9911796707
TMI Blog2021 (12) TMI 53X X X X Extracts X X X X X X X X Extracts X X X X ..... not have been denied merely on the ground that the registration under section 12A of the "Act" had been granted/obtained in the name of Raebareli Polytechnic Association ('RPA'). 3. BECAUSE on a due consideration of the fact that "appellant"/"FGIET" was not only established/set up but was also owned and run by Raebareli Polytechnic Association and as such "appellant"/"FGIET" being integral/ inseparable part of Raebareli Polytechnic Association, its claim of exemption under section 11 of the "Act", on the basis of certificate of registration under section 12A in the name of 'Raebareli Polytechnic Association', deserved to be allowed. 4. BECAUSE the "appellant's" claim of exemption under section 11 of the "Act" did not get defeated even if the registration under section 12A was granted in the name of Raebareli Polytechnic Association (which itself had established/set up the appellant institution as its integral part) as the said registration was obtained by Raebareli Polytechnic Association specifically for the "appellant"/"FGIET", which fact is clearly evident from the material and information already on record. 5. BECAUSE in any case and otherwise also, as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eedings before them. 13. BECAUSE in any case the authorities below were not justified in denying/upholding the denial of claim of exemption under section 11 on the ground of technical/venial fault as the said claim was otherwise available. 14. BECAUSE the order appealed against is contrary to the facts, law and principles of natural justice." 2. Learned counsel for the assessee, at the outset, submitted that the assessee is engaged in imparting education in Engineering and Technology and it was established in the year 2004 by the Society named as 'Raebareli Polytechnic Association' in pursuance of resolution passed in their managing committee meeting held on 12/09/2002. It was submitted that the assessee was established in pursuance of and in line with aims and objects of Raebareli Polytechnic Association as one of the objects of the society was to impart education in the field of agricultural, technical, vocational, industrial technology and other allied scientific subjects. Learned counsel for the assessee submitted that soon after the establishment of assessee, the parent society applied to All India Counsel of Technical Education vide letter dated 26/9/2002 for aff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... N, the certificate of society under the Societies Registration Act was filed in support of its existence which establishes the fact that in fact the parent society as well as the institute was one and the same and there is only a technical breach which had happened due to an ill professional advice under which the assessee has been filing returns and claiming exemption u/s 11 in its own name whereas returns should have been filed in the name of society Raebareli Polytechnic Association for which the said society had already been granted registration u/s 12A of the Act. In view of these facts and circumstances and in view of the substantial justice, it was submitted that the denial of exemption u/s 11 of the Act is not justified. 3. Learned CIT, D.R., on the other hand argued that the assessee as well as the Raebareli Polytechnic Association are two different assessees and the PAN number allotted to the assessee is different than the PAN number allotted to the society. It was submitted that the exemption u/s 12A was available to the society which did not file any return of income and instead the assessee filed return and claimed exemption and was wrongly allowed the exemption in ea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titution. We find from the documents filed by the assessee, obtained through RTI, that the PAN application of the assessee was filed on 24/08/2005 and as proof of identity and proof of address, the society registration certificate, in the name of Raebareli Polytechnic Association i.e. the parent society, was enclosed. The Revenue, on this application for PAN allotment, allotted the PAN to the assessee and accepted the proof of identity and proof of address i.e. the copy of certificate granted by Registrar of Societies in the name of Raebareli Polytechnic Association. On the PAN application, the name of Feroze Gandhi Institute of Engineering & Technology has been mentioned whereas in the proof of its existence, certificate granted to Raebareli Polytechnic Association by the Registrar of Societies has been enclosed. When Department allotted PAN to the assessee on the strength of a certificate of registration in the name of Raebareli Polytechnic Association, it becomes apparent that the society and the institution are one and the same. Even the status of assessee in the PAN application has been ticked as Association of Persons. For the sake of completeness, the copy of PAN application ..... X X X X Extracts X X X X X X X X Extracts X X X X
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