DEVI CHATTURSHRINGI MANDIR TRUST,PUNE vs. INCOME-TAX OFFICER, WARD - 6 (3), PUNE

This assessee’s appeal for assessment year 2011-12 arises against the CIT(A)-10 Pune’s order dated 18.03.2019 passed in case no.PN/CIT(A)10/ITO,Wd-6(3)/1043/14-15 involving proceedings u/s 143(3) of the Income Tax Act, 1961; in short the Act. Case called twice. None appears at assessee’s behest. It is accordingly proceeded ex-parte.

Coming to the assessee’s sole substantive ground challenging correctness of both the lower authorities’ action denying section 11 exemption, it transpires at the outset from perusal of the case file that this tribunal co-ordinate bench order dated 11.03.2016 in had restored the issue of its section 12AA registration to the CIT(E) regarding the corresponding application filed way back on 11.04.2001.

Mr. Desai vehemently argued during the course of hearing that section 12A does not grant retrospective registration to the assessee in light of sub-section 2 read with the corresponding proviso(s) therein. He fails to dispute that the assessee had been carrying out similar nature of activities all along; albeit prima-facie, and therefore, the learned Assessing Officer needs to await for the final outcome of its foregoing registration. I order accordingly and make it clear that it shall be very much open for the learned Assessing Officer to examine this section 11 exemption issue afresh after the CIT(E) takes his final call qua the assessee’s section 12AA registration. Needless to say, the taxpayer shall be at liberty to file all further evidence on record; if so advised in consequential proceedings.