Saraswati Vidhya Mandir Sikshan Samiti, RANIWARA V. CIT, Exemptions, JAIPUR

ITA 486/JODH/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 5303 (ITAT-JODHPUR)
• Duration Of Justice: 4 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-03-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 29-10-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K MADHU
• Section: 12A; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI N.S. SAINI , HONBLE ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, HONBLE JUDICIAL MEMBER ITA NO. 48 6 / JODH /201 5 SARASWATI VIDHYA MANDIR SIKSHAN SAMITI, MALWARA, RANIWARA . PAN NO. AALTS 6713 M VS. CIT (EXEMPTIONS) , JAIPUR. (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE . DEPARTMENT BY : SHRI S.K. MADHU - DR DATE OF HEARING : 09 / 0 3 /201 6 . DATE OF PRONOUNCEMENT : 09 / 03 /201 6 . O R D E R PER N.S. SAINI , ACCOUNTANT MEMBER THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (EXEMPTIONS) , JAIPUR , DATED 16 /0 9 /201 5 . 2. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS OF APPEAL: - 1. THE L D. CIT ( EXEMPTION ) HAS ERRED IN REFUSING TO GRANT REGISTRATION UNDER SEC. 12A OF THE I.T. ACT. THE ORDER SO PASSED REFUSING REGISTRATION IS BAD IN LAW AND BAD O N FACTS. 2. THE L D. CIT ( EXEMPTION ) HAD ERRED IN PROVIDING ADEQUATE AND SUFFICIENT OPPORTUNITY OF HEARING TO THE APPELLANT AND HAD ERRED IN REFUSING TO GRANT REGISTRATION. 3. THE LD. CIT (EXEMPTION) HAD ERRED IN NOT CONSIDERING THE DETAILS AND INFORMATION ALREADY SUBMITTED DURING THE COURSE OF PROCEEDINGS. 4. THE APPELLANT CRAVES LIBERTY TO ADD, AMEND, ALTER AND MODIFY ANY OF THE GROUND OF APPEAL ON OR BEFORE ITS HEARING BEFORE YOUR HONOUR. 2 ITA NO. 486/JODH/2015 3 . IN GROUND NO.2 OF THE APPEAL, THE ASSESSEE HAS CLAIMED THAT THE COMMISSIONER OF INCOME TAX (EXEMPTIONS) ERRED IN REFUSING TO GRANT REGISTRATION WITHOUT PROVIDING ADEQUATE AND SUFFIC I E N T OPPORTUNITY TO THE ASSESSEE. 4 . DEPARTMENTAL REPRESENTATIVE SUBMITTED THAT HE HAD NO OBJECTION IF THE MATTER I S REMANDED BACK TO THE FILE OF THE COMMISSIONER OF INCOME TAX (EXEMPTIONS) FOR RE - ADJUDIC A TING THE ISSUE OF GRANT ING OF REGISTRATION UNDER SEC. 12AA OF THE ACT TO THE ASSESSEE AFTER ALLOWING SUFFICIENT AND REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. 5. IN VIEW OF THE ABOVE SUBMISSI ON OF THE DEPARTMENTAL REPRESENTATIVE , WE SET ASIDE THE ORDER OF THE COMMISSIONER OF INCOME TAX (EXEMPTIONS) AND REMAND THE MATTER BACK TO HIS FILE FOR ADJUDICATING THE ISSUE DE NOVO FOR GRANTING OF REGISTRATION UNDER SEC. 12AA TO THE ASSESSEE AFTER ALLOWING REASONABLE AND SUFFICIENT OPPORTUNITY OF HEARING. THUS, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. 6 . IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE COURT AT THE CLOSE OF THE HEARING ON WEDNESDAY , THE 0 9 TH DAY OF MARCH , 201 6 AT JODHPUR . S D / - S D / - (GEORGE MATHAN) (N.S.SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER D ATED : 0 9 TH MARCH , 201 6 . VR/ - 3 ITA NO. 486/JODH/2015 COPY TO: 1. THE ASSESS E E. 2. THE REVENUE. 3. THE CIT 4. THE CIT(A) 5. THE D.R . 6. GUARD FILE. BY ORDER SR. PRIVATE SECRETARY I.T.A.T., JODHPUR .