Progressive Education Society, Pune V. CIT II, Pune

ITA 915/PUN/2010

• Counselvise Citation: 91524514 RSA 2010
• Duration Of Justice: 1 year(s) 6 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-12-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 17-06-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K SINGH
• Assessee Lawyers: SUNIL PATHAK
• Section: 80G; 12A; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER AND SHRI D. KARUNAKARA RAO, ACCOUNTANT MEMBER I.T.A. NO. 915/PN/2010 PROGRESSIVE EDUCATION SOCIETY WIE SPORTS COMPLEX, SHIVAJINAGAR PUNE-411 005 PAN AAATP 5481 C APPELLANT VS. C.I.T. II PUNE RESPONDENT APPELLANT BY: SHRI SUNIL PATHAK RESPONDENT BY: SHRI S.K. SINGH DATE OF HEARING: 28-12-2011 DATE OF PRONOUNCEMENT: 30-12-2011 ORDER PER SHAILENDRA KUMAR YADAV, JM THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT-II PUNE DATED 14-5-2010. 2. THE MAIN GRIEVANCE OF THE ASSESSEE IS THAT IN TH E EARLIER YEAR EXEMPTION U/S 80G HAS BEEN GRANTED. T HE ASSESSEE ALSO RELIED ON CIRCULAR DATED 5-5-2009 ISS UED BY THE CHIEF CIT PLACED ON PAGE 73 OF THE PAPER BOOK, WHEREBY THE CHIEF CIT CONVEYED THAT IN DESERVING CASES, THE PRODUCTION OF CERTIFICATE U/S 12A MAY NOT BE PRESSE D FOR AND IT WAS FURTHER REQUESTED THAT THE COMMISSIONERS OF INCOME-TAX MAY TAKE THE APPROPRIATE ACTION WITHIN T HE FRAME WORK OF STATUTE IN THIS REGARD. THE TRIBUNA L HAS CONSIDERED THE ISSUE IN THE CASE OF PHALTAN EDUCATI ON 2 ITA NO. 915/PN/2010 PROGRESSIVE EDUCATION SOCIETY SOCIETY VS. CIT-III PUNE, AND RESTORED THE MATTER T O THE FILE OF THE CIT BY OBSERVING AS UNDER: WHEN THE TRUST WAS GRANTED ALL THE BENEFITS SUCH A S EXEMPTION U/S 11, ELIGIBILITY U/S 80G ETC., FOR PAS T AS MANY AS 30 YEARS, MERELY FOR THE REASON THAT THE ASSESSEE TRUST IS NOT ABLE T PRODUCE THE AGE-OLD REGISTRATION CERTIFICATE U/S 12A, THE DEPARTMENT CANNOT NOW TAKE A STAND THAT THE TRUST WAS NOT GRANTED REGISTRATION U/S 12A FOR ALL THE PAST YEARS . THE BURDEN IS ON THE REVENUE TO DEMONSTRATE THAT SUCH REGISTRATION WAS NOT GRANTED EARLIER. IN VIEW OF PECULIAR FACTS, THE CIT WAS DIRECTED TO EXAMINE AFR ESH THE REGISTRATION U/S 12AA BY CONDONING DELAY. FACTS BEING SIMILAR, SO FOLLOWING THE SAME REASONS, WE RESTORE THIS ISSUE TO THE FILE OF THE CIT TO EXAMIN E THE ISSUE AFRESH. ACCORDING TO THE LEARNED AR THE TRUST WAS G RANTED ALL THE BENEFITS SUCH AS EXEMPTION U/S 12A, ELIGIBI LITY U/S 80-G ETC., FOR PAST MANY YEARS. MERELY FOR THE REA SON THAT THE ASSESSEE TRUST IS NOT ABLE TO PRODUCE THE REGIS TRATION CERTIFICATE U/S 12A, THE DEPARTMENT CANNOT NOW TAKE A STAND THAT THE TRUST WAS NOT GRANTED REGISTRATION. THE BURDEN IS ON THE REVENUE TO DEMONSTRATE THAT SUCH REGISTRATION WAS NOT GRANTED. IN VIEW OF THE FACTS STATED ABOVE, THE CIT IS DIRECTED TO EXAMINE THE ISSUE AFR ESH IN THE LIGHT OF ABOVE LEGAL DISCUSSION AND GRANT RELIE F TO THE ASSESSEE AS PER LAW. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATISTIC AL PURPOSES. PRONOUNCED IN THE OPEN COURT ON 30-12-2011. SD/- SD/- D. KARUNAKARA RAO SHAILENDRA KUMAR YADAV ACCOUNTANT MEMBER JUDICIAL MEMBER PUNE DATED THE 30 TH DECEMBER 2011 ANKAM 3 ITA NO. 915/PN/2010 PROGRESSIVE EDUCATION SOCIETY COPY OF THE ORDER IS FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT-II THANE 4. THE D.R, ITAT PUNE BENCH, PUNE 5. GUARD FILE BY ORDER SR. PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL