RSA Number | 23120314 RSA 2009 |
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Bench | Agra |
Appeal Number | ITA 231/AGR/2009 |
Duration Of Justice | 10 month(s) 29 day(s) |
Appellant | Ch. Beeri Singh Shiksha Samiti, Agra |
Respondent | CIT-!!, Agra |
Appeal Type | Income Tax Appeal |
Pronouncement Date | 19-04-2010 |
Appeal Filed By | Assessee |
Order Result | Allowed |
Bench Allotted | DB |
Tribunal Order Date | 21-04-2010 |
Date Of Final Hearing | 19-04-2010 |
Next Hearing Date | 19-04-2010 |
Assessment Year | misc |
Appeal Filed On | 21-05-2009 |
Judgment Text |
1 ITA 231-09 IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH : AGRA. ( BEFORE SHRI R.K. GUPTA AND SHRI P.K. BANSAL ) ITA NO. 231/AG./2009 UNDER SECTION 12AA. CH. BEERI SINGH SHIKSHA SAMITI VS. THE CIT-II SUNDERBAGH DAYALBAGH AGRA. AGRA. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI K.C. AGARWAL ADVOCATE RESPONDENT BY : SHRI S.C. SHARMA JR. D/R ORDER PER R.K. GUPTA J.M. THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDE R LD. CIT UNDER SECTION 12AA OF THE IT ACT DATED 23.3.2009. 2. THE ASSESSEE IS OBJECTING THE REJECTION OF REGIS TRATION APPLICATION FILED UNDER SECTION 12AA OF THE IT ACT. 3. THE ASSESSEE FILED APPLICATION ON 5.9.2008 SEEKI NG REGISTRATION UNDER SECTION 12AA OF THE ACT. NOTICE WAS ISSUED TO THE ASSESSEE. HOWEVER ON THE DATE OF HEARING SHRI B.M. SHARMA ADVOCATE APPEARED BUT WAS WITHOUT POWER OF ATTORNEY. AGAIN ADJOURNMENT WAS SOUGHT BY THE ASSESSEE VIDE LETTER DATED 19.3.2009. HOWEVER LD. CIT WAS NOT SATISFIED WITH THE ADJOURNMENT APPLICATION. ACCORDINGLY HE REJECTED THE SAME AND ALSO REJECTED THE REGISTRATION APPLICATION UNDER SE CTION 12AA OF THE ACT. THE LD. COUNSEL OF THE ASSESSEE STATED THAT EACH AND EVERY DETAIL W AS FILED ALONG WITH THE REGISTRATION 2 APPLICATION. HOWEVER LD. CIT HAS NOT CONSIDERED TH E SAME. ACCORDINGLY IT WAS SUBMITTED THAT REJECTION OF REGISTRATION APPLICATION IS BAD I N LAW. 4. ON THE OTHER HAND LD. D/R STATED THAT ENOUGH OPP ORTUNITIES WERE GIVEN TO THE ASSESSEE. HOWEVER THEY WERE NOT AVAILED. ACCORDING LY THE LD. CIT WAS JUSTIFIED IN REJECTING THE APPLICATION. 5. AFTER CONSIDERING THE SUBMISSIONS AND PERUSING T HE MATERIAL ON RECORD WE ARE OF THE CONSIDERED VIEW THAT THE MATTER SHOULD GO BACK TO THE FILE OF THE LD. CIT TO PASS A FRESH ORDER AFTER AFFORDING REASONABLE OPPORTUNITY AND TAKING INTO CONSIDERATION THE VARIOUS DETAILS FILED BEFORE HIM AS STATED BY LD. A /R. WE ORDER ACCORDINGLY. 6. IN THE RESULT APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 7. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 19. 4.2010. SD/- SD/- ( P.K. BANSAL ) ( R.K. GUPTA ) ACCOUNTANT MEMBER JUDICIAL MEMBER AGRA DATED : 21/04/2010. D/- COPY FORWARDED TO :- THE APPELLANT THE RESPONDENT THE CIT THE CIT (A) CONCERNED. THE D/R ITAT AGRA. GUARD FILE (ITA 231/AG/2009) BY ORDER AR ITAT AGRA. 3
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