Kundan Vidya Mandir Alumni Association, Ludhiana V. THE Commissioner of Income Tax(Exemptions), Chandigarh

ITA 582/ASR/2016

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 8736 (ITAT-AMRITSAR)
• Duration Of Justice: 2 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-02-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 24-11-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH: (CIRCUIT BENCH AT JALANDHAR) BEFORE SHRI A. D. JAIN, JUDICIAL MEMBER, AND SHRI T.S. KAPOOR, ACCOUNTANT MEMBER I.T.A NO.582/ASR/2016 (ASSESSMENT YEAR N/A) KUNDAN VIDYA MANDIR ALUMNI ASSOCIATION, KUNDAN VIDYA MANDIR, CIVIL LINES, RAJPURA RAOD, LUDHIANA. PAN NO.AADAK0049H (ASSESSEE) VS .. CIT (EXEMPTIONS) CHANDIGARH. (REVENUE) ASSESSEE BY SHRI . ASHWANI KUMAR, CA. REVENUE BY SHRI PAWAN KUMAR CIT,DR. ORDER PER, A. D. JAIN, JUDICIAL MEMBER: THIS IS ASSESSEES APPEAL AGAINST THE ORDER DATED 2 6.09.2016 PASSED BY THE LD. CIT(EXEMPTIONS), REJECTING THE ASSESSEES APPLICATI ON FOR REGISTRATION U/S 12AA OF THE I.T. ACT. 2. DURING THE HEARING OF THE APPEAL, THE LD. COUNSE L FOR THE ASESSEE FILED, INTER ALIA, A COPY OF THE REGISTRATION CERTIFICATE DATED 11.07.2000, ISSUED BY THE LD. CIT, GRANTING REGISTRATION TO THE ASSESSEE U/S 12A(A) OF THE ACT, W.E.F. 01.04.1998. IN THE DATE OF HEARING 25.01.2017 DATE OF PRONOUNCEMENT 22 .02.2017 I.T.A NO.582/ASR/2016 2 SYNOPSIS FILED BEFORE US, AS WELL AS IN THE ARGUMEN TS MADE, THE ASSESSEE HAS STATED THAT ADMITTEDLY, THIS CERTIFICATE COULD NOT BE FILE D BEFORE THE LD. CIT(E). 3. IN VIEW OF THE ABOVE, IN THE INTEREST OF JUSTICE , WE REMIT THIS MATTER TO THE LD. CIT(E), TO RE-DECIDE THE ASSESSEES APPLICATION AFT ER TAKING INTO CONSIDERATION THE ABOVE CERTIFICATE. THE ASSESSEE, NO DOUBT, SHALL CO -OPERATE IN THE FRESH PROCEEDINGS BEFORE THE LD. CIT(E) AND ALL PLEAS AVAILABLE TO TH E ASSESSEE UNDER THE LAW SHALL REMAIN SO AVAILABLE TO IT. 4. IN THE RESULT, FOR STATISTICAL PURPOSES, THE APP EAL OF THE ASSESSEE IS TREATED AS ALLOWED. ORDER PRONOUNCED IN THE OPEN COUR T ON 22/02/2017. SD/- SD/- (T. S. KAPOOR) (A.D. JAIN) ACCOUTANT MEMBER JUDI CIAL MEMBER DATED: 22/02/2017 *AKV* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT BY ORDER AR/SR.P.S./P.S.