MESERS ARYA SAMAJ TRUST,KAPURTHALA vs. INCOME TAX OFFICER(EXEMPTIONS), JALANDHAR

At the outset, the Authorized Representative of the assessee submitted that registration u/s 12AA of the Income Tax Act was not available to the assessee. Therefore, the assessment was framed by the Assessing Officer by treating the assessee as an AOP and assessing the assessee to tax. He filed copy of an order dated 12.03.2019 of Joint Commissioner of Income Tax (OSD) (HQ), Exemptions and submitted that registration u/s 12AA of the Act was granted to the assessee with effect from assessment year 2015-16. It was prayed that the matter should be restore back to the file of the Assessing

The Departmental Representative had no objection to the above submission of the Authorized Representative of the assessee.

In the above facts and circumstances of the case, we set aside the orders of the lower authorities and restore the matter back to the file of Assessing Officer to make the assessment of the assessee de-novo taking into consideration registration u/s 12AA of the Act now granted to the assessee with effect from the assessment year 2015-16.

In the result, the appeal of the assessee is allowed for statistical purposes. (Order Pronounced in the Court on 14 th day of May 2019 at Amritsar)