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Income Tax Appellate Tribunal, PUNE BENCH “SMC”, PUNE
Before: SHRI R.S. SYAL & SHRI PARTHA SARATHI CHAUDHURY
PER R.S.SYAL, VP : These three appeals by the assessee relate to the assessment years 2011-12 to 2013-14. Since all the appeals are based on similar facts, we are, therefore, proceeding to dispose them off by this consolidated order for the sake of convenience. A.Y. 2011-12 :
Briefly stated, the facts for the A.Y. 2011-12 are that the assessee is a Trust registered under Societies Registration Act,
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1860. The assessee filed its return. The AO observed that the
assessee received donations of Rs.34,92,076/- during the year
under consideration. As the assessee trust was not registered
u/s.12AA of the Income-tax Act, 1961 (hereinafter also called ‘the
Act’), the Assessing Officer (AO) held that the benefit of
exemption u/s.11 could not be allowed. He, therefore, computed
total income at Rs.35,08,047/-. The ld. CIT(A) upheld the
assessment order. Similar facts prevail for the other two
assessment years as well. The assessee is aggrieved by the denial
of exemption.
We have heard both the sides and gone through the relevant
material on record. It is observed that subsequent to the passing of
the assessment orders, the assessee got registration from the ld.
CIT vide order dated 02-12-2016. Under these circumstances, we
are of the considered opinion that the ends of justice would meet
adequately if the impugned orders are set-aside and the matter is
restored to the file of AO. We order accordingly and direct him to
finalize the assessments afresh as per law after taking into
consideration the fact of grant of registration granted to the
assessee trust u/s.12AA of the Act. Needless to say, the assessee
3 ITA Nos.189 to 191/PUN/2019 Dharambhaskar Rashtrasant Shri Pachlegavkar Maharaj Pratishtan
will be allowed reasonable opportunity of hearing in such fresh
proceedings.
In the result, all the three appeals are allowed for statistical
purposes.
Order pronounced in the Open Court on 18th March, 2019.
Sd/- Sd/- (PARTHA SARATHI CHAUDHURY) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; �दनांक Dated : 18th March, 2019 सतीश आदेश क� क� क� �ितिलिप क� �ितिलिप �ितिलिप अ�ेिषत �ितिलिप अ�ेिषत अ�ेिषत/Copy of the Order is forwarded to: अ�ेिषत आदेश आदेश आदेश अपीलाथ� / The Appellant; 1. ��यथ� / The Respondent; 2. 3. The CIT(A)-10, Pune 4. The Pr. CCIT, Pune िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, पुणे 5. “SMC” / DR ‘SMC’, ITAT, Pune; 6. गाड� फाईल / Guard file. आदेशानुसार आदेशानुसार आदेशानुसार/ BY ORDER, आदेशानुसार // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune
ITA Nos.189 to 191/PUN/2019 Dharambhaskar Rashtrasant Shri Pachlegavkar Maharaj Pratishtan
Date 1. Draft dictated on 18-03-2019 Sr.PS 2. Draft placed before author 18-03-2019 Sr.PS 3. Draft proposed & placed JM before the second member 4. Draft discussed/approved JM by Second Member. 5. Approved Draft comes to Sr.PS the Sr.PS/PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order. *