Shree Krishna Pranami Social Welfare and Educational Society, Udham Singh Nagar V. Commissioner of Income Tax (E), Lucknow

ITA 74/LKW/2020

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 9195 (ITAT-LUCKNOW)
• Duration Of Justice: 3 year(s) 11 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-01-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 10-01-2024
• Assessment Year: misc
• Appeal Filed On: 20-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SHEELA CHOPRA
• Keywords: Opportunity of being heard; Non compliance
• Section: 12AA

Judgement Text

I.T.A. No.74/Lkw/2020 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘B’, LUCKNOW BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.74/Lkw/2020 Assessment Year: N.A. Shree Krishna Pranami Social Welfare and Educational Society Turka Tisor, Near Gaushala, Sitarganj, Udham Singh Nagar, Uttarakhand. PAN:AASAS6905R Vs. CIT (Exemptions), Lucknow. (Appellant) (Respondent) O R D E R PER ANADEE NATH MISSHRA:A.M. (A) The present appeal vide I.T.A. No.74/Lkw/2020 has been filed by the assessee against impugned order dated 27/09/2019 (Order No.ITBA/EXM/S/EXM1/2019-20/1018360508(1) passed by learned CIT (Exemptions) rejecting the assessee’s application for registration u/s 12AA of IT Act. Grounds of appeal are as under: Appellant by None (Application for withdrawal of appeal) Respondent by Smt. Sheela Chopra, CIT (D.R.) I.T.A. No.74/Lkw/2020 2 “1. BECAUSE the "CIT(E)" has erred in law and on facts in rejecting the application for registration u/s 12AA on the ground that the application for registration was made without compliance of other laws which were material for achieving the objects of the "appellant". 2. BECAUSE on the facts and in the circumstances of the case, "CIT(E)" was not correct in holding that the "appellant" had not complied with the provisions of Right of Children to Free And Compulsory Education Act, 2009 (RTE Act) and on that basis in rejecting the application for registration u/s 12AA of the "Act". 3. BECAUSE the "appellant" had duly complied with all such mandatory requirements as were applicable to it under the allied act and view to the contrary as has been taken by "CIT(E)" is on a complete mis-interpretation of provisions of 'RTE Act' and misreading of the material and information placed on record. 4. BECAUSE the "appellant" being in the primitive stage at the relevant point of time was not required to admit any student in terms of section 12(1)(c) of the 'RTE Act' and as such the registration u/s 12AA could not have been denied on the ground of alleged non-compliance of provisions of 'RTE Act. 5. BECAUSE there had been no instance of non compliance of the provisions of 'RTE Act', consequently the registration u/s 12AA deserved to be granted. 6. BECAUSE the impugned order has been passed by "CIT(E)" without affording due and effective opportunity of being heard to the "appellant" and as such, the matter deserves to be re- stored to "CIT(E)" for passing the order a-fresh after affording proper opportunity of being heard to the "appellant". (B) At the very outset, it was noticed that the assessee has submitted an application dated 11/01/2024 seeking to withdraw the present appeal. I.T.A. No.74/Lkw/2020 3 (C) Learned Commissioner of Income Tax (Departmental Representative) expressed no objection to withdrawal of the appeal by the assessee. Accordingly, we permit the assessee to withdraw the present appeal. (D) In the result, the appeal of the assessee is dismissed as withdrawn. (Order pronounced in the open court on 11/01/2024) Sd/. Sd/. (SUDHANSHU SRIVASTAVA) (ANADEE NATH MISSHRA) Judicial Member Accountant Member Dated:11/01/2024 *Singh Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. CIT (Exemptions) 4. D.R., I.T.A.T., Assistant Registrar