M/s H.P. Zoos and Conservation Breeding Society, Shimla v. CIT, Shimla

ITA 638/CHANDI/2014 | misc
Pronouncement Date: 07-11-2014 | Result: Allowed

Appeal Details

RSA Number 63821514 RSA 2014
Assessee PAN AAAAH4454L
Bench Chandigarh
Appeal Number ITA 638/CHANDI/2014
Duration Of Justice 4 month(s) 10 day(s)
Appellant M/s H.P. Zoos and Conservation Breeding Society, Shimla
Respondent CIT, Shimla
Appeal Type Income Tax Appeal
Pronouncement Date 07-11-2014
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted A
Tribunal Order Date 07-11-2014
Date Of Final Hearing 03-11-2014
Next Hearing Date 03-11-2014
Assessment Year misc
Appeal Filed On 27-06-2014
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH A CHANDIGARH BEFORE SHRI BHAVNESH SAINI JUDICIAL MEMBER AND SHRI T.R.SOOD ACCOUNTANT MEMBER ITA NO. 638/CHD/2014 UNDER SECTION 80G H.P. ZOOS AND CONSERVATION VS. THE C.I.T. BREEDING SOCIETY SHIMLA. SHIMLA. PAN: AAAAH4454L (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI VISHAL MOHAN RESPONDENT BY : SMT.JYOTI KUMARI DR DATE OF HEARING : 03.11.2014 DATE OF PRONOUNCEMENT : 07.11.2014 O R D E R PER BHAVNESH SAINI J.M. : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER OF LEARNED COMMISSIONER OF INCOME TAX SHIMLA DATED 29.4.2014 REJECTING THE APPLICATION UNDER SECTION 8 0G OF THE INCOME TAX ACT. 2. THE LEARNED COMMISSIONER OF INCOME TAX NOTED IN THE IMPUGNED ORDER THAT THE ASSESSING OFFICER AS WELL A S COMMISSIONER OF INCOME TAX(OSD) RANGE SHIMLA HAVE NOT RECOMMENDED GRANT OF EXEMPTION UNDER SECTION 80G OF THE INCOME TAX ACT BECAUSE NO REGISTRATION UNDER SECTIO N 12A HAS BEEN GRANTED TO THE ASSESSEE. THE ASSESSEE SIMILA RLY DID NOT 2 PRODUCE REGISTRATION CERTIFICATE UNDER SECTION 12A BEFORE THE LEARNED COMMISSIONER OF INCOME TAX. THEREFORE THE APPLICATION OF THE ASSESSEE WAS DISMISSED. 3. THE LEARNED COUNSEL FOR THE ASSESSEE FILED PAPER BOOK IN WHICH COPY OF THE LETTER DATED 17.6.2014 ADDRESSED TO THE LEARNED COMMISSIONER OF INCOME TAX SHIMLA IS FILED IN WHICH THE ASSESSEE STATED THAT THE REGISTRATION APPLICATI ON UNDER SECTION 12AA OF THE INCOME TAX ACT HAS BEEN FILED O N 17.11.2011 AND AS PER SECTION 12AA(2) OF THE INCOME TAX ACT THE SAME REGISTRATION SHOULD BE GRANTED OR REFUSED BEFORE THE EXPIRY OF SIX MONTHS FROM THE END OF THE MONTH IN W HICH THE APPLICATION WAS RECEIVED. THE ASSESSEE HAS NOT RE CEIVED ANY INTIMATION OF THE STATUS OF ITS APPLICATION FOR REG ISTRATION. HE HAS ALSO REFERRED RTI APPLICATION DATED 14.10.2014 FILED BEFORE THE LEARNED COMMISSIONER OF INCOME TAX SHIM LA TO INTIMATE SIMILARLY THE FATE OF APPLICATION FILED FO R REGISTRATION UNDER SECTION 12AA OF THE INCOME TAX ACT. HE HAS SUBMITTED THAT THE LEARNED COMMISSIONER OF INCOME TAX HAS NOT INTIMATED ANY INFORMATION TO THE ASSESSEE IN THIS R EGARD. HE HAS THEREFORE REQUESTED THAT THE MATTER IS REQUIR ED RECONSIDERATION AT THE LEVEL OF THE COMMISSIONER OF INCOME TAX SHIMLA. 4. ON THE OTHER HAND THE LEARNED D.R. FOR THE REVE NUE RELIED UPON THE IMPUGNED ORDER OF THE COMMISSIONER OF INCOME TAX. 3 5. WE HAVE CONSIDERED THE RIVAL CONTENTIONS. IT I S NOT DENYING FACT THAT THE REGISTRATION UNDER SECTION 12 A OF THE INCOME TAX ACT IS PRE-CONDITION FOR GETTING EXEMPTI ON UNDER SECTION 80G OF THE INCOME TAX ACT. HOWEVER THE A SSESSEE HAD TIME TO TIME FILED APPLICATION ON 17.6.2014 AND RIT APPLICATION DATED 14.10.2014 ASKING THE STATUS OF I TS APPLICATION FILED UNDER SECTION 12AA OF THE INCOME TAX ACT. THE ASSESSEE SHOULD HAVE BEEN INTIMATED OF THE STAT US AND SAME FACTS SHOULD HAVE BEEN RECORDED IN THE IMPUGNE D ORDER ABOUT THE STATUS OF THE REGISTRATION APPLICATION I F ANY FILED BY THE ASSESSEE BEFORE THE COMMISSIONER OF INCOME T AX SHIMLA AS IS CLAIMED BY THE ASSESSEE. SIMILARLY IT IS ALSO NOT CLARIFIED WHETHER THE REPORT OF THE ASSESSING O FFICER AS WELL AS THE COMMISSIONER OF INCOME TAX(OSD) RANGE SHIMLA AS IS REFERRED TO IN THE IMPUGNED ORDER HAS BEEN S UPPLIED TO THE ASSESSEE OR NOT. THEREFORE WE ARE OF THE VIE W THAT THE MATTER REQUIRES RECONSIDERATION AT THE LEVEL OF THE COMMISSIONER OF INCOME TAX SHIMLA. 6. WE ACCORDINGLY SET ASIDE THE IMPUGNED ORDER AND RESTORE THE MATTER TO THE FILE OF COMMISSIONER OF INCOME TA X SHIMLA WITH DIRECTION TO REDECIDE THE MATTER AFTER GIVING REASONABLE SUFFICIENT OPPORTUNITIES OF BEING HEARD TO THE ASSE SSEE. 7. THE LEARNED COMMISSIONER OF INCOME TAX SHALL MEN TION ABOUT THE STATUS OF REGISTRATION APPLICATION UNDER SECTION 4 12AA OF THE INCOME TAX ACT IF ANY FILED BY THE AS SESSEE IN THE IMPUGNED ORDER FOR DECIDING THE ISSUE ONCE FOR ALL. 8. IN THE RESULT THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 7 TH DAY OF NOVEMBER 2014. SD/- SD/- (T.R.SOOD) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 7 TH NOVEMBER 2014 *RATI* COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT(A)/TH E CIT/THE DR. ASSISTANT REGISTRAR ITAT CHANDIGARH