SWASTHYA BIKASH SAMITI,CUTTACK vs. ACIT, CIRCLE-2(1), CUTTACK

1 ITA Nos. 63,64,65, 66 & 67/CT K/ 2016 Asse ssment Years: 2 00 3-0 4, 20 04- 05, 200 5-0 6, 2006 -07 & 20 07- 08

IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK

BEFORE S/SHRI N.S SAINI, ACCOUNTANT MEMBER AND PAVAN KUMAR GADALE, JUDICIAL MEMBER

ITA Nos. 63,64,65,66 & 67/CTK/2016 Assessment Years: 2003-04, 2004-05, 2005-06, 2006-07 & 2007-08

Swasthya Bikash Samiti, Vs. ACIT, Circle 2(1), Cuttack SCB Medical College and Hospital Compound, Mangalabag, Cuttack PAN/GIR No.AAEAS 5600 H (Appellant) .. ( Respondent)

Assessee by : Shri Sandeep Kumar Jena, AR Revenue by : Shri D.K.Pradhan, DR

Date of Hearing : 24/10/ 2017 Date of Pronouncement : 25/10/ 2017

O R D E R Per Bench:

These are appeals filed by the assessee against the consolidated

order of the CIT(A)- Cuttack dated 20.11.2015 for the assessment years

2003-04 to 2007-08, respectively.

under:

”. A. For that the Ld AO as well as Ld. CIT (A) are erred in facts as well as in law in determining the status of the appellant as AOP by completely ignoring the Memorandum and Govt's Notifications of the appellant's creation and existence, where as it has been clearly stated that the appellant has been

2 ITA Nos. 63,64,65, 66 & 67/CT K/ 2016 Asse ssment Years: 2 00 3-0 4, 20 04- 05, 200 5-0 6, 2006 -07 & 20 07- 08 created by the Govt of Odisha to provide Health services to the people of the state as an agent/ intermediately. B. For that the User fees so collected by the appellant has been determined/decided by the Health and Family Welfare Department of Govt, of Odisha and the appellant as duty bound to obey the instructions of the Govt, as an agent to collect the same on its behalf from various departments of SCB Medical College.

C. That The Ld CIT (A), Cuttack has dismissed the appeal without considering the facts and documents in a narrow premise by holding that as the Appellant could not produce the certificate of registration u/s 12 A of the Income Tax Act,1961, therefore exemption u/s 11 and 12 shall not be allowed. The Ld CIT (A), Cuttack completely failed to decide the status of the Appellant which is part and parcel of Govt Hospital.”

of order dated 11.4.2012 of this Bench of the Tribunal in the case of the

assessee itself passed for the assessment years 2003-04 to 2007-08 in

ITA No.466/CTK2011 and ITA Nos.467 to 470/CTK/2011 and others and

submitted that the Tribunal had set aside the assessment in all the years

under appeal to the file of the Assessing Officer for making denovo

assessment with the following terms:

“We are of the considered view that all these assessments are just “to be restored to the file of the AO for denovo assessment as non-registration to the assessee u/s.12AA is the only basis for not accepting the exemptions claimed by the assessee in its returns. Therefore, we are of the considered /view that all these assessments are just to be restored to the file of the AO for de novo consideration after the CIT has passed the order afresh on the assessee filing fresh application u/s.l2AA for registration in accordance with the provisions of law and after the said order reaching a finality.”

passed the assessment orders in pursuance to the direction of the

Tribunal afresh without waiting for the order of the CIT on the application

3 ITA Nos. 63,64,65, 66 & 67/CT K/ 2016 Asse ssment Years: 2 00 3-0 4, 20 04- 05, 200 5-0 6, 2006 -07 & 20 07- 08 for registration filed by the assessee u/s.12AA of the Act and in these

assessments, the Assessing Officer has disallowed the claim of exemption

u/s.11 and 12 of the Act to the assessee. He submitted that the hearing

by the CIT for grant of registration u/s.12AA of the Act has been

concluded on 6.7.2017 for which the order is still awaited. It was his

submission that not following the order of the Tribunal by the Assessing

Officer while making the assessment denovo and disallowing the claim for

exemption u/s.11 & 12 of the Act makes the order of the Assessing

Officer bad in law.

getting time barred, the Assessing Officer had no option but to pass the

assessment orders in pursuance to the direction of the Tribunal.

available on record, we find that the hearing for grant of registration

u/s.12AA of the Act has been concluded by the CIT on 6.7.2017, for which

the order is yet to be passed by him. In the above background of the

case, we set aside the orders of the CIT(A) and remand the appeals back

to the file of the Assessing Officer for making the assessment denovo with

the same direction as given by the Tribunal in its order dated 11.4.2012.

Thus, the appeals of the assessee allowed for statistical purposes.

4 ITA Nos. 63,64,65, 66 & 67/CT K/ 2016 Asse ssment Years: 2 00 3-0 4, 20 04- 05, 200 5-0 6, 2006 -07 & 20 07- 08 7. In the result, appeals filed by the assessee are allowed for statistical

purposes.

Order pronounced in the open court on 25 /10/2017. Sd/- sd/- (Pavan Kumar Gadale) (N.S Saini) JUDICIALMEMBER ACCOUNTANT MEMBER Cuttack; Dated 25 /10/2017 B.K.Parida, SPS Copy of the Order forwarded to : 1. The Appellant : Swasthya Bikash Samiti, SCB Medical College and Hospital Compound, Mangalabag, Cuttack 2. The Respondent. ACIT, Circle 2(1), Cuttack 3. The CIT(A)- Cuttack 4. Pr.CIT- Cuttack 5. DR, ITAT, Cuttack BY ORDER, 6. Guard file. //True Copy// SR.PRIVATE SECRETARY ITAT, Cuttack