRATION UNDER S ECTION 12AA OF THE ACT ARE TO BE PUT ON RECORD AFTER NECESSARY VERIFICATION AND EXAM INATION OF THE DOCUMENTS. THE ASSESSEE HAS ALSO FURNISHED AMENDED MEMORANDUM OF A RTICLES & ASSOCIATION OF SANSTHAN WHICH IS ALSO REQUIRED EXAMINATION IN THE LIGHT OF SECTION 12AA OF THE ACT. WE, THEREFORE, SEND BACK THIS ISSUE TO THE FI LE OF CIT WITH DIRECTION TO DECIDE THE ISSUE AFRESH IN ACCORDANCE WITH LAW AFTER PROVI DING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. 7. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. (ORDER PRONOUNCED IN THE OPEN COURT ON 23.04.2013) SD/- SD/- (BHAVNESH SAINI) (A.L. GEHLOT) JUDICIAL MEMBER ACCOUNTANT MEMBER PBN/* COPY OF THE ORDER FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT (APPEALS) CONCERNED 4. CIT CONCERNED 5. D.R., ITAT, AGRA BENCH, AGRA 6. GUARD FILE. BY ORDER SR. PRIVATE SECRETARY INCOME-TAX APPELLATE TRIBUNAL, AGRA TRUE COPY