MESERS ARYA SAMAJ TRUST , KAPURTHALA V. INCOME TAX OFFICER(EXEMPTIONS), JALANDHAR

ITA 641/ASR/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 4404 (ITAT-AMRITSAR)
• Duration Of Justice: 4 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 14-05-2019
• Assessment Year: 2014-2015
• Appeal Filed On: 26-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PARWINDER KAUR
• Assessee Lawyers: Y K SUD
• Keywords: Set aside
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. N. S. SAINI, ACCOUNTANT MEMBER AND SH. N. K. CHOUDHRY, JUDICIAL MEMBER ITA NO. 641/ASR./2018 : ASSTT. YEAR : 2014-15 ARYA SAMAJ TRUST, RAILWAY ROAD, KAPURTHALA VS INCOME TAX OFFICER(E), JALANDHAR (APPELLANT) (RESPONDENT) PAN NO. AADTA9351M ASSESSEE BY : SH. Y. K. SUD, CA REVENUE BY : SMT. PARWIND ER KAUR, DR DATE OF HEARING : 14.05 .201 9 DATE OF PRONOUNC E MENT : 14 .05 .201 9 ORDER PER N. S. SAINI, ACCOUNTANT MEMBER: THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX(APPEALS)-2, JALANDHAR DATED 01.10.2018. 2. AT THE OUTSET, THE AUTHORIZED REPRESENTATIVE OF THE ASSESSEE SUBMITTED THAT REGISTRATION U/S 12AA OF TH E INCOME TAX ACT WAS NOT AVAILABLE TO THE ASSESSEE. THEREFOR E, THE ASSESSMENT WAS FRAMED BY THE ASSESSING OFFICER BY T REATING THE ASSESSEE AS AN AOP AND ASSESSING THE ASSESSEE T O TAX. HE FILED COPY OF AN ORDER DATED 12.03.2019 OF JOINT CO MMISSIONER OF INCOME TAX (OSD) (HQ), EXEMPTIONS AND SUBMITTED THAT REGISTRATION U/S 12AA OF THE ACT WAS GRANTED TO THE ASSESSEE WITH EFFECT FROM ASSESSMENT YEAR 2015-16. IT WAS PR AYED THAT THE MATTER SHOULD BE RESTORE BACK TO THE FILE OF TH E ASSESSING ITA NO. 641/ ASR./2018 ARYA SAMAJ TRUST 2 OFFICER FOR DE-NOVO ASSESSMENT OF INCOME OF THE ASSESSEE CONSIDERING THE REGISTRATION U/S 12AA OF THE ACT NO W GRANTED TO THE ASSESSEE. 3. THE DEPARTMENTAL REPRESENTATIVE HAD NO OBJECTION TO THE ABOVE SUBMISSION OF THE AUTHORIZED REPRESENTATIVE O F THE ASSESSEE. 4. IN THE ABOVE FACTS AND CIRCUMSTANCES OF THE CASE , WE SET ASIDE THE ORDERS OF THE LOWER AUTHORITIES AND RESTO RE THE MATTER BACK TO THE FILE OF ASSESSING OFFICER TO MAK E THE ASSESSMENT OF THE ASSESSEE DE-NOVO TAKING INTO CONSIDERATION REGISTRATION U/S 12AA OF THE ACT NOW GRANTED TO THE ASSESSEE WITH EFFECT FROM THE ASSESSMENT YEAR 2015-16. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. (ORDER PRONOUNCED IN THE COURT ON 14 TH DAY OF MAY 2019 AT AMRITSAR) SD/- SD/- (N. K. CHOUDHRY) (N. S. SAINI) JUDICIAL MEMBER ACCOUN TANT MEMBER DATED: 14/05/2019 *SUBODH* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR