Deendayal Upadhya Siksha Prachar Samiti, Ghaziabad v. CIT, Ghaziabad

ITA 4606/DEL/2010 | 2008-2009
Pronouncement Date: 18-07-2011 | Result: Allowed

Appeal Details

RSA Number 460620114 RSA 2010
Assessee PAN AAATD9861E
Bench Delhi
Appeal Number ITA 4606/DEL/2010
Duration Of Justice 9 month(s)
Appellant Deendayal Upadhya Siksha Prachar Samiti, Ghaziabad
Respondent CIT, Ghaziabad
Appeal Type Income Tax Appeal
Pronouncement Date 18-07-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted B
Tribunal Order Date 18-07-2011
Date Of Final Hearing 18-07-2011
Next Hearing Date 18-07-2011
Assessment Year 2008-2009
Appeal Filed On 18-10-2010
Judgment Text
ITA NOS. 4606-4607/DEL/2010 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH B NEW DELHI BEFORE SHRI A.D. JAIN JUDICIAL MEMBER AND SHRI SHAMIM YAHYA ACCOUNTANT MEMBER I.T.A. NOS. 4606 & 4607/DEL/2010 A.YRS. : 2008-09 & 2010-11 DEENDAYAL UPADHYA SIKSHA PRACHAR SAMITI GHAZIABAD C/O AKHILESH KUMAR ADVOCATE CHAMBER NO. 206-207 ANSAL SATYAM RDC RAJ NAGAR GHAZIABAD (PAN/GIR: AAATD9861E) VS. COMMISSIONER OF INCOME TAX GHAZIABAD (APPELLANT ) (APPELLANT ) (APPELLANT ) (APPELLANT ) (RESPONDENT ) (RESPONDENT ) (RESPONDENT ) (RESPONDENT ) ASSEESSEE BY : SH. AKHILESH KUMAR ADVOCATE DEPARTMENT BY : SH. ROHIT GARG SR. D.R. ORDER ORDER ORDER ORDER PER PER PER PER SHAMIM YAHYA : AM SHAMIM YAHYA : AM SHAMIM YAHYA : AM SHAMIM YAHYA : AM THESE APPEALS BY THE ASSESSEE ARE DIRECTED AGAINS T THE RESPECTIVE ORDERS OF THE LD. COMMISSIONER OF INCOME TA X GHAZIABAD WHEREIN APPLICATION FOR APPROVAL U/S 80G OF IT ACT AND REGISTRATION U/S 12AA OF THE ACT WERE REFUSED RESPECTIVELY. 2. THE ISSUE RAISED IN ITA NO. 4607 IS THAT THE ORD ER OF THE LD. COMMISSIONER OF INCOME TAX GHAZIABAD IS ILLEGAL IN AS MUCH AS IS PASSED BEYOND THE LIMITATION PROVIDED U/S 12AA(2) O F THE IT ACT. 3. IN THIS CASE ASSESSEE HAS SUBMITTED ITS APPLIC ATION FOR REGISTRATION U/S 12AA OF THE IT ACT. THE SAID APP LICATION WAS DATED 08.10.2009 HAD RECEIPT/SEAL DATED 12.11.2009 OF T HE OFFICE OF C.I.T. ITA NOS. 4606-4607/DEL/2010 2 GHAZIABAD. THE IMPUGNED ORDER PASSED BY THE C.I.T. GHAZIABAD WAS DATED 24.6.2010. 4. SECTION 12AA(2) PROVIDES THAT EVERY ORDER GRANT ING OR REFUSING REGISTRATION UNDER CLAUSE (B) OF SUB-SECTION (1) S HALL BE PASSED BEFORE THE EXPIRY OF SIX MONTHS FROM THE END OF THE MONTH IN WHICH THE APPLICATION WAS RECEIVED UNDER CLAUSE (A). 5. SINCE THE APPLICATION IN THIS CASE WAS RECEIVED BY THE C.I.T. GHAZIABAD ON 12.11.2009 AND SIX MONTHS FROM THE EX PIRY OF SAID MONTH EXPIRED 31.5.2010 BUT THE ORDER IN THIS CASE WAS PASSED ON 24.6.2010. HENCE IT IS CLEAR THAT THE ORDER HAS B EEN PASSED BEYOND LIMITATION THEREFORE IT IS ILLEGAL. 6. IN THIS REGARD ASSESSEES COUNSEL HAS ALSO PL ACED RELIANCE OF THE DECISION OF THE SPECIAL BENCH IN THE CASE OF BHAGWA D SWARUP TRUST VS. C.I.T. 299 ITR (AT) 161 (DELHI) WHEREIN IT HAS BEE N HELD BY THE SPECIAL BENCH THAT IT IS MANDATORY FOR THE COMMISSIONER TO P ASS THE ORDER ON APPLICATION OF REGISTRATION WITHIN THE STIPULATED T IME IN FAILURE OF WHICH THE APPLICATION SHALL BE DEEMED TO BE ALLOWED. 7. FROM THE ABOVE IT IS CLEAR THAT ORDER IN THIS CAS E SHOULD HAVE BEEN PASSED BY 31.5.2010 BUT THE SAME WAS PASSED O N 24.6.2010. HENCE IT IS BEYOND LIMITATION. HENCE IN THIS VIEW OF THE MATTER THE APPEALS FILED BY THE ASSESSEE ARE TO BE ALLOWED. HENCE THE SAME ARE ALLOWED AS SUCH. ITA NOS. 4606-4607/DEL/2010 3 8. IN THE RESULT BOTH THE APPEALS FILED BY THE ASS ESSEE STAND ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 18/7/2011 UP ON CONCLUSION OF HEARING. SD/- SD/- [ [[ [A.D. JAIN A.D. JAIN A.D. JAIN A.D. JAIN] ]] ] [SHAMIM YAHYA] [SHAMIM YAHYA] [SHAMIM YAHYA] [SHAMIM YAHYA] JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER DATE 18/7/2011 SRB COPY FORWARDED TO: COPY FORWARDED TO: COPY FORWARDED TO: COPY FORWARDED TO: - -- - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR ITAT TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT DELHI BENCHES