The Income-tax Officer, Bathinda V. M/s. Sukhmani Society for Citizen Services, Bathinda

ITA 458/ASR/2013

• Counselvise Citation: 45820914 RSA 2013
• Duration Of Justice: 3 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-10-2013
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2005-2006
• Appeal Filed On: 19-06-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 12AA; 11

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR. BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SH. B.P. JAIN, ACCOUNTANT MEMBER I.T.A. NO. 458 (ASR)/2013 ASSESSMENT YEARS: 2005-06,2006-07,2007-08 & 2008-09 PAN:AAEAS7047J INCOME TAX OFFICER, VS. M/S SUKHMANI SOCIETY FOR WARD-I(1), BATHINDA CITIZEN SERVICES, MIN I SECRETARIAT, ROOM NO. 120, BATHINDA (APPELLANT) (RESPONDENT) APPELLANT BY: SH. TARSEM LAL, DR RESPONDENT BY: SH. P.N. ARORA, ADVOCATE DATE OF HEARING: 09.10.2013 DATE OF PRONOUNCEMENT: 09.10.2013 ORDER PER BENCH 1) THE REVENUE HAS FILED THE PRESENT ONE APPE AL AGAINST THE IMPUGNED ORDER DATED 28.03.2013 PASSED BY LEARNED C IT(A), BATHINDA, FOR THE ASSESSMENT YEARS 2005-06, 2006-07, 2007-08 & 2008-09 ON THE FOLLOWING GROUNDS: I. THE CIT(A) HAS ERRED BOTH IN LAW AS WELL AS ON FACT S IN ALLOWING THE ASSESSEE EXEMPTION U/S 11 OR 10(23C) AS THE CAS E MAY BE, DEPENDING ON THE OUTCOME OF A FUTURE LIKELIHOOD OF THE ASSESSEE 2 I.T.A. NO. 458 (ASR)/2013 ASSESSMENT YEARS: 2005-06, 2006-07, 2007-08 & 2008-09 GETTING HOLD OF REGISTRATION U/S 12AA OR APPROVAL U /S 10(23C), WITHOUT APPRECIATING THE DECISION OF THE JURISDICTI ONAL BENCH OF THE HON'BLE I.T.A.T. IN THE MIRROR IDENTICAL CASE OF SU KHMANI SOCIETY, MANSA IN I.T.A. NO. 551(ASR)/2011, DATED 26.09.2012 . II. THE APPELLANT CRAVES LIBERTY TO ADD OR AMEND ANY GR OUND OF APPEAL BEFORE THE APPEAL IS HEARD AND DISPOSED OFF. 2) AT THE TIME OF HEARING, WE FIND THAT THE REVENUE HAS FILED THE PRESENT ONE APPEAL AGAINST THE CONSOLIDATED IMPUGNE D ORDER DATED 28.03.2013 PASSED BY LEARNED COMMISSIONER OF INCOME TAX(APPEALS), BATHINDA, FOR THE ASSESSMENT YEARS 2005-06, 2006-07 , 2007-08 & 2008- 09, WHICH IS NOT PERMISSIBLE UNDER THE PROVISION OF LAW. THEREFORE, THE PRESENT APPEAL IS DISMISSED BEING DEFECTIVE WITH TH E LIBERTY TO THE REVENUE TO FILE AN INDEPENDENT APPEAL FOR EACH ASSE SSMENT YEARS I.E. 2005-06, 2006-07, 2007-08 & 2008-09 AND THAT WILL B E DECIDED UNDER THE LAW. 3) IN THE RESULT, THE APPEAL FILED BY THE REVENUE I S DISMISSED BEING DEFECTIVE. ORDER PRONOUNCED IN THE OPEN COURT ON 9 TH OCTOBER, 2013 SD/./- SD/./- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 9 TH OCTOBER, 2013 /RK/ COPY OF THE ORDER FORWARDED TO: 3 I.T.A. NO. 458 (ASR)/2013 ASSESSMENT YEARS: 2005-06, 2006-07, 2007-08 & 2008-09 1. THE ASSESSEE: M/S SUKHMANI SOCIETY FOR CITIZEN SERV ICES, MINI SECRETARIAT, ROOM NO. 120, BATHINDA 2. INCOME TAX OFFICER, WARD-I(I), BATHINDA, 3. THE CIT(A), BATHINDA 4. THE CIT, BATHINDA 5. THE SR DR, I.T.A.T., TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.