DHARAMBHASKAR RASHTASANT SHRI PACHLEGAVKAR MAHARAJ PRATISHTAN,PUNE vs. INCOME-TAX OFFICER, WARD -(2), PUNE

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ITA 191/PUN/2019Status: DisposedITAT Pune18 March 2019AY 2013-144 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the assessee obtained registration under Section 12AA subsequent to the assessment orders. Therefore, the matter was restored to the Assessing Officer to re-evaluate the assessments considering the granted registration.

What were the facts?

The assessee, a trust, received donations but was not registered under Section 12AA of the Income-tax Act, 1961. Consequently, the Assessing Officer denied exemption under Section 11, and the CIT(A) upheld this decision.

What were the issues?

Whether exemption under Section 11 can be denied solely on the basis of non-registration under Section 12AA at the time of assessment, when registration is subsequently granted.

Which sections of the Income-tax Act were involved?

Section 11,Section 12AA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH “SMC”, PUNE

Before: SHRI R.S. SYAL & SHRI PARTHA SARATHI CHAUDHURY

For Appellant: Shri Abhay Shastri
For Respondent: Shri Rajesh Gawli

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 :

2.

Briefly stated, the facts for the A.Y. 2011-12 are that the assessee is a Trust registered under Societies Registration Act,

2 ITA Nos.189 to 191/PUN/2019 Dharambhaskar Rashtrasant Shri Pachlegavkar Maharaj Pratishtan

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.

3.

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.

4.

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. *

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