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2022 (11) TMI 1018 - ITAT AMRITSARExemption u/s 11 - proceedings were pending before the AO - appellant Trust is continuing the charitable work in Leh region in India and duly granted registration u/s 12AA(1) - exemption to be granted for the year under consideration - AR argued that that the appellant trust having been granted registration u/s 12A therefore, the benefit of such exemption should be granted for the year under consideration also, in view of the amendment in section 12A(2) vide finance Act, 2014 - HELD THAT:- As decided in Sansthan Shree Eknath Maharaj Vishwastha Mandal [2022 (2) TMI 227 - ITAT PUNE] assessment proceedings for the year under consideration, which commenced with the filing of return on 17.01.2017, were pending on the date of grant of registration by the ld. CIT(E) on 16.05.2017. Therefore, hold, in principle, that the assessee is eligible for exemption u/s 11 On similar facts, the coordinate Bench in the case of ‘Dera Bhai Gurdas Ji Udasin Trust (Regd.) Mansa [2022 (10) TMI 386 - ITAT AMRITSAR] directed the Assessing Officer to grant the benefit of Section 11 & 12 to the appellant trust. Judgement in the case of CIT vs. Shiv Kumar Sumitra Shikshan Sansthan, [2019 (9) TMI 55 - ALLAHABAD HIGH COURT] relied by the DR is distinguishable on facts as in that case the proceeding were pending before the Tribunal and not before the AO, whereas in the present case the proceedings were pending before the AO. Thus we hold that the assessee is eligible for deduction u/s 11 and 12 for A.Y. 2010-11 under the first Proviso to section 12A. Accordingly, we delete the disputed addition by granting the benefit of Section 11 & 12 to the appellant trust. Appeal of the assessee is allowed.
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