PARIVARTAN SAMUDAYIK SWASTHYA EWAM VIKASH PARIYOJNA,PAKUR vs. ITO,WARD-1(2), RANCHI

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ITA 141/RAN/2019Status: DisposedITAT Ranchi23 September 2020AY 2015-163 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the lower authorities had not considered intervening developments regarding the assessee's Section 12AA registration. Therefore, the case was restored to the CIT(A) for fresh adjudication.

What were the facts?

The assessee was assessed as an AOP, denying it the benefit of exemption under Section 11 of the Act. The assessee's claim for 12AA registration was also declined, though a prior tribunal order restored the issue for fresh adjudication.

What were the issues?

Whether the assessee was wrongly assessed as an AOP and denied exemption, and whether the CIT(A) order failed to consider subsequent developments regarding 12AA registration.

Which sections of the Income-tax Act were involved?

Section 11,Section 12AA,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RANCHI, “E” COURT, AT KOLKATA

Before: SHRI J. SUDHAKAR REDDY, AM & SHRI S.S. GODARA, JM

For Respondent: Shri Inderjeet Singh, CIT-DR
Hearing: 02/09/2020Pronounced: 23/09/2020

आदेश / O R D E R

Per Shri S. S. GODARA, JM:

1.

The assessee’s appeal for assessment year 2015-16 arises against the CIT(A)- Dhanbad’s order dated 25.01.2019, passed in case no. CIT(A), Dhanbad/10022/2017-18 involving proceedings u/s 143(3) of the Income Tax Act, 1961 ( in short the ‘Act’). Heard both the parties. Case file perused.

Parivartan Samudayik Swasthya Ewam Vikash Pariyojna A.Y.: 2015-16 2. The assessee’s pleadings in the instant case seek to reverse both the lower authorities’ action assessing it as an “AOP” in Section 143(1) processing dated 25.03.2017 as upheld in the CIT(A)’s order thereby denying it the benefit of exemption available u/s 11 of the Act. Case records indicate that this assessee had also claimed itself to have been carrying out charitable activities entitled for 12AA registration. Learned CIT(Exemption), Patna’s order dated 06.10.2016 declined the said registration. This tribunal’s co-ordinate bench decision in the assessee’s own case in dated 12.03.2018 restore the said issue back to the CIT(Exemption) for afresh adjudication.

3.

Learned CIT-DR fails to dispute that all these intervening developments have not been considered in the CIT(A)’s order under challenge. We therefore restore the assessee’s instant grievance back to the CIT(A) for his fresh adjudication as per law in light of all the above stated developments of Section 12AA registration within three effective opportunities of hearing.

4.

This assessee’s appeal is allowed for statistical purposes in above terms.

Order pronounced in the Court on 23.09.2020

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