Income Tax Appellate Tribunal - Chandigarh
Baba Kartar Singh Dukki Educational ... vs Assessee on 25 April, 2013
IN THE INCOME TAX APPELLATE TRIBUNAL
CHANDIGARH BENCHES 'B' CHANDIGARH
BEFORE SHRI T.R. SOOD, ACCOUNTANT MEMBER AND
MS. SUSHMA CHOWLA, JUDICIAL MEMBER
ITA No. 68/CHD/2013
Assessment Year: 2004-05
The I.T.O . Vs. M/s Baba Kartar Singh,
Ludhiana Dukki Educational Trust
Ludhiana
PAN No. AAATB7340L
&
C.O. No. 12/CHD/2013
(in ITA No. 68/CHD/2013)
Assessment Year: 2004-05
M/s Baba Kartar Singh, Vs. I.T.O
Dukki Educational Trust Ludhiana
Ludhiana
PAN No. AAATB7340L
(Appellant) (Respondent)
Appellant By : Dr. Amarveer Singh
Respondent By : Shri. Tej Mohan Singh
Date of hearing : 25/04/2013
Date of Pronouncement : 29.04.2013
ORDER
PER T.R. SOOD, A.M.
This appeal filed b y the Revenue and Cross Objection b y the assessee are directed against the order of C IT(A)-II, Ludhiana dated 23.11.2012 relating to assessment year 2004-05.
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2. In this appeal, Revenue has raised the following grounds:-
i) That the Ld. CIT(A) has erred in law in deleting the addition of Rs. 12,10,110/- by relying upon the order of CIT-
1(Administration) vide which registration has been granted u/s 12A on the direction of Hon'ble ITAT vide order dated 27.06.2012, whereas the appeal has been filed against the order of Hon'ble ITAT dated 27.06.2012 before the Hon'ble High Court of Punjab & Haryana, the decision of which is still pending for adjudication.
ii) That the order of the Ld. CIT(A) be set aside and that of A.O. be restored.
iii) That the appellant craves leave to add or amend any ground of appeal before it is finally disposed off.
3. After hearing both the parties, we find that Assessing Officer denied exemption u/s 11 of the Act to the assessee because assessee was not granted registration u/s 12AA (1)(b)(ii) of the Act.
4. On appeal, the C IT(A) held that the assessee is eligible for benefits of sections 11 & 12 because Tribunal has alread y granted Registration to the assessee and C IT(A), Ludhiana has alread y passed an order in consequence of the order of the Tribunal.
5. Before us, the Ld. DR supported the order of the Assessing Officer. On the other hand, Ld. Counsel for the assessee supported the impugned order.
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6. After considering the rival submissions, we find that Ld. CIT(A) has merel y followed the order of the Tribunal through which Registration was granted to the assessee u/s 12AA of the Act. The relevant paras of the impugned order read as under:-
4.2 The AR of the appellant vide his written submissions informed that the Hon'ble ITAT had directed the CIT to grant registration 12AA to the appellant vide its order dated 27.06.2012. The consequential order giving effect to this order of the Hon'ble ITAT was passed by the CIT-I, Ludhiana vide order dated 26.10.2012, wherein the appellant trust was granted registration u/s 12 A of the I.T. Act w.e.f. A.Y. 2004-05.
4.3 I have carefully perused the submissions and the order of CIT-I, Ludhiana dated 26.10.2012. In view of the fact that the appellant has been granted registration u/s 12 A of the I.T. Act w.e.f. A.Y. 2004-05, the appellant is eligible for benefits of section 11 &12. The application of income amounting to Rs. 1,81,329/-, income of Rs. 28,778/- and the corpus donations amounting to Rs. 10 Lacs are therefore exempt u/s 11 / 12 of the I.T. Act. The additions made by the AO are therefore deleted. These grounds of appeal are accordingly allowed.
7. Since the above observation has been made on the basis of the order of the Tribunal, we find nothing wrong with the same and accordingl y uphold the order of Ld. C IT(A).
8. In the result, Revenue's appeal is dismissed. 4 C.O. No. 12/Chd/2013
9. The Ld. Counsel for the assessee during the course of hearing submitted that he wish to withdraw the cross objections filed b y the assessee for which Ld. DR had no objection. Accordingl y Cross Objections are dismissed as 'Withdrawn'.
10. In the result, Cross Objections are dismissed.
Order Pronounced in the Open Court on this 29 t h day of April, 2013.
Sd/- Sd/-
(SUSHMA CHOWLA) (T.R. SOOD)
JUDICIAL MEMBER ACCOUNTANT MEMBER
Dated : 29 t h April, 2013
Rkk
Copy to:
1. The Appellant
2. The Respondent
3. The CIT
4. The CIT(A)
5. The DR
True Cop y
By Order
Assistant Registrar