TMI Blog2021 (12) TMI 53X X X X Extracts X X X X X X X X Extracts X X X X ..... granted to the society under section 12A - we find that the assessee has been getting exemption u/s 12A from assessment year 2010-11 onwards. The copies of assessment orders, passed u/s 143(3) - Such exemption has been granted to the assessee on the strength of registration granted to the society u/s 12A of the Act. Therefore, keeping in view the fact of consistency also, the assessee is entitled to exemption u/s 11 - Decided in favour of assessee. - ITA No.244/Lkw/2018 - - - Dated:- 2-11-2021 - Shri A. D. Jain, Vice President And Shri T. S. Kapoor, Accountant Member For the Appellant : Shri P. K. Kapoor, C. A. For the Respondent : Shri Harish Gidwani, D.R. ORDER PER T. S. KAPOOR, A.M. This is an appeal filed by the assessee against the order of learned CIT(A)-4, Lucknow dated 23/01/2018 pertaining to assessment year 2014- 2015. In this appeal the assessee has raised the following grounds of appeal: 1. BECAUSE the CTT(A) has erred in law and on facts in upholding the addition of ₹ 34,96,460/- made by the assessing officer by denying the claim of exemption under section 11 of the Act on the ground that the assessee was neither registered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and circumstances of the case, the doctrine of 'substance over form' was applicable and consequently CIT(A) should have upheld the appellant's claim of exemption under section 11. 8. BECAUSE on the same set of facts the benefit of exemption under section 11 of the Act had successively been granted to the appellant / FGIET in the preceding assessment years and in view of decision of Apex Court in the case of Radhasaoami Satsang Vs. CIT reported in (1992) 193 ITR 321, the exemption under section 11 of the Act was liable to be considered and granted in the year under appeal also and CIT(A) was not correct in distinguishing the same by holding that the facts in the year under appeal were new. 9. BECAUSE the adverse view taken by the CIT(A) is on a complete misreading of the decision of Apex Court in the case of Radhasoami Satsang (supra). 10. BECAUSE the case laws relied by the CIT(A) are distinguishable on facts and as such they are not applicable on the facts of the present case. 11. BECAUSE for claiming exemption under section 11 of the Act it is not mandatory that the assessee should be registered under the Societies Registration Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ering Technology and it was only in the year 2014-15 that parent society obtained its own PAN. Learned counsel for the assessee submitted that the assessee has been filing return of income under the name and style of Feroze Gandhi Institute of Engineering Technology, Raebareli, using its own PAN and claiming exemption u/s 11 on the basis of registration u/s 12AA granted to Raebareli Polytechnic Association which was a parent society of the institution. It was submitted that the parent society Raebareli Polytechnic Association and the present assessee are one and the same as the parent society had established its institution and had been running this institution. Learned counsel for the assessee submitted that since the assessee continued to be granted exemption u/s 11 of the Act by the Assessing Officer in the orders passed u/s 143(3), year after year and therefore, keeping in view the judgment of Hon'ble Supreme Court in the case Radhasaoami Satsang Vs. CIT reported in (1992) 193 ITR 321 the denial of exemption u/s 11 in the assessment year under appeal by the authorities below is not justified. On the query put forth by the Bench as to when the PAN number for the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... society Raebareli Polytechnic Association was duly registered u/s 12A of the Act. It is also undisputed fact that assessee is engaged in providing education which is also one of the aims and objects of the parent society. It is also undisputed fact that the only source of income of society is from the running of the institute Feroze Gandhi Institute of Engineering Technology . The society was formed in the year 2000 as is apparent from the copy of certificate of registration under the Societies Registration Act. The society has been granted registration under section 12A of the Act on the directions of Tribunal vide order of CIT (Exemptions) dated 01/11/2010. This society formed, as per its objects, a college for imparting education under the name and style M/s Feroze Gandhi Institute of Engineering Technology and started imparting education from academic year 2004-05. The said society, i.e., Feroze Gandhi Institute of Engineering Technology, applied for PAN number and while applying for PAN, had enclosed with the application for PAN, a copy of registration certificate of the society, issued under the Societies Registration Act, and Societies Registration number has also be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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