9911796707
TMI Blog2023 (2) TMI 335X X X X Extracts X X X X X X X X Extracts X X X X ..... .w.s. 12A of the Act. The assessee was eligible for the benefit of section 11 of the Act. In no reason, the benefit can be denied by the department. CIT(A) in the order has observed that the revenue appeal is pending before the Hon ble Punjab Haryana High Court against the order of the ITAT, Amritsar. But till the revenue has not able to submit any outcomeof the appeal, filed before the Hon ble High Court. We fully relied on the order of our Coordinate bench [ 2016 (3) TMI 1447 - ITAT AMRITSAR] . The assessee is eligible to get benefit of Section 11 - CIT-Dr was unable to bring any contrary fact against the submission of the assessee. In our considered view the order of the ld. CIT(A) is quashed. The ground of the appeal of assessee is allo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he addition by disallowing u/s 11 of the Act. Only theITA No. 581/Asr/2015 for A.Y. 2008-09 has a different issue related to disallowance of expenses. The Assessment Orders were framed by the ld. DCIT, Circle-III, Jalandhar u/s 143(3)/147 of the Act. Except ITA No. 581/Asr/2015 is framed u/s 143(3) of the Act. With the request of both assessee and revenue ITA No. 303/Asr/2017 for A.Y. 2007-08 is taken as a lead case. 2. Brief facts of the casesare that for ITA 303 to 306/Asr/2017 are reopened u/s 148 of the Act& assessments were completed u/s 143(3)/147. The issue is common for all cases that is rejection of exemption u/s 11 in connection with withdrawal of registration u/s 12A of the Act. The assessee is established under the Society Regi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. We have heard the rival contentions of both the parties and perused the material available on the record. The ld CIT-II, Jalandhar passed order U/s 12AA of the Act on 24/10/2013 w.e.f. A.Y. 2004-05 but in Section 12AA(3), the amendment was made by the Finance Act, 2010, which was effective prospectively as clarified by the CBDT as well as various ITATs. The case laws relied by the AR of the assessee also support the case of the assessee, therefore, from A.Y. 2004-05, the cancellation is out of jurisdiction. The Hon'ble Delhi High Court in the case of Director of Income Tax (Exemption) Vs. Mool Chand Khairati Ram Trust (2011)339 ITR 622 (Delhi) has held that power of cancellation of registration obtained U/s 12A came to be incorporated by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce of claim was made u/s 11 of the Act. In argument of ITA No. 581/Asr/2015, the ld. counsel placed that the addition was made by the ld. AO total amount of Rs.5,01,200/- on account of car repaired and maintenance expenses Rs.475269/-, depreciation amount of Rs.6744/- and Rs.9189/- and ad hoc disallowance of entertainment expenses Rs.10,000/- has no basis and without finding any proper lacuna in the books of accounts of assessee. 4. The ld. CIT DR vehemently argued and relied on the order of the ld. CIT(A). The specific para 4.8 order of the ld. CIT(A) is extracted as below: "4.8 I have also gone through the contentions of the appellant on the issue of validity of the initiation of reassessment proceedings in view of the fact that the o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aphical error in the amounts noted at page number 21 and 25. The amount of Rs.3,50,02,163/- has been mentioned instead of Rs. 14,75,25,704. It is further stated that it is a clerical mistake on the part of the AO and the same was duly rectified and the reasons for the difference in the two amounts has also been explained in detail." 5. We heard the rival submission relied on the documents available in the record. The registration was cancelled by the ld. CIT u/s 12AA of the Act. The registration was restored by the order of the ITAT, Amritsar Bench. After the order of the ITAT, the assessee is registered U/s 12AA and eligible to claim deduction u/s 11 r.w.s. 12A of the Act. The assessee was eligible for the benefit of section 11 of the Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Act in relation to Trust, registered U/s 12AA of the Act. Since there is absence of any findings of the lower authorities, we deem it appropriate to set-aside the same to the file of the ld. CIT(A) who shall examine the aforesaid contentions so raised besides examining the matter from the perspective of allowability in case of Trust and genuineness of expenses. Further, the assessee should get reasonable opportunity of hearing for filing the evidence in relation to its claim. In the result, the ITA No. 581/Asr/2015 for A.Y. 2008-09 is allowed for statistical purposes. 7. When we decide the appeals in limine, the stay applications bearing S.A. Nos.08 to 11/Asr/2022 for A.Ys. 2007-08 to 2010-11are dismissed as infructuous. 8. In the r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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