DISHA EDUCATION SOCIETY,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-EXEMPTION, BHOPAL
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Income Tax Appellate Tribunal, INDORE BENCH, INDORE
Before: SHRI VIJAY PAL RAO & SHRI B.M. BIYANI
आदेश / O R D E R
Per B.M. Biyani, A.M.:
Feeling aggrieved by appeal-order dated 21.12.2023 passed by learned Commissioner of Income-Tax (Appeals), NFAC, Delhi [“CIT(A)”] which in turn arises out of assessment-order dated 24.09.2021 passed by learned NFAC, Delhi [“AO”] u/s 143(3) read with section 144B of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2019-20, the assessee has filed this appeal.
The background facts leading to present appeal are such that the assessee is a society engaged in imparting education. For AY 2019-20, the assessee filed return on 14.03.2019 declaring a loss of Rs. 5,96,893/-. The
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Disha Education Society, Raipur ITA No. 12/Ind/2024 - AY 2019-20
case was selected for scrutiny and notices u/s 143(2)/142(1) were issued which were duly complied by assessee. Finally, the AO completed assessment u/s 143(3) vide order dated 24.09.2021. In Para 4 of assessment-order, the AO has noted that assessee was earlier registered u/s 12A and also approved u/s 10(23C)(vi) but the CIT(Exemption), Bhopal [“CIT(E)”] cancelled registration u/s 12A and approval u/s 10(23C)(vi) vide orders dated 14.11.2018 and 05.02.2019 respectively, therefore the assessee filed return in the status of AOP without claiming any exemption u/s 12A or 10(23C)(vi). Thereafter, in next Para 5 to 6 of assessment-order, the AO made an addition of Rs. 22,18,000/- and thereby assessed total income at Rs. 16,21,107/-. Aggrieved, the assessee filed first-appeal before CIT(A) but did not comply with the notices of hearing issued by CIT(A). The CIT(A), therefore, dismissed assessee’s appeal for non-prosecution without adjudicating merit. Now, the assessee has come in this appeal before us.
Ld. AR for assessee made a straightforward submission that the
assessee filed next appeals to ITAT, Raipur against the aforesaid orders
dated 14.11.2018 and 05.02.2019 passed by CIT(E) cancelling the
registration u/s 12A and approval u/s 10(23C)(vi). Those appeals, registered
as ITA No. 32 & 60/RPR/2019 have already been decided by ITAT, Raipur
Bench vide order a consolidated dated 08.06.2023, copy of order is filed
before us. Ld. AR demonstrated that vide Para No. 11 and 17 of order, the
ITAT has set aside the orders dated 14.11.2018 and 05.02.2019 passed by
CIT(E) and also directed the CIT(E) to restore assessee’s registration u/s 12A
and approval u/s 10(23C)(vi). As a result, the assessee has become entitled
to exemption u/s 12AA and approval u/s 10(23C)(vi). In view of this, Ld. AR
submitted, the assessee has filed application u/s 154 with the concerned
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Disha Education Society, Raipur ITA No. 12/Ind/2024 - AY 2019-20
AO for re-computation of income giving effect to exemption u/s
10(23C)(vi)/12AA and the assessee’s application is pending at AO level. Therefore, Ld. AR prayed, the present case should also be remanded back to the file of AO for consideration afresh. Ld. DR for revenue was fair enough to agree to the prayer made by Ld. AR.
In view of above, the present matter is re-stored back to the file of AO
for consideration and adjudication afresh.
Resultantly, this appeal is allowed for statistical purpose.
Order pronounced in open court on 10.05.2024
Sd/- sd/-= (VIJAY PAL RAO) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER Indore िदनांक /Dated : 10.05.2024 CPU/Sr. PS Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPYAssistant Registrar Income Tax Appellate Tribunal Indore Bench, Indore
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