PALI TEXTILE COMMON EFFLUENT TREATMENT PLANT,PALI vs. CIT, EXEMPTION, JAIPUR

PER: RATHOD KAMLESH JAYANTBHAI, AM

These are two appeals filed by the assessee and revenue for

the same assessment year. The assessee has filed an appeal against

the order of the ld. Commissioner of Income Tax (Exemption), Jaipur

[hereinafter referred to as (ld. CIT(E)] dated 04.07.2016.

67/Jodh/2019 is as under

“1. The appellant pray for condonation of delay in submissions of appeal. 2. The appellant trust was created on 26.12.2015 and application for registration u/s 11/12 was made on 20.1.2016. The ld. CIT, Exemption had erred in granting exemption w.e.f 10.6.2016 as against 20.01.2016 being the date of application. 3. The appellant crave leave to add, amend, alter, modify or delete any of the ground of appeal on or before its hearing before your honour.”

Commissioner of Income Tax (Appeal)-2, Jodhpur [hereinafter

referred to as (ld. CIT(A)] dated 04.06.2019 which in turn arise from

the order of the ACIT, Circle, Exemption, Jodhpur passed u/s. 143(3)

3 ITA Nos. 67 & 294/Jodh/2019 Pal Textile Common Effluent Treatment Plant of the Act dated 18.12.2018. The revenue has assailed the order of

the ld. CIT(A) in 294/Jodh/2019 on the following grounds:

“1) On the facts and the circumstances of the case and in law the Ld. CIT(A) has erred in allowing exemption u/s 11 of the I.T. Act, 1961 holding that the assessee has now been registered u/s 12AA and amended provisions of section 12A are applicable in assessee’s case without appreciating the fact that the registration u/s 12AA was granted to the assessee w.e.f 10.06.2016 due to amendments made in its trust deed on 10.06.2016 and hence the amended provisions of section 12A are not applicable in this case.

2) On the facts and the circumstances of the case and in law the ld. CIT(A) has erred in allowing exemption u/s 11 of the I.T. Act, 1961 to the assessee without appreciating the fact that prior to the amendment made in the trust deed on 10.06.2016, the assessee was not eligible for grant of registration u/s 12A of the Income Tax Act, 1961.

3) The appellant craves the right to add, amend or modify any ground of appeal.”

same assessment year filed by the revenue and assessee on the

separate grounds raised by them in their appeal, we have heard both

the cases together with the consent of the parties and passing the

consolidated order as the issues involved are interconnected or in fact

interwoven.

4 ITA Nos. 67 & 294/Jodh/2019 Pal Textile Common Effluent Treatment Plant 5. First, we are taking up the appeal of the revenue in ITA no.

294/Jodh/2019.

12AA of the Income Tax Act by the Commissioner of Income Tax,

(Exemption), Jaipur [ here in after referred as CIT(E) ] vide order dated

04.07.2016 w.e.f. 10.06.2016. The trust was constituted on 26.12.2015

and amended trust deed dated 10.06.2016. The main object of the

trust is to carry on the work / activities by way of setting up of a special

purpose vehicle(SPV) having complete operational autonomy for

establishing, running and maintaining common Effluent Treatment

Plant(s) [ CETPs), Effluent treatment Plat(s) [ ETPs] Sewage

Treatment Plant(s) (STPs). Ultra Filtration Plants. Effluent Treatment

Plants, Solar Mechanical/Electrical or other technical upgraded

evaporation plants and installation of Reverse Osmosis (RO) plants for

industrial as well as domestic use with all other necessary equipments.

As per return of income submitted by the assessee, during the year

under consideration, the assessee was in receipt of Rs. 22,50,51,000/-

including non recurring grant of Rs. 7,50,00,000/- received from the

Ministry of textiles and Rs. 15,00,00,000/- from Pali water pollution

5 ITA Nos. 67 & 294/Jodh/2019 Pal Textile Common Effluent Treatment Plant control treatment plant and Research foundation. The assessee has

claimed Rs. 22.50,00,000/- exempted u/s 11(1)(d) of the I.T. Act. Out

of balance Rs. 74.758/- was applied in order to attain its object and

balance. On perusal of record, it is noticed that assessee has filed its

return of income on 17/10/2016 alongwith audit report in form 10B for

the year under consideration claiming benefit of exemption u/s 11 of

the I.T. Act, 1961. To claim the benefit of exemption u/s 11 in a

particular year, it is mandatory to have a valid certificate for registration

u/s 12AA of the IT. Act. 1961 as laid down u/s 12(A)(1)(a) of the I.T.

Act issued from the Competent Authority. But on perusal of submission

furnished by the assessee during the assessment proceedings it is

conspicuous that it has been approved for registration u/s 12AA of the

IT. Act by the Commissioner of Income Tax (Exemption), Jaipur vide

order dated 04/07/2016 w.e.f 10/06/2016. Hence, it is evident that the

assessee was not in possession of requisite certificate for 12AA during

the F.Y 2015-16 for which it has claimed exemption u/s 11 of the IT.

Act. Therefore, exemption claimed by the assessee during year under

consideration on the basis of said registration certificate is not

allowable. Therefore, vide query letter issued with notice u/s 142(1)

the assessee was asked to show cause as to why exemption claimed

6 ITA Nos. 67 & 294/Jodh/2019 Pal Textile Common Effluent Treatment Plant u/s 11 of the IT. Act may not be denied on this ground and treated

assessee as an AOP. In response to the query the assessee filed its

submission on 05/12/2018. The ld. AO noted that the submission of

the assessee is considered but not found tenable. The assessee in its

submission has taken plea of the section 12A(2) of the IT. Act. Before

proceeding further, let’s go through the wordings of the First Proviso of

sub-section 2 of section 12A of the Act lays down the condition for

applicability of section 11 and 12, which is reads as under:-

“[Provided that where registration has been granted to the trust or institution under section 12AA, then the provisions of section 11 and 12 shall apply in respect of any income derived from property held under trust of any assessment year preceding the aforesaid assessment year, for which assessment proceedings are pending before the Assessing Officer as on the date of such registration and the objects and activities of such trust or institution remain the same for such preceding assessment year:"

The provision laid down in first Proviso of sub-section 2 of section 12A

of the Act is squarely not applicable in the case of assessee. As the

case of assessee was selected for scrutiny under CASS for the year

under consideration and notice dated 27/06/2017 issued u/s 142(2) of

the IT Act, 1961 was duly served upon the assessee on 30/06/2017.

Hence, as on the date of registration u/s 12AA of the IT. Act, 1961,

there was no assessment proceedings pending. The assessee its

submission has also taken plea that the application seeking

7 ITA Nos. 67 & 294/Jodh/2019 Pal Textile Common Effluent Treatment Plant registration of the trust u/s 12AA of the Income-tax Act, 1961 r/w

section 12A was filed before revenue on 20.01.2016 i.e. during the

financial year 2015-16. The factsheet furnished by the assessee

cannot be denied. It is of the view that it has applied for the requisite

registration before Commissioner of Income Tax on 20.01.2016 but it

is the Commissioner only who had accorded registration u/s 12AA of

the I.T. Act w.e.f. 10/06/2016. As per details furnished by the assessee

it is evident that the trust was constituted on 26/12/2015 and amended

vide trust deed dated 10/06/2016. When the trust deed was amended

on 10.06.2016, for which it is constituted then how it can be accorded

approval u/s 12AA of the I.T. Act prior to this date. Thus, though

application of the assessee for obtaining 12AA certificate was filed

worthy Commissioner of Income tax, well during the year under

consideration but as it has amended its deed on 10/06/2016, this plea

is also not applicable. Considering the facts available on record, it is

established that the assessee has not fulfilled the condition for

claiming benefit of exemption u/s 11 of the 1.T. Act. Neither the

assessee has got approval u/s 12AA of the Act during the assessment

year relevant to previous year nor any assessment proceedings was

pending during the date of registration u/s 12AA of the Act. Hence, the

8 ITA Nos. 67 & 294/Jodh/2019 Pal Textile Common Effluent Treatment Plant assessee trust is not entitled for the benefit of sec. 11 & 12 and

accordingly the claim of exemption u/s 11 & 12 is hereby rejected and

income of the assessee is assessed as an AOP. As benefit of

exemption u/s 11 & 12 have been denied to assessee, therefore the

question of applicability of provision of sec. 11(1)(d) of the IT. Act does

not arise in the present case. In view of the above facts, the amount of

Rs. 22,50,00,000/- (which has been claimed as corpus receipts by the

assessee) is hereby treated as Voluntary Contributions other than

Corpus, under the head 'Income from Other Sources’ and added to the

total income of the assessee.

preferred an appeal before the ld. CIT(A). A propose to the ground so

raised by the assessee the relevant finding of the ld. CIT(A) on the

issue is reiterated here in below :

“3.2 I have considered the assessment order, facts on records and the appellant’s submissions and I find that the assessee trust is registered u/s 12AA of the I.T. Act, 1961 by the CIT (Exemption), Jaipur vide its order dated 04/07/2016 w.e.f 10/06/2016. The trust was constituted on 26/12/2015 and amended vide trust deed dated 10/06/2016. Assessment related to Financial Year 2015-16 is subject matter of dispute under this appeal. The main object of the trust is to carry on the work/activities by way of setting up of a Special purpose Vehicle (SPV) having complete operational autonomy for establishing, running and maintaining common Effluent Treatment Plant(s) (CETPs), Effluent Treatment Plant(s) (ETPs), Sewage Treatment Plant

9 ITA Nos. 67 & 294/Jodh/2019 Pal Textile Common Effluent Treatment Plant (STPs), Ultra Filtration Plants, Effluent Treatment Plants, Solar Mechanical/Electrical or other technical upgraded evaporation plants, and installation of Reverse Osmosis (RO) plants for industrial as well as domestic use with all other necessary equipments. The assessee trust filed its return of income for the AY 2016-17 on 17/10/2016 in ITR-7. During the course of assessment proceeding, the income of the trust has been assessed at Rs. 22.49,76,242/- as against the declared income of Rs.(-) 23,758. The appellant contended that since the assessee was not registered u/s. 12A, the AO completed assessment u/s 143(3) without giving benefit of sec. 12A. The Assessing Officer stated that the assessee neither the got approval u/s 12AA of the Act during the relevant A.Y nor any assessment proceedings was pending during the date of registration u/s 12AA of the Act. Hence, the assessee trust is not entitled to benefit of sec. 11&12 and the claim of exemption u/s 11812 was rejected by the Assessing Officer and assessee is assessed as an AOP.

After having considered the facts of the case and appellant's submissions and I find that the AO's action in taxing the income of appellant trust, by treating it as AOP instead of trust, was based on the fact that it could not furnish any proof of registration u/s. 12AA. Before me, the appellant has furnished copy of order dated 4-07-2016 w.e.f 10.06.2016, granting registration u/s. 12A to it. Therefore, it was claimed by the appellant that since it has obtained registration u/s 12A which was granted w.e.f. 10th June 2016 and; therefore the rationale of the AO is not applicable in the year under consideration for A.Y. 2016-17. As per the new amendment brought in sec. 12A, which is applicable w.e.f. 01-10-2014, and is also extended to earlier years, the appellant is eligible for benefit of exemption u/s 12A. After going through appellant's submissions and in order to resolve the controversy, a reference is necessitated to understand the intent of amendment brought about in section 12A, which reads as under:-

“Where an application has been made on or after the 1"day of June, 2007 the provisions of sections 11 and 12 shall apply in relation to the income of such trust or institution from the assessment year immediately following the financial year in which such application is made

Provided that where registration has been granted to the trust or institution under section 12AA, then, the provisions of section 11 and 12 shall apply in respect of any income derived from property held under trust of any assessment year preceding the aforesaid assessment year, for which assessment proceedings are pending before the Assessing Officer as on the date of such registration and the object and activities of such trust or institution remain the same for such preceding assessment year Provided

10 ITA Nos. 67 & 294/Jodh/2019 Pal Textile Common Effluent Treatment Plant further that no action under section 147 shall be taken by the Assessing Officer in case of such trust or institution for any assessment year preceding the aforesaid assessment year only for non registration of such trust or institution for the said assessment year: Provided also that provisions contained in the first and second proviso shall not apply in case of any trust or institution which was refused registration or the registration granted to it was cancelled at any time under section 12AA"

Further, explanatory notes to the provisions of the Finance (No. 2) Act, 2014 issued by CBDT vide circular no. 01/2015 circulated vide F. No. 142/12/2014-TPL clearly spell out the intent of amendment. For the sake of clarity relevant portion is reproduced as below:-

"8. Applicability of the registration granted to a trust or institution to earlier years

8.1. The provisions of section 12A of the Income-tax Act, before amendment by the Act, provided that a trust or an institution can claim exemption under sections 11 and 12 only after registration under section 12AA of the said Act has been granted. In case of trusts or institutions which apply for registration after 1st June, 2007, the registration shall be effective only prospectively.

8.2. Non-application of registration for the period prior to the year of registration caused genuine hardship to charitable organizations. Due to absence of registration, tax liability is fastened even though they may otherwise be eligible for exemption and fulfil other substantive conditions. However, the power of condonation of delay in seeking registration was not available.

8.3 In order to provide relief to such trusts and remove hardship in genuine cases, section 12A of the Income-tax Act has been amended to provide that in a case where a trust or institution has been granted registration under section 12AA of the Income-tax Act, the benefit of sections 11 and 12 of the said Act shall be available in respect of any income derived from property held under trust in any assessment proceeding for an earlier assessment year which is pending before the Assessing Officer as on the date of such registration, if the objects and activities of such trust or institution in the relevant earlier assessment year are the same as those on the basis of which such registration has been granted.

11 ITA Nos. 67 & 294/Jodh/2019 Pal Textile Common Effluent Treatment Plant 8.4. Further, it has been provided that no action for reopening of an assessment under section 147 of the Income-tax Act shall be taken by the Assessing Officer in the case of such trust or institution for any assessment year preceding the first assessment year for which the registration applies, merely for the reason that such trust or institution has not obtained the registration under section 12AA for the said assessment year.

However, the above benefits would not be available in the case of any trust or institution which at any time had applied for registration and the same was refused under section 12AA of the Income-tax Act or a registration once granted was cancelled.

8.6 Applicability: These amendments take effect from 1" October, 2014"

After considering the amendment brought in sec. 12A and explanatory notes thereon, I find that if the trust/society gets registered u/s 12A at a later stage and there is no change in the activities of the trust till date of registration and in the previous year, than no action u/s 147 should be taken. As has been clearly proven from the explanatory notes that this amendment has been inserted to provide relief to such trusts and remove hardship in genuine cases where benefit of sec. 11 & 12 was not granted to a trust or institution in absence of registration u/s 12A, despite the fact that they fulfilled all the pre-conditions to render them eligible u/s 12A. The legislature's intention on the issue is very clear that it is only a technical matter and the assessee should not be punished for the same. If the assessee comes under the purview of exemption, he should be granted exemption in earlier years also in circumstances when there is no change in the nature of activities of trust/ society. In the instant case, the Id. CIT (Exemption), Jaipur, granted the registration to the appellant trust after verifying its activities and objectives and other details, necessary to render it eligible for registration u/s 12A. Hence, when the trust is now registered and there is no change in the working / activities of the society from conception till date, benefit of exemption should accordingly be extended to this year also, as per new amendment discussed as above.

However, the only point of contention in the appellant's claim is the precondition embedded in the amendment i.e.....for which assessment proceedings are pending before the Assessing Officer...". In the instant case, no such assessment proceedings are pending before the Assessing Officer. However, if this is construed in the perspective that it is only for the cases where the assessment is pending then the whole intention of the legislature would go astray. Even usage of wording "..... no action under section 147 shall be taken by the Assessing Officer... further clarifies the intention of the legislature that, even in

12 ITA Nos. 67 & 294/Jodh/2019 Pal Textile Common Effluent Treatment Plant cases where the society or trust fulfills the pre- requisites for registration u/s 12A no re assessment proceeding shall be initiated u/s 147 of the Act.

This proves that the legislature has certainly intended that if due to some technical reasons a trust was not registered, and due to which any income becomes taxable in the hands of the trust than it should not be taxed only on this ground. In the instant case, the demand raised by the Assessing Officer was merely on the ground of non-registration which was subsequently granted by the Id. CIT (Exemption), Jaipur.

Further, the Hon'ble Rajasthan High Court in the case of CIT vs. Krishi Upaj Mandi Samiti, Didwana in Appeal No 181/2010 dated 16-1-2015 observed that if the society gets registration u/s 12A later, therefore, it is entitled for getting its income computed by taking into consideration provisions of sec. 11(1) of the Act. The relevant portion is reproduced hereinunder:- Broticable in dants & lease,

“The only argument advanced in the instant matter is that a certificate as per provisions of section 12-A of the Act, 1961 in favour of the assessee was issued at a later stage, therefore, income for the years prior to that is required to be computed without treating it a public charitable trust.

We dot find any merit in the argument advanced Section 11 of the Act of 1961 provides that subject to the provisions of sections 60 to 63, the income derived from property held under trust wholly for charitable or religious purpose shall not be included in the total income of the previous year of the person in receipt of income. The Krihi Upaj Mandi Samiti being created under a statute is discharging public chantable functions from the date of its establishment and as such merely the fact of certification at a belated stage will not make it disentitled to have benefit of section 11 ibid Looking to peculiar fact that the instant assessee was created under the Rajasthan Agriculture Produce Market Act, 1961 with it statutory duties and liabilities, we are of the view that the Income Tax Appellate Tribunal was justified in holding that the samiti is a charitable institution from inception and, thus is entitled for getting its income computed by taking into consideration provisions of section 11(1) of the Act of 1961, even for the years prior to having certificate under Section 12A of the Act of 1961."

From the above discussion, it is clear that the appellant trust is registered u/s 12A and eligible for benefit of sec. 11 & 12 as per new amendment brought in sec. 12A w.e.f. 1-10-2014. In the light of the above, the Assessing Officer is

13 ITA Nos. 67 & 294/Jodh/2019 Pal Textile Common Effluent Treatment Plant directed to allow the benefit of sec. 11 & 12 of the appellant trust and deduction as per sec. 80G. The grounds raised in this regard are allowed.

preferred the present appeal on the grounds as stated here in above.

Apropos to the grounds so raised the ld. DR vehemently argued that

the ld. CIT(A) has erred in allowing exemption u/s. 11 of the Income

tax Act and holding that the same shall be granted from the earlier

year even though the fact is that the assessee is granted the

registration from 10.06.2016 relevant to A. Y. 2017-18 but the same

was held to be relevant for A. Y. 2016-17. While granting the benefit

he has not appreciated that the fact the assessee has changed its

object and therefore, the registration was granted w.e.f. 10.06.2016

rightly by the ld. CIT(E). Therefore, in the light of that fact the action of

14 ITA Nos. 67 & 294/Jodh/2019 Pal Textile Common Effluent Treatment Plant the ld. CIT(A) in granting the benefit from the date of application i.e.

20.01.2016 relevant to A. Y. 2016-17 is bad in law as well as on facts

and thus the action of the ld. AO be restored and decision that of the

ld. CIT(A) be reversed.

finding of the ld. CIT(A) and submitted that the view taken by the ld.

CIT(A) is in accordance with the intention of the law maker and the

clarification issued by the CBDT vide circular no. 01/2015 vide

reference no. FNo.142/12/2014-TPL spelt out the intent of the

amendment in the provision of section 12AA of the Act. The ld. CIT(A)

has decided the issued following the judgment of the Rajasthan High

court in the case of CIT Vs. Krishi Upaj Mandli Samiti Didwana where

in the benefit of the subsequent registration is given for earlier year.

Therefore, in the matter there is no merit in the grounds so raised by

the revenue and therefore, the appeal of the revenue required to be

dismissed.

placed on record. The Apple of discord that the registration granted to

15 ITA Nos. 67 & 294/Jodh/2019 Pal Textile Common Effluent Treatment Plant the assessee w.e.f. 10.06.2016 shall be applied for the F. Y. 2015-16

relevant to the A. Y. 2016-17 or not. The revenue has preferred the

appeal against the decision of the ld. CIT(A) who has granted the

benefit of registration to the assessee from A. Y. 2016-17 whereas the

contention of the revenue that the assessee changed the object of the

trust and therefore, the registration was not granted to the assessee

from the date of application ( date of application 20.01.2016) but was

granted from the date when the amendment made in the object of the

trust and thus the assessee trust got registration w.e.f. 10.06.2016. In

the assessment proceeding consequent to the order of the

Commissioner of Income Tax, (Exemption), Jaipur dated 04.07.2016

the benefit of section 11 & 12 was denied. The relevant finding of the

ld. AO while making the assessment is reiterated here in below:

Considering the facts available on record, it is established that the assessee has not fulfilled the condition for claiming benefit of exemption u/s. 111 of the I. T. Act. Neither the assessee has got approval u/s. 12AA of the Act during the assessment year relevant to previous year nor any assessment proceeding was pending during the date of registration u/s. 12AA of the Act. Hence, the assessee trust is not entitled for the benefit of section 11 & 12 and accordingly the claim of exemption u/s. 11 & 12 is here by rejected and income of the assessee is assed as an AOP.

10.1 Aggrieved from the said order of the ld. AO assessee preferred

an appeal before the ld. CIT(A) wherein based on the arguments

presented by the ld. AR of the assessee the appeal of the assessee

16 ITA Nos. 67 & 294/Jodh/2019 Pal Textile Common Effluent Treatment Plant was allowed on a detailed order of the ld. CIT(A). Against that order of

the ld. CIT(A) the revenue has challenged the decision of the ld.

CIT(A) on the ground that when the registration was granted with

specific order w.e.f. 10.06.2016 and not from the date of application

20.01.2016 the action of the ld. CIT(A) in granting the benefit from

20.01.2016 relevant to A. Y. 2016-17. On the issue the bench noted

that the assessee trust is constituted on 26.12.2015. The assessee

trust made an application for registration of the trust u/s. 12AA(1)(b) on

20.01.2016. The ld. CIT(E) noted in the order that the assessee

amended trust deed on 10.06.2016 and has granted the registration

observing as under :

“After considering the material available on record, the applicant Trust/Society/Company/Institution is granted registration as “General Public Utility” Trust/Society/Company/Institution and the provisions of Sections 11 and 12 shall apply in the case from 10.06.2016. The Trust/Society/Company/Institution is registered at AACTP9576A/08/15-16/C- 484 of the register maintained in this office.”

10.2 We have also persuaded the order of the ld. CIT(A) who upon

consideration of the submission and arguments of the assessee and

upon the submission of the proof of registration u/s. 12AA. The said

registration was granted vide order dated 04.07.2016 w.e.f.

10.06.1016 u/s. 12A of the Act. We note that the provision of section

17 ITA Nos. 67 & 294/Jodh/2019 Pal Textile Common Effluent Treatment Plant 12A imposition a responsibility upon a trust to apply for registration

within one year from the date of the creation of the trust or

establishment of the institution. Thus, we note that in the case the trust

came into existence on 26.12.2015 made and application for

registration on 20.01.2016, which within the time allowed under the

Act. The CBDT while issuing the explanatory notes to the provision of

the Finance (No.2) Act, 2014 issued a circular no. 01/2015 circulated

vide F. No. 142/12/2014-TPL clearly spell out the intent of

amendment. The content of the circular is not duly reflected in the

order of the ld. CIT(A) and the same is not reproduced for the sake of

brevity but the same is duly considered by the bench.

10.3 On conjoint reading of the provision of law and the circular of the

board and since the registration was applied with in the timeline under

the act and finally based on that application the registration was

granted to the assessee. Thus, the legislative intent is very clear that if

the assessee comes under the purview of the exemption, the

assessee should be given the exemption in earlier years also in

circumstances when there is no change in the activities of the

assessee trust/society. In the present case the assessee applied for

18 ITA Nos. 67 & 294/Jodh/2019 Pal Textile Common Effluent Treatment Plant registration within time, during the pendency of the registration the

change was made and were also made known to the CIT(E) which has

been considered by the ld. CIT(E) without any adverse observation

and thus looking to the provision of law and the clarification of the

board we are of the considered view that there is no error on the part

of the ld. CIT(A) in allowing the benefit of registration to the assessee

for the previous year also. The ld. CIT(A) has also following the

decision of the jurisdiction high court in the case of CIT Vs. Krishi Upaj

Mandli Samiti, Didwana in Appeal no. 181/2010 dated 16.01.2015

wherein the jurisdictional high court has observed that if the society

get registration u/s. 12A later, it is entitled for getting its income

computed by taking into consideration of provision of section 11(1) of

the Act. The ld. DR did not brought anything contrary on the record as

to controvert the detailed finding of the ld. CIT(A) and therefore, we do

not force in grounds so raised by the revenue in this appeal and thus,

the grounds of the appeal of the revenue in ITA No. 294/Jodh/2019

stands dismissed.

of the ld. CIT(E) granting the registration w.e.f. 10.06.2016 even

19 ITA Nos. 67 & 294/Jodh/2019 Pal Textile Common Effluent Treatment Plant though the assessee applied on 20.01.2016, contending that the same

should have been granted from the date of application. Since, we have

in ITA no. 294/Jodh/2019 considered the applicability of the

registration w.e.f. A. Y. 2016-17. The appeal filed by the assessee

becomes educative in nature. Based on these observations of the

matter the bench did not feel to repeat all the facts and arguments of

the parties and considering that aspect of the dispute the appeal filed

by the assessee is allowed statistically.

In the result the appeal of the revenue in ITA No. 294/Jodh/2019

stands dismissed and the appeal of the assessee is in ITA no.

67/Jodh/2019 stands allowed for statistical purpose.

Order pronounced under rule 34(4) of the Appellate Tribunal Rules,

1963, by placing the details on the notice board.

Sd/- Sd/-

(Dr. S. Seethalakshmi) (Rathod Kamlesh Jayantbhai) Judcial Member Accountant Member

Dated : 22/08/2023 *Ganesh Kumar, PS Copy to: 1. The Appellant 2. The Respondent

20 ITA Nos. 67 & 294/Jodh/2019 Pal Textile Common Effluent Treatment Plant 3. The CIT 4. The CIT(A) 5. The DR 6. Guard File

Assistant Registrar Jodhpur Bench