Shri Guruji Samskutik Pratishtan, Pandharpur, Solapur V. Commissioner of Income-tax,

ITA 509/PUN/2016

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 7734 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 3 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-06-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 26-06-2018
• Assessment Year: misc
• Appeal Filed On: 23-03-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHIVRAJ MORE
• Assessee Lawyers: RISHI LODHA
• Section: 12A; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, PUNE . , , , BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM . / ITA NO . 509 /P U N/201 6 SHRI GURUJI SAMSKUTIK PRATISHTAN, PANDHARPUR, C/O MADHAV MIRASDAR, SHRINATH NAGAR, MALSIRAS, DISTT. - SOLAPUR PAN : AAPTS0752A ....... / APPELLANT / V/S. COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE / RESPONDENT ASSESSEE BY : S HRI RISHI LODHA REVENUE BY : SHRI SHIVRAJ MORE / DATE OF HEARING : 2 6 - 06 - 201 8 / DATE OF PRONOUNCEMENT : 27 - 0 6 - 201 8 / ORDER PER VIKAS AWASTHY, JM : TH IS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF COMMI SSIONER OF INCOME TAX ( EXEMPTIONS), PUNE DATED 22 - 01 - 2016 REJECTING THE APPLICATION OF ASSESSEE FOR GRANT OF REGISTRATION U/S. 12A A O F THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT ). 2 ITA NO . 509/PUN/2016 2. SHRI RISHI LODHA APPEARING ON BEHALF OF THE ASSESSEE SUBMITTED THAT THE ASSESSEE IS A TRUST ENGAGED IN THE ACTIVITIES OF DEVELOPMENT AND UPLIFTMENT OF TRIBES AND BACKWARDS BY PROVIDING THEM EDUCATION, MEDICAL FACILITIES ETC. THE ASSESSEE FILED AN APPLICATION BEFORE THE COMMISSIONER OF INCOME TAX (EXEMPTIONS) FOR GRANT OF REGISTRATION U/S. 12AA ON 22 - 07 - 2015. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS) REJECTED THE APPLICATION OF ASSESSEE IN AN EX - PARTE PROCEEDINGS. THE LD. AR PRAYED THAT THE MATTER MAY BE REMITTED BACK TO COMMISSI ONER OF INCOME TAX (EXEMPTIONS) WITH A DIRECTION TO GRANT AN OPPORTUNITY OF HEARING TO THE ASSESSEE. 3. SHRI SHIVRAJ MORE REPRESENTING THE DEPARTMENT FAIRLY ADMITTED THAT THE IMPUGNED ORDER HAS BEEN PASSED BY THE COMMISSIONER OF INCOME TAX (EXEMPTIONS) IN THE ABSENCE OF ASSESSEE. HOWEVER, THE LD. DR POINTED THAT NOTICE WAS ISSUED TO THE ASSESSEE THROUGH RPAD ON 24 - 12 - 2015 . NO ONE APPEARED BEFORE THE COMMISSIONER OF INCOME TAX (EXEMPTIONS) TO REPRESENT THE ASSESSEE. 4. BOTH SIDES HEARD. IT IS AN UN DISPUTED FACT THAT THE IMPUGNED ORDER HAS BEEN PASSED IN AN EX - PARTE PROCEEDINGS BY THE COMMISSIONER OF INCOME TAX (EXEMPTIONS). TAKING INTO CONSIDERATION ENTIRETY OF FACTS AND IN THE INTEREST OF JUSTICE WE REMIT THIS FILE BACK TO COMMISSIONER OF INCOME T AX (EXEMPTIONS) FOR DECIDING THE APPLICATION OF THE ASSESSEE FOR GRANT OF REGISTRATION U/S. 12AA AFRESH , AFTER AFFORDING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE, IN ACCORDANCE WITH LAW. 3 ITA NO . 509/PUN/2016 5. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED ON WEDNESDAY, THE 27 TH DAY OF JUNE, 201 8 . SD/ - SD/ - ( . /D. KARUNAKARA RAO ) ( / VIKAS AWASTHY) / ACCOUNTANT MEMBER / JUDICIAL MEMBER / PUNE; / DATED : 27 TH JUNE, 2018 RK / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), PUNE 4. , , , / DR, ITAT, B BENCH, PUNE. 5 . / GUARD FILE. / / // TRUE COPY// / BY ORDER, / PRIVATE SECRETARY, , / ITAT, PUNE