9911796707
TMI Blog2023 (10) TMI 135X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner was issued with a wrong PAN No. as a firm and not as an AOP - assessee had earlier registered as a firm and the said firm had subsequently registered as an AOP with a Certification of Exemption obtained u/s 12AA - The attempt in change of the registration was only to get the benefit of a charitable institution - revisional authority in fact found that though the challenge was related to the assessment carried out against the assessee, a firm, who was issued with PAN No. AAGFB5910L but the requisite fee was filed against the new PAN account. The application of the assessee hence was dismissed as not maintainable - HELD THAT:- We are not convinced that there is any valid argument against the assessment of the assessee as a firm with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (PER: HONOURABLE THE CHIEF JUSTICE) The petitioner in the above writ petition is aggrieved with the assessment made against the petitioner and the revisional order passed. The learned counsel for the petitioner argues that the petitioner is a registered society having been so registered on 10.09.2004 and applied for a Permanent Account Number (hereinafter referred to as PAN ) with the Income Tax Department, as a charitable educational institution. The Income Tax Department allotted PAN No. AAGFB5910L, on which the petitioner had been filing returns regularly. Later, when the department commenced online mode of filing returns, the petitioner could not upload the returns online as an Association of Persons (hereinafter referred to a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the AOP and the assesse had been filing the income tax return as an AOP with audit report in Form No.10B prescribed for the purpose of accounting of charitable organization. The assessee also has produced Annexure-3 series which as per the memorandum is a return filed in the Financial Year 2013-2014 relatable to the AY 2014- 2015. A mere glance at Annexure-3 would indicate that it is a return filed on 08.09.2022 in the name of the petitioner with PAN No. AACAB6790M, the new PAN Number obtained as an AOP. The assessee filed a new application at Annexure-5 allegedly on the instruction of the Assessing Officer, but, however, admittedly without surrendering the earlier PAN issued. We are unable to countenance the contention raised that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee and the response to the same is extracted in the order produced as Annexure-6A. In fact, the assessee admits categorically that certificate under Section 12AA of the Income Tax Act, 1961 was obtained for PAN No. AACAB6790M (wrongly noted as N in the extract). It is also admitted that the society had been allotted a PAN No. AAGFB5910L, in the year 2004. There is a statement that there was a correction of PAN applied which runs contrary to the statement that the Assessing Officer asked the petitioner to apply for a new PAN Number. On the assessee s contention that the amounts were already assessed at the hands of the AOP relatable to the new PAN No.; the Assessing Officer sent a communication to ITO (exemption) Ward 01, Patna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nvinced that there is any valid argument against the assessment of the assessee as a firm with PAN No. AAGFB5910L for the year AY 2017-2018. The assessee admits that an application was filed as an AOP but the registration was issued as a firm; which is hard to believe, especially since the assessee claims that from the time of its registration in 2004, the assessee had been regularly filing returns, an authenticated copy of which has not been produced here. The earlier returns filed relatable to the first PAN number issued was as a firm, and not as an AOP. Obviously, in the AY 2015-2016, the assessee filed a fresh application for registering the very same institution as a charitable institution under Section 12AA of the Act, without surrend ..... X X X X Extracts X X X X X X X X Extracts X X X X
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