Kalpana Shiksha Khadi Gramudhyog Samiti, Firozabad V. CIT, Agra

ITA 642/AGR/2008

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 6933 (ITAT-AGRA)
• Duration Of Justice: 1 year(s) 5 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-04-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 21-04-2010
• Assessment Year: misc
• Appeal Filed On: 23-10-2008
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R C SHARMA
• Assessee Lawyers: MANOJ AGARWAL
• Keywords: Set aside
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA BEFORE SHRI R.K. GUPTA, JUDICIAL MEMBER AND SHRI P.K. BANSAL, ACCOUNTANT MEMBER ITA NO.642/AGR/2008 KALPANA SHIKSHA KHADI GRAMUDHYOG SAMITI, VS. C.I.T . II, AGRA. 196, DAK BANGLA, PREMA NAGAR, FIROZABAD. (PAN : AAAAK 2012 M). (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI MANOJ AGARWAL, C.A. RESPONDENT BY : SHRI R.C. SHARMA, JR. D.R. ORDER PER P.K. BANSAL, A.M.: THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT-II DATED 13.08.2008 BY WHICH THE CIT REJECTED THE APPLICATIO N OF THE ASSESSEE FOR GRANT OF REGISTRATION UNDER SECTION 12AA OF THE INCOME-TAX ACT, 1961 (TH E ACT HEREINAFTER). 2. AFTER HEARING THE RIVAL SUBMISSIONS, WE NOTED TH AT THE CIT HAS ASKED FOR CERTAIN DETAILS FROM THE ASSESSEE ALONGWITH ITS BOOKS OF ACCOUNTS B UT THE ASSESSEE FAILED TO PRODUCE THE NECESSARY DETAILS AND THE BOOKS OF ACCOUNTS. IN TH E ABSENCE OF NON-SUBMISSION OF DETAILS OF THE BOOKS OF ACCOUNTS, THE CIT DID NOT GRANT THE REGIST RATION TO THE ASSESSEE. WE, THEREFORE, IN THE INTEREST OF JUSTICE AND FAIR PLAY TO BOTH THE PARTI ES, SET ASIDE THE ORDER OF THE CIT AND DIRECT THE CIT TO RECONSIDER THE APPLICATION OF THE ASSESSEE F ILED UNDER SECTION 12AA AFTER GIVING PROPER 2 OPPORTUNITY TO THE ASSESSEE FOR SUBMITTING THE NECE SSARY INFORMATION REQUIRED. THE ASSESSEE IS ALSO DIRECTED TO COMPLY WITH THE DIRECTIONS OF THE CIT. 3. IN THE RESULT, APPEAL FILED BY THE ASSESSEE STAN DS ALLOWED FOR STATISTICAL PURPOSES. (ORDER PRONOUNCED IN THE OPEN COURT ON 21.04.2010) . SD/- SD/- (R.K. GUPTA) (P.K. BANSAL) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE: AGRA DATE: 21 ST APRIL, 2010. PBN/* COPY OF THE ORDER FORWARDED TO: 1. APPELLANT 2. RESPONDENT BY ORDER 3. CIT CONCERNED 4. CIT (APPEALS) CONCERNED 5. DR, ITAT, AGRA BENCH, AGRA 6. GUARD FILE ASSIST ANT REGISTRAR INCOME-TAX APPELLATE TRIBUNAL, AGRA TRUE COPY