TMI Blog2019 (3) TMI 1888X X X X Extracts X X X X X X X X Extracts X X X X ..... and 12 of the Act to the assessee in the present case and determine the tax liability accordingly. In the facts of the case before us, the assessee has received 12A registration certificate, which is dated 18.08.2015. The CIT(A) has acknowledged the same and copy of the said certificate is also available before us. In such circumstances, the ratio laid down by the Delhi Bench of Tribunal in Bulandshahr Development Authority [ 2017 (12) TMI 915 - ITAT DELHI] is not applicable to the facts of the present case. Accordingly, we reverse the order of CIT(A) in this regard and direct the Assessing Officer to allow exemption under sections11 and 12 of the Act, in view of proviso to section 12A(2) - Decided in favour of assessee. - ITA Nos.987 to 989/PUN/2016 - - - Dated:- 29-3-2019 - MS. SUSHMA CHOWLA AND SHRI ANIL CHATURVEDI, JJ. Appellant by : Shri Nikhil Pathak Respondent by : Shri S.B. Prasad, CIT ORDER SUSHMA CHOWLA, J. This bunch of three appeals filed by assessee are against separate orders of CIT(A), Pune-10, Pune, all dated 22.02.2016 relating to assessment years 2009-10, 2010-11 and 2012-13 against respective orders passed under section 143(3) r.w.s. 147 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ideration in view of the proviso inserted to sub-section (2) of section 12A of the Act. 5. The issue raised vide additional ground of appeal is legal issue and does not require any investigation into the facts and hence, we admit the same and proceed to address the said issue first. 6. Briefly, in the facts of the case, the assessee was charitable trust and had for the year under consideration furnished return of income within stipulated time declaring nil income. Thereafter, the Assessing Officer issued notice under section 148 of the Act to the assessee. In response, the assessee submitted that original return of income filed by the trust, may be treated as return filed in response to notice issued under section 148 of the Act. Thereafter, case of assessee was taken up for scrutiny. The Assessing Officer noted that the assessee trust was not registered under the Income Tax Act after omission of section 10(22) of the Act w.e.f. 01.04.1999. The assessee was asked to furnish copy of certificate of registration under section 12A or 10(23) of the Act, as the case may be. However, the assessee did not furnish either of the said certificates and the Assessing Officer was of the v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d on decisions of Pune Bench of Tribunal i.e. in the case of Carmel Havel Vs. ITO in ITA No.1822/PN/2014, relating to assessment year 2011-12, order dated 26.08.2016 and in the case of ITO Vs. M/s. Shri Vishwakalyan Jivraksha Pratishthan in ITA No.2013/PN/2014 along with CO No.18/PN/2016, relating to assessment year 2011-12, order dated 22.07.2016 and also on various other decisions of different Benches of Tribunal. 10. The learned Departmental Representative for the Revenue on the other hand, placed reliance on the orders of authorities below. 11. We have heard the rival contentions and perused the record. The issue which arises in the present appeal is against claim of exemption under sections 11 and 12 of the Act, where an application for registration under section 12A of the Act has been granted by the Commissioner on a later date. In the facts of the case, assessment proceedings were initiated under section 148 of the Act on the ground that the assessee was not entitled to the exemption under sections 11 and 12 of the Act in the absence of any registration under section 12A or 10(23C) of the Act. The issue which is raised before us by way of additional ground of appeal i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cts wherein the application for registration was made on 16.01.2013 and registration was granted by the Commissioner on 25.03.2014, however notice under section 148 of the Act was issued to the assessee on 22.03.2013. The Tribunal in such circumstances, held that the provisions of amended sub-section (2) of section 12A of the Act were retrospective in nature, coupled with the fact that the assessee was subsequently granted registration under section 12AA of the Act and hence, the assessee was held to be entitled to claim exemption under section 12A of the Act. 16. The Hon ble High Court of Gujarat in CIT Vs. Mayur Foundation (2005) 274 ITR 562 (Guj) held that where the matter was pending before the Tribunal by way of appeal, then assessment proceedings are pending. The Hon ble High Court brushed aside the contention of Revenue that assessment proceedings come to an end when the assessment order is framed. The contention on behalf of Revenue to equate assessment order with assessment proceedings was held to be based on a fallacious premise. The Hon ble High Court laid down that The proceedings before the Tribunal are meant to correctly assess the tax liability of an assessee. If ..... X X X X Extracts X X X X X X X X Extracts X X X X
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