Dalit Mahila Samiti, V. Commissioner of Income Tax-II, Kanpur

ITA 877/LKW/2014

• Counselvise Citation: 87723714 RSA 2014
• Duration Of Justice: 6 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-06-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 29-04-2015
• Assessment Year: misc
• Appeal Filed On: 02-12-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR ANAND KUMAR AGARWAL
• Assessee Lawyers: YOGESH AGARWAL
• Section: 12A

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B, LUCKNOW BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI A.K. GARODIA, ACCOUNTANT MEMBER ITA NO.877/LKW/2014 ASSESSMENT YEAR: N. A. DALIT MAHILA SAMITI, C/O VANANGANA MAHINDRA TRACTOR AGENCY, PURANI BAZAAR, KARVI, CHITRAKOOT 210 205 PAN:AABAD3395H VS. CIT II, KANPUR (APPELLANT) (RESPONDENT) ASSESSEE BY SHRI YOGESH AGARWAL, ADVOCATE DEPARTMENT BY DR. ANAND KUMAR AGARWAL, CIT DR DATE OF HEARING 01/05/2015 DATE OF PRONOUNCEMENT 0 5 /06/2015 O R D E R PER A. K. GARODIA, A.M. THIS IS ASSESSEES APPEAL DIRECTED AGAINST THE ORDER OF LEARNED CIT II KANPUR U/S 12A ON 16.09.2014. 2. THE ASSESSEE HAS RAISED AS MANY AS 5 GROUNDS BUT THE ONLY GRIEVANCE OF THE ASSESSEE IS ABOUT REJECTION OF THE CLAIM OF THE ASSESSEE FOR REGISTRATION U/S 12AA. 3. LEARNED AR OF THE ASSESSEE SUBMITTED THAT THE BASIS OF THE ORDER OF LEARNED CIT IS THIS THAT THERE IS NO EVIDENCE OF ANY ACTIVITY, GENUINE OR OTHERWISE HAVING BEEN UNDE RTAKEN. HE FURTHER SUBMITTED THAT ON PAGE 20 TO 28 OF THE PAPER BOOK ARE COPY OF NEWS PAPER CUTTINGS SHOWING THE WORK UNDERTAKEN BY THE ASSESSEE. HE ALSO SUBMITTED THAT THE REPORT FOR F.Y. 2013 2 14 IS AVAILABLE ON PAGE 40 50 AND THE SAME FOR F.Y. 2014 15 IS ON PAGES 51 TO 58. HE ALSO SUBMITTED THAT PHOTOGRAPHS TAKEN DURING CONDUCTING OF VARIOUS ACTIVITIES ARE ON PAGES 59 TO 70. HE ALSO SUBMITTED THAT THE AUDITED ACCOUNTS FOR F.Y. 2013 14 IS AVAILABLE ON PAGES 71 TO 75 OF THE PAPER BOOK. LEARNED DR O F THE REVENUE SUPPORTED THE ORDER OF CIT. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. WE FIND THAT AS PER THE COPY OF NEWS PAPER CUTTINGS, PHOTOGRAPHS, AND VARIOUS REPORTS ETC AND BALANCE SHEET AVAILABLE IN THE PAPER BOOK, IT IS NOT PROPER TO SAY THAT THERE IS NO EVIDENCE OF ACTIVITY OF THE ASSESSEE. LEARNED DR COULD NOT POINT OUT THAT ANY ACTIVITY AS PER THESE EVIDENCES IS IN GENUINE. WE, THEREFORE FEEL THAT THE ASSESSEE DESERVES REGISTRATION U/S 12AA. WE ORDER ACCORDINGLY AND DIRECT CIT TO GRANT THE REGISTRATION U/S 12AA. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED. (ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE) SD/. SD/. (SUNIL KUMAR YADAV) ( A. K. GARODIA ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 0 5 /06/2015 *C.L.SINGH COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. CONCERNED CIT 4. THE CIT(A) 5. D.R., I.T.A.T., LUCKNOW ASSTT. REGISTRAR