9911796707
TMI Blog2022 (8) TMI 583X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 12AA w.e.f. 11.07.1966 and continuously getting benefit of section 11 of the IT Act, however, because of change in the system of the Department all the cases were transferred to New Ward (Exemption), therefore, technically the assessee trust again applied registration which was granted vide order dated 06.05.2016. Even the department while considering the entire facts of the case had already allowed expenses under section 11 of the Act for the assessment years 2012-13, 13-14 and 14-15. Therefore, keeping in view the principles of natural justice and consistency, we direct the AO to give benefit of section 11 to the assessee for the year under consideration. The order of ld. CIT (A) is set aside - Appeal of the assessee is allowed. X X X X Extracts X X X X X X X X Extracts X X X X ..... 79,337/-. Subsequently, the appellant filed a rectification petition before the ITO Exemption Ward, Ajmer and the ITO exemption Ward, Ajmer rejected the application made by the appellant under section 154 of the Act vide order dated 10.02.2020 stating that "the order of Registration under section 12A(1)(b) of the Income Tax Act, 1961 has been passed by the Competent Authority on 06.05.2016 and the same is effective from 01.05.2016 i.e. from A.Y. 2016-17. Therefore, the benefit of section 11 is applicable from AY 2016-17 and not from AY 2015-16. In view of this, the application made by the assessee trust under section 154 of the IT Act is hereby rejected." Being aggrieved, the assessee preferred appeal before ld. CIT (A). The ld. CIT (A) uph ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as accordingly granted on 06.05.2016 and in this way the assessee trust is Registered as General Public Utility Trust, constituted by Trust Deed originally indicating its object. It is important to mention here that during the previous assessment years i.e. 2012-13, 13-14 and 14-15 on the basis of Registration under section 12AA dated 06/05/2016 the assessee was allowed the expenditure/expenses under section 11 of the Act. 4. On the other hand, the ld. D/R supported the order of the ld. CIT (A). 5. We have heard rival contentions and perused the material available on record and also gone through the orders of the authorities below. During the course of appeal proceedings, the appellant submitted that it had filed its return of income decl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w.e.f. 11.07.1966 and continuously getting benefit of section 11 of the IT Act, however, because of change in the system of the Department all the cases were transferred to New Ward (Exemption), therefore, technically the assessee trust again applied registration which was granted vide order dated 06.05.2016. Even the department while considering the entire facts of the case had already allowed expenses under section 11 of the Act for the assessment years 2012-13, 13-14 and 14-15. Therefore, keeping in view the principles of natural justice and consistency, we direct the AO to give benefit of section 11 to the assessee for the year under consideration. The order of ld. CIT (A) is set aside. 6. In the result, appeal of the assessee is allow ..... X X X X Extracts X X X X X X X X Extracts X X X X
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