Devi Chatturshringi Mandir Trust, Pune V. Income-tax Officer, Ward - 6 (3), Pune

ITA 830/PUN/2019

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 1109 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 11 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-05-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 28-05-2019
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Section: 2; 11; 143(3); 12A; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI S. S. GODARA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.830/PUN/2019 िनधाᭅरण वषᭅ / Assessment Year: 2011-12 Devi Chatturshringi Mandir Trust, 1- Chaturshringi, Senapati Bapat Road, Pune- 411005. PAN : AAATD5475G Vs. ITO, Ward-6(3), Pune. Appellant Respondent आदेश / ORDER PER S. S. GODARA, JM: This assessee’s appeal for assessment year 2011-12 arises against the CIT(A)-10 Pune’s order dated 18.03.2019 passed in case no.PN/CIT(A)10/ITO,Wd-6(3)/1043/14-15 involving proceedings u/s 143(3) of the Income Tax Act, 1961; in short the Act. Case called twice. None appears at assessee’s behest. It is accordingly proceeded ex-parte. Assessee by : None Revenue by : Shri Arvind Desai Date of hearing : 23.05.2022 Date of pronouncement : 26.05.2022 ITA No.830/PUN/2019 2 2. Coming to the assessee’s sole substantive ground challenging correctness of both the lower authorities’ action denying section 11 exemption, it transpires at the outset from perusal of the case file that this tribunal co-ordinate bench order dated 11.03.2016 in ITA No.785/PUN/2014 had restored the issue of its section 12AA registration to the CIT(E) regarding the corresponding application filed way back on 11.04.2001. 3. Mr. Desai vehemently argued during the course of hearing that section 12A does not grant retrospective registration to the assessee in light of sub-section 2 read with the corresponding proviso(s) therein. He fails to dispute that the assessee had been carrying out similar nature of activities all along; albeit prima-facie, and therefore, the learned Assessing Officer needs to await for the final outcome of its foregoing registration. I order accordingly and make it clear that it shall be very much open for the learned Assessing Officer to examine this section 11 exemption issue afresh after the CIT(E) takes his final call qua the assessee’s section 12AA registration. Needless to say, the taxpayer shall be at liberty to file all further evidence on record; if so advised in consequential proceedings. ITA No.830/PUN/2019 3 4. This assessee’s appeal is allowed for statistical purposes in above terms. Order pronounced on this 26 th day of May, 2022. Sd/- (S. S. GODARA) JUDICIAL MEMBER पुणे / Pune; ᳰदनांक / Dated : 26 th May, 2022. Sujeet (DOC) आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT(A)-10, Pune 4. The Pr. CCIT, Pune. 5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “SMC” बᱶच, पुणे / DR, ITAT, “SMC” Bench, Pune. 6. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.