TMI Blog2022 (11) TMI 362X X X X Extracts X X X X X X X X Extracts X X X X ..... AO on the sole ground that the assessee trust has not been registered under section 12A of the Act. Appeals filed by the assessee are dismissed. - ITA Nos. 406, 407 & 408/M/2022 - - - Dated:- 13-10-2022 - SHRI KULDIP SINGH , JUDICIAL MEMBER Assessee by : None Revenue by : Shri Anil Gupta , D. R . ORDER Per : Kuldip Singh , Judicial Member : Since common questions of facts and law have been raised in these inter-connected appeals, the same are being disposed of by way of composite order to avoid repetition of discussion. 2. The appellant, M/s. The Fathers House (hereinafter referred to as the assessee trust ) by filing the present appeals, sought to set aside the impugned orders even dated 30.12.2021 passe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng of the appeal. 2. Briefly stated facts necessary for adjudication of the controversy at hand are : assessee being a public charitable trust registered under Bombay Public Trust Act filed its return of income at Rs.34,666/-, Rs.5,58,440/- at nil for A.Y. 2013-14, 2014-15 2015-16 respectively. Assessee s case were reopened under section 147 of the Income Tax Act, 1961 (for short the Act ) by way of issuance of notice under section 148 of the Act which were served upon the assessee trust and the assessee trust had opted to treat its return of income already filed as reply to the notices issued under section 148 of the Act. Statutory notices under section 143(2) 142(1) of the Act were issued and served upon the assessee who was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rust has not been registered under section 12A of the Act. 5. In the backdrop of the aforesaid facts and circumstances of the case, the Ld. CIT(A) has passed the impugned order as under: 4.2 The matter was considered. Relevant assessment order, written submission and respective provisions of law were perused. From the perusal of assessment order, it was observed that the Assessing Officer reopened the case for assessment u/s 147 of the Act believing the reasons that the appellant was not registered u/s 12A of the Act and exemptions u/s 11 12 were claimed for the expenditure/expenses of Rs.19,61,761/-. The Assessing Officer sought the details of expenses, but in response neither details of expenses were produced nor any submission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d not accepted. 4.4. The applicant further took the plea of the application of section 12A(2) of the Act and place the reliance of the orders of the ITAT, Cochin in the case of SNDP Yogam vs ADIT (Exemption) 68 taxmann. Com 152 and the ITAT, Kolkatain the case of Sree Sree Ramkrishna Samity vs DCIT 156 ITD 646. The gist of the orders has already been given in the written statement of the appellant reproduced above. The reference of the appellant and related section 12A(2) of the Act were perused. Section 12A(2) of the Act reads as under; (2) Where an application has been made on or after the 1st day of June, 2007, the provisions of sections 11 and 12 shall apply in relation to the income of such trust or institution from the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The contention of the appellant was considered and found not to be as per prevailing provisions of the law. Section 12A(2) of the Act already reproduced above prohibits the AO from taking action u/s 147 in the preceding assessment for the cases wherein nonregistration of trust involved. But, in this case, the AO had taken action u/s 147 of the Act and passed assessment order accordingly on 31.08.2017 itself, whereas from the copy of registration certificate it is evident that the appellant applied for registration u/s 12A on 31.03.2018 and registration certificate was accordingly granted on 24.09.2018. However, a typographical mistake regarding the date of notice u/s 148 of the Act was noticed in both assessment order and written subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clause (b) of sub-section (4) of that section to exercise or perform all or any of the powers and functions conferred on, or assigned to, an Assessing Officer under this Act;] Section 2(7A) clearly define that the Commissioner of Income Tax (Appeals) is not an Assessing Officer and hence proceedings pending before him cannot be treated as proceedings pending before the Assessing Officer. Hence, the contention of the appellant is not accepted. 4.5 In view of the discussion made above, it was found that the appellant has not produced any details/submission before the Assessing Officer and the AO accordingly disallowed the exemption of Rs.19,61,761/- by treating the assessee as an AOP in the absence of registration certificate u/s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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