M/s. Canyon Education Society, Bhopal V. The C.I.T., Bhopal

ITA 598/IND/2009

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 8005 (ITAT-INDORE)
• Duration Of Justice: 2 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-03-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 18-03-2010
• Assessment Year: 2007-2008
• Appeal Filed On: 30-12-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: APARNA KARAN
• Assessee Lawyers: D D VIJAY; A H ANSARI
• Keywords: Competent authority
• Section: 12A; 154

Judgement Text

PAGE 1 OF 3 - I.T.A.NO. 598/IND/2007 M/S. CANYON EDUCATION SOCIETY, BHOPAL IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH : INDORE BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER AND SHRI V.K. GUPTA, ACCOUNTANT MEMBER PAN NO. : AAAAC1528N I.T.A.NO.598/IND/2009 A.Y. : 2007-08 M/S.CANYON EDUCATION SOCIETY, COMMISSIONER OF INCOME-TAX, BHOPAL AKHTER MANZIL, VS BEHIND SINDHI MARKET, BHOPAL APPELLANT RESPONDENT APPELLANT BY : SHRI D. D. VIJAY, C. A. AND A.H. ANSARI, ADV. RESPONDENT BY : SMT. APARNA KARAN, SR. DR DATE OF HEARING : 18.3.2010 O R D E R PER V.K. GUPTA, A.M. THIS APPEAL FILED BY THE ASSESSEE ARISES OUT OF ORD ER OF THE LD. CIT, BHOPAL, DATED 31.10.2007. 2. WE HAVE HEARD BOTH THE PARTIES AND HAVE ALSO PERUSE D THE MATERIAL AVAILABLE ON RECORD. 3. IN THIS APPEAL, THE ASSESSEE IS AGGRIEVED BY THE D ECISION OF THE LD. CIT(A) IN REJECTING THE APPLICATION MADE BY THE ASSESSEE U/S 154 FOR PAGE 2 OF 3 - I.T.A.NO. 598/IND/2007 M/S. CANYON EDUCATION SOCIETY, BHOPAL GRANTING REGISTRATION TO THE ASSESSEE SOCIETY WITH EFFECT FROM 1.4.2006 INSTEAD OF 1.4.2007. 4. THE FACTS, IN BRIEF, ARE THAT THE ASSESSEE SUBMITTE D AN APPLICATION U/S 12A IN THE OFFICE OF CHIEF COMMISSIONER OF INCO ME TAX, BHOPAL, ON 30.3.2007, WHO FORWARDED THIS APPLICATION TO CONCER NED CIT ON 5.4.2007. THE LD. CIT GRANTED REGISTRATION TO THE ASSESSEE SO CIETY WITH EFFECT FROM 1.4.2007 ON THE BASIS THAT THE APPLICATION WAS RECE IVED IN HIS OFFICE ON 5.4.2007. THE ASSESSEE MOVED AN APPLICATION U/S 154 FOR GRANT OF REGISTRATION WITH EFFECT FROM 1.4.2006 AS ORIGINAL LY PRAYED AND NARRATING THE CORRECT FACTS. THE LD. CIT, HOWEVER, REJECTED T HIS APPLICATION FOR THE REASON THAT APPLICATION WAS RECEIVED IN HIS OFFICE ON 5.4.2007 AND THE CHIEF COMMISSIONER WAS NOT THE COMPETENT AUTHORITY TO GRANT THE REGISTRATION. AGGRIEVED BY THIS, THE ASSESSEE IS IN APPEAL BEFORE US. 5. THE LEARNED COUNSEL NARRATED THE FACTS AND REITERAT ED THE SUBMISSIONS MADE BEFORE THE LD. CIT(A). 6. THE LD. DEPARTMENTAL REPRESENTATIVE, ON THE OTHER H AND, PLACED STRONG RELIANCE ON THE ORDER OF LD. CIT. 7. WE HAVE CONSIDERED THE SUBMISSIONS MADE BY BOTH THE SIDES, MATERIAL ON RECORD AND THE ORDERS OF THE AUTHORITIE S BELOW. 8. ADMITTEDLY, THE ORIGINAL APPLICATION HAS BEEN FILED ON 30.3.2007 AND ON THAT BASIS, THE ASSESSEE SHOULD HAVE BEEN GR ANTED REGISTRATION U/S PAGE 3 OF 3 - I.T.A.NO. 598/IND/2007 M/S. CANYON EDUCATION SOCIETY, BHOPAL 12-A, WITH EFFECT FROM 1.4.2006. HOWEVER, INADVERT ENTLY THIS APPLICATION HAS BEEN FILED IN THE OFFICE OF CHIEF COMMISSIONER OF INCOME-TAX INSTEAD OF CONCERNED COMMISSIONER, WHICH, IN OUR OPINION, I S NOT A JUSTIFIED BASIS TO REJECT THE CLAIM OF THE ASSESSEE PARTICULARLY WH EN THE APPLICATION HAD BEEN FILED WITH THE DEPARTMENT ON 30.3.2007 AND REG ISTRATION HAS ALSO BEEN GRANTED. THEREFORE, WE DIRECT THE LD. CIT TO G RANT REGISTRATION TO THE ASSESSEE WITH EFFECT FROM 1.4.2006. 9. IN THE RESULT, THIS APPEAL FILED BY THE ASSESSEE ST ANDS ALLOWED. THIS ORDER HAS BEEN PRONOUNCED IN THE OPEN COURT ON 18 TH MARCH, 2010. SD/- SD/- (JOGINDER SINGH) (V. K. GUPTA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 18 TH MARCH, 2010. CPU* 18193