P K Lahari Education And Welfare Society, CHURU V. CIT-III, JAIPUR

ITA 368/JODH/2014

• Counselvise Citation: 36823314 RSA 2014
• Duration Of Justice: 3 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-09-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 17-09-2014
• Assessment Year: 2006-2007
• Appeal Filed On: 06-06-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: O P MEENA
• Assessee Lawyers: RAJESH BHAWSINGHKA
• Section: 12A; 12; 2

Judgement Text

IN THE INCOMETAX APPELLATE TRIBUNAL JODHPUR BENCH: J ODHPUR ( BEFORE SHRI H ARI OM MARATHA, JUDICIAL MEMBER AND SHRI N.K. SAINI, ACCOUNTANT MEMBER ) I.T.A. NO. 368 /JODH/201 4 (A.Y. 200 6 - 0 7 P.K. LAHARI EDUCATION AND WELFARE SOCIETY VS. C.I.T - III C/O RAJES H KUMAR BHAWSINGHKA PAN NO. AOVPS9583D (APPELLANT) (RESPONDENT) ASSESSEE BY : - SHRI RAJESH BHAWSINGHKA DEPARTMENT BY : - SHRI O.P. MEENA - D.R. DATE OF HEARING : 1 7 /0 9 /201 4 DATE OF PRONOUNCEMENT : 19 / 0 9 /2014 O R D E R P E R HA RI OM MARATHA, J.M. : THIS APPEAL OF THE ASSESSEE, FOR A.Y. 200 6 - 0 7 , IS DIRECTED AGAINST THE ORDER OF LD. COMMISSIONER OF INCOME - TAX, JODHPUR, DATED 8 MARCH 2014 PASSED U/S 1 2 AA OF THE INCOME TAX ACT, 1961 (THE ACT FOR SHORT). 2 2. BRIEFLY STATED, TH E FACTS OF THE CASE ARE THAT THE ASSESSEE APPLIED FOR REGISTRATION U/S 12A OF THE INCOME - TAX ACT, 1961 ['THE ACT' FOR SHORT] ON 8.9.2009. HOWEVER, THIS APPLICATION WAS LOST IN THE OFFICE OF THE COMMISSIONER AND NO ORDER WAS PASSED WITHIN SIX MONTHS AS IS MANDATED BY THE PROVISIONS OF THE ACT. THE COMMISSIONER, ON THE OTHER HAND, HAS DISMISSED THE APPLICATION. 3. BEFORE US THE APPELLANTS AUTHORIZED REPRESENTATIVE SUBMITTED THAT AS PER THE DEEMING PROVISIONS OF THE ACT, IN CASE THE REGISTRATION OF AN APP LICATION FILED IS NEITHER REJECTED NOR ALLOWED WITHIN SIX MONTHS OF ITS APPLICATION AND RECEIVED IN THE OFFICE OF THE COMMISSIONER, IT WOULD BE DEEMED THAT THE REGISTRATION HAS BEEN GRANTED. WE ARE IN AGREEMENT WITH THIS SUBMISSION OF THE LD. A.R. BUT IN THE INTEREST OF JUSTICE, WE RESTORE THIS MATTER TO THE FILE OF THE LD. CIT(A) WITH A DIRECTION THAT HE SHALL GRANT REGISTRATION AFTER ASCERTAINING THAT THE OBJECTS OF THE TRUST ARE CHARITABLE IN NATURE. WITH THIS OBSERVATION, THIS APPEAL IS ALLOWED FOR S TATISTICAL PURPOSES. 3 4 . IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 19 TH SEPTEMBER , 2014. SD/ - SD/ - (N.K.SAINI) [HARI OM MARATHA] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 19 TH SEPTEMBER , 2014 VL/ - COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT BY ORDER 4. THE CIT(A) 5 . THE DR SR. PRIVATE SECRETARY ITAT, JODHPUR