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Asstt Director Of Income Tax- (E) Versus Oil Industry Safety Directorate

Additions made on the basis of assessment completed as AOP - CIT(A) deleted the addition - whether the assessee has nowhere proved that it falls under the category of Artificial Juridical Person and is created by the Ministry of Petroleum and Natural Gas as its extension wing? - Held that:- CIT(A) in the impugned order has correctly deleted the addition in dispute by respectfully following his own earlier order for the asstt. year 2004- 05 wherein on the basis of the notification [Resolution No. .....

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d T S Kapoor JJ. For the Appellant : Shri P DAM Kanunjna, Sr. DR For the Respondent : None ORDER Per: H S Sidhu: The Revenue has filed the present appeal against the impugned order dated 16/5/2012 passed by the Ld. Commissioner of Income Tax (Appeals)-XXI, New Delhi for the asstt. year 2009-10 on the following grounds:- "1. On the facts and in the circumstances of the case and in law, the Ld. CIT(A) has erred in deleting the additions made on the basis of assessment completed as AOP. The as .....

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ournment is filed. In view of the above, we are of the considered opinion that no useful purpose would be served to adjourn the case again and again. Therefore, we are deciding the Appeal, exparte qua assessee, after hearing the Ld. DR and perusing the records available on record. 4. Ld. DR relied upon the order passed by the AO and also reiterated the contentions raised in the grounds of appeal. 5. We have heard the Ld. DR and perused the relevant records available with us, especially the order .....

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Ld. CIT s order is reproduced as under:- 3. Ground No.1 to 7 are taken together, since they are interlinked. In this regard, vide hearing dated 24.4.2012, Ld.AR of the appellant has submitted as under:- "1. The appellant had filed the return declaring NIL income. The return was filed in the status of artificial juridical person (AJP). Since it is created by the Ministry of Petroleum and Natural Gas as its extension wing. 2. Ministry of Petroleum and Natural Gas, Government of India vide it .....

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atural Gas vide its Resolution No. 13013/4/84-0R-I dated 10.1.986 had set up the Oil Industry Safety Directorate with the following functions and responsibilities. a) Oversee the implementation of all the decisions of the safety council. b) Keep abreast of the latest design and operating practices in the area of safety and fire fighting in the hydrocarbon processing industry in the developed countries, so as to develop standards and codes that would be suitable for the conditions in India. c) Li .....

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mpany meetings for exchange of experience. f) Carry out enquiries into accidents, whenever required, and provided support to enquiry committees set up by the Government. g) Ensure implementation of all improved codes of practices for industrial hygiene. h) Review practices in the storage and handling of dangerous chemicals and ensure compliance with latest standards. i) Review disaster control procedures and company preparedness. j) Review implant training programmes with regard to safety. k) Sp .....

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n of the government. Hence it is not liable for any tax; 5. The assigning officer had on his own had changed the status of the appellant from AJP to AOP. This legally he cannot do it and the entire assessment is wrong and bad in law. It is liable to be annulled. ON the similar ground, the Hon'ble CIT(A) in appeal No.333/2007-08 vide order dated 19th March 2012 for the A. Y 2004-05 had allowed the contention of the appellant and this issue is squarely covered by the order of the CIT(A).6. Ass .....

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ration under section12AA is withdrawn or cancelled by the Director of Exemption. Till date, we have not received any notice from the office of the Director (Exemption) for such withdrawal. Accordingly, on the date of the AO completing the assessment, there was no such withdrawal and the assessment framed by the A 0 is wrong and bad in law." 3.1 Furthermore, vide submission dated 2.5.2012, issue was further clarified as under:- "In pursuant to the personal hearing before your good self .....

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