The Income-tax Officer,, Bathinda v. M/s. Sukhmani Society for Citizen Services,, Bathinda

ITA 458/ASR/2013 | 2005-2006
Pronouncement Date: 09-10-2013 | Result: Dismissed

Appeal Details

RSA Number 45820914 RSA 2013
Assessee PAN AAEAS7047J
Bench Amritsar
Appeal Number ITA 458/ASR/2013
Duration Of Justice 3 month(s) 20 day(s)
Appellant The Income-tax Officer,, Bathinda
Respondent M/s. Sukhmani Society for Citizen Services,, Bathinda
Appeal Type Income Tax Appeal
Pronouncement Date 09-10-2013
Appeal Filed By Department
Order Result Dismissed
Bench Allotted DB
Tribunal Order Date 09-10-2013
Assessment Year 2005-2006
Appeal Filed On 19-06-2013
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR. BEFORE SH. H.S. SIDHU JUDICIAL MEMBER AND SH. B.P. JAIN ACCOUNTANT MEMBER I.T.A. NO. 458 (ASR)/2013 ASSESSMENT YEARS: 2005-06 2006-07 2007-08 & 2008-09 PAN:AAEAS7047J INCOME TAX OFFICER VS. M/S SUKHMANI SOCIETY FOR WARD-I(1) BATHINDA CITIZEN SERVICES MIN I SECRETARIAT ROOM NO. 120 BATHINDA (APPELLANT) (RESPONDENT) APPELLANT BY: SH. TARSEM LAL DR RESPONDENT BY: SH. P.N. ARORA ADVOCATE DATE OF HEARING: 09.10.2013 DATE OF PRONOUNCEMENT: 09.10.2013 ORDER PER BENCH 1) THE REVENUE HAS FILED THE PRESENT ONE APPE AL AGAINST THE IMPUGNED ORDER DATED 28.03.2013 PASSED BY LEARNED C IT(A) BATHINDA FOR THE ASSESSMENT YEARS 2005-06 2006-07 2007-08 & 2008-09 ON THE FOLLOWING GROUNDS: I. THE CIT(A) HAS ERRED BOTH IN LAW AS WELL AS ON FACT S IN ALLOWING THE ASSESSEE EXEMPTION U/S 11 OR 10(23C) AS THE CAS E MAY BE DEPENDING ON THE OUTCOME OF A FUTURE LIKELIHOOD OF THE ASSESSEE 2 I.T.A. NO. 458 (ASR)/2013 ASSESSMENT YEARS: 2005-06 2006-07 2007-08 & 2008-09 GETTING HOLD OF REGISTRATION U/S 12AA OR APPROVAL U /S 10(23C) WITHOUT APPRECIATING THE DECISION OF THE JURISDICTI ONAL BENCH OF THE HON'BLE I.T.A.T. IN THE MIRROR IDENTICAL CASE OF SU KHMANI SOCIETY MANSA IN I.T.A. NO. 551(ASR)/2011 DATED 26.09.2012 . II. THE APPELLANT CRAVES LIBERTY TO ADD OR AMEND ANY GR OUND OF APPEAL BEFORE THE APPEAL IS HEARD AND DISPOSED OFF. 2) AT THE TIME OF HEARING WE FIND THAT THE REVENUE HAS FILED THE PRESENT ONE APPEAL AGAINST THE CONSOLIDATED IMPUGNE D ORDER DATED 28.03.2013 PASSED BY LEARNED COMMISSIONER OF INCOME TAX(APPEALS) BATHINDA FOR THE ASSESSMENT YEARS 2005-06 2006-07 2007-08 & 2008- 09 WHICH IS NOT PERMISSIBLE UNDER THE PROVISION OF LAW. THEREFORE THE PRESENT APPEAL IS DISMISSED BEING DEFECTIVE WITH TH E LIBERTY TO THE REVENUE TO FILE AN INDEPENDENT APPEAL FOR EACH ASSE SSMENT YEARS I.E. 2005-06 2006-07 2007-08 & 2008-09 AND THAT WILL B E DECIDED UNDER THE LAW. 3) IN THE RESULT THE APPEAL FILED BY THE REVENUE I S DISMISSED BEING DEFECTIVE. ORDER PRONOUNCED IN THE OPEN COURT ON 9 TH OCTOBER 2013 SD/./- SD/./- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 9 TH OCTOBER 2013 /RK/ COPY OF THE ORDER FORWARDED TO: 3 I.T.A. NO. 458 (ASR)/2013 ASSESSMENT YEARS: 2005-06 2006-07 2007-08 & 2008-09 1. THE ASSESSEE: M/S SUKHMANI SOCIETY FOR CITIZEN SERV ICES MINI SECRETARIAT ROOM NO. 120 BATHINDA 2. INCOME TAX OFFICER WARD-I(I) BATHINDA 3. THE CIT(A) BATHINDA 4. THE CIT BATHINDA 5. THE SR DR I.T.A.T. TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH: AMRITSAR.