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Income Tax Appellate Tribunal, DELHI BENCH: ‘SMC’ NEW DELHI
Before: SHRI H. S. SIDHU
ORDER This appeal is filed by assessee against the Order dated 06.9.2016 passed by the Ld. CIT(A), Haldwani relating to Assessment Year 2008-09.
The facts narrated by the revenue authorities are not disputed by both the parties, hence, the same are not repeated here for the sake of convenience.
At the time of hearing, Ld. Counsel of the Assessee has stated that the Revenue Authority has made the addition only on the ground that at the relevant time, the assesee is not having registration u/s. 12AA of the Income Tax Act, 1961. He has produced the copy of the order dated 16.10.2017 passed by the ITAT, ‘D’ Bench, New Delhi title Jayees Public School vs. ITO in & 4556/Del/2012 (AYrs. 2006-07 & 2007-08) and draw my attention towards para no. 13 of the ITAT order wherein the ITAT has directed the Ld. CIT to restore the registration granted to the assessee trust under section 12AA of the Income Tax Act meaning thereby Ld. Counsel of the assessee stated that registration u/s. 12A has been granted by the ITAT to the assessee and the addition in dispute may be cancelled.
3.1 On the contrary, Ld. DR stated that the issue in dispute may be set aside to the file of the AO to verify the contention raised by the Assessee’s counsel and decide the issue, as per law.
After hearing both the parties and after perusing the relevant records available with me especially the issue raised by the assessee in the grounds of appeal alongwith orders passed by the revenue authorities as well as the order dated 16.1.2017 passed by the ITAT in assessee’s own case in wherein the ITAT vide para no. 13 has directed the Ld. CIT to restore the registration granted to the assessee trust under section 12AA of the Income Tax Act. Keeping in view of the facts and circumstances of the case, I am of the view that the addition has been made only on the ground that assessee is not having registration u/s. 12AA at the relevant time. But now according to the aforesaid ITAT order, the ITAT has issued the directions to the Ld. CIT to restore the registration u/s. 12A of the Act to the assessee. Therefore, I set aside the issue in dispute to the file of the AO to decide the issue in dispute afresh, keeping in view the aforesaid directions issued by the ITAT for restoring the registration u/s. 12AA of the I.T. Act to the assessee.
In the result, the appeal filed by the Assessee stands allowed for statistical purposes.
Order pronounced in the Open Court on 15/11/2017.