SAMATA SHIKSHAN PRASARAK MANDAL PARANDA,OSMANABAD vs. INCOME TAX OFFICER, EXEMPTION, WARD-NANDED, NANDED

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ITA 1088/PUN/2023Status: DisposedITAT Pune01 February 2024AY 2011-12Bench: SHRI S.S.GODARA (Judicial Member), DR. DIPAK P. RIPOTE (Accountant Member)4 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The assessee wished to withdraw the appeal as a subsequent order had been passed by the Assessing Officer giving effect to the CIT(A)'s order, resulting in a taxable income of Rs. Nil. The Tribunal allowed the withdrawal.

What were the facts?

The assessee's appeal was against an order that denied exemption under Section 11 of the Income Tax Act due to the failure to file a copy of registration under Section 12A. The Assessing Officer had computed taxable income at Rs. 1,13,62,871/-.

What were the issues?

The primary issue was the denial of exemption under Section 11 and 12A. However, the appeal was withdrawn by the assessee due to a subsequent favorable order.

Which sections of the Income-tax Act were involved?

Section 11,Section 12A,Section 143(3),Section 147,Section 148,Section 151,Section 250,Section 234A,Section 234B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCHES “B” :: PUNE

Before: SHRI S.S.GODARA & DR. DIPAK P. RIPOTE

For Appellant: Shri S.N.Puranik – AR
For Respondent: Shri Sourabh Nayak – JCIT-DR
Hearing: 01/02/2024Pronounced: 01/02/2024

ORDER

PER DR. DIPAK P. RIPOTE, AM:

1.

This is an appeal filed by the assessee against the order of Ld.Commissioner of Income Tax(Appeal)[NFAC], Delhi under section 250 of the Income Tax Act, 1961 for A.Y.2011-12 passed on 27.09.2023 emanating from order under section 143(3) r.w.s 147 of the Income Tax Act, 1961 dated 11.09.2018. The Assessing Officer vide order under section 143(3) r.w.s 147 of the Act, held that since assessee failed to file copy of registration under section 12A of the Act, assessee is not eligible for exemption under section Samata Shikshan Prsarak Mandal Paranda [A] 11 of the Act. Accordingly, computed taxable income at Rs.1,13,62,871/-. The grounds of appeal

raised by the assessee are as under : “1. CIT(A) NFAC, has erred in upholding Validity of Order u/s 143(3) r.w.s. 147 passed by Assessing Officer.Appellant prays to declare the Order as invalid, Bad in Law and without Jurisdiction, in the absence of issue of Notice u/s 143(2) after Return filed by Assessee.

2. Without Prejudice to Ground No. 1,CIT(A) has erred in upholding Validity of Order u/s 143(3) r.w.s. 147. Appellant Prays to hold the Assessment Order as Bad in Law and invalid as Assessing Officer has not made addition of Income for reason recorded for issue of Notice u/s 148, for which proceedings are initiated.

3. Without Prejudice to Ground No. 1 and 2, CIT(A) has erred in upholding Proceeding initiated u/s 147/148 and Order passed. Appellant Prays to hold the Proceeding and Order as Bad in Law, As Approval u/s 151 given bv the Commissioner is Ministerial and without application of Mind and without even looking to the basis of information with Assessing Officer.

4. CIT(A) has erred in rejecting Appellant’s claim as to Case in covered u/s 10(23C)(iiiab), having more than 50% Gross Receipts from Government Grant. Appellant Prays to uphold Assessee’s claims of Exemption u/s 10(23C)(iiiab).

5. Without Prejudice to Ground No. 4, CIT(A) has erred in rejecting eligibility/ claim u/s 11, 12 of the Act. Appellant Prays for allowing the same, as Registration has been granted u/s 12AA, during the Pendency of Appeal Proceedings.

6. CIT(A) has erred in Partly allowing Ground No. 5, 6 & 7 before him. Appellant Prays for the same to be fully allowed.

7. CIT(A) has erred in not being Just and Fair in Considering Appellant’s all Submissions made in response to Various Notices.

8. Assessee denies Liability to Interest u/s 234A, 234B.

9. Appellant prays to add, alter, amend, take additional grounds, submit additional evidence, and/or withdraw the ground/s, during appellate Proceedings.”

2 Samata Shikshan Prsarak Mandal Paranda [A]

2.

The ld.AR of the assessee submitted that assessee intends to withdraw the appeal as an order has been passed by the Assessing Officer giving effect to the ld.CIT(A)’s order and had computed the taxable income at Rs.Nil. Therefore, assessee does not have any grievance. The ld.Deparmental Representative(ld.DR) for the Revenue submitted copy of the order giving effect to ld.CIT(A)s order passed by the Assessing Officer on 12.01.2024. The ld.DR also submitted that after the order dated 12.01.2024 taxable income of the assessee is Rs.Nil.

Findings & Analysis : 3. We have heard both the parties. The ld.AR of the assessee submitted that assessee wish to withdraw the appeal, accordingly, assessee is allowed to withdraw the appeal. Hence, grounds raised by the assessee are dismissed as withdrawn.

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