ITA No. 4065/Del/2012
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH: `B' NEW DELHI
BEFORE SHRI T.S.KAPOOR, ACCOUNTANT MEMBER
AND
Sh. C.M. GARG, JUDICIAL MEMBER
I.T.A. No. 4065/Del/2012
(ASSESSMENT YEAR........)
Delhi Music Society vs DIT (Exemptions)
8, Nayaya Marg, Aayakar Bhawan,
Chanakyapuri 3rd Floor, Distt. Centre,
New Delhi. Laxmi Nagar
(PAN:AAAAD0090Q) New Delhi
(APPELLANT) PIN : 110092
(RESPONDENT)
Appellant by Sh.Sanjay Jain, CA
Respondent by Sh.Md. Mohsin Alam, CIT DR
Date of Hearing 18.08.2015
Date of Pronouncement 28 .08.2015
ORDER
PER C. M. GARG, JM
This appeal by the assesssee has been directed against the order of the
Director of Income Tax (Exemption) Delhi dated 31.5.2012 by which the
application of the appellant society for grant of registration u/s 12A of the Income
Tax Act 1961 (for short the Act) has been dismissed.
ITA No.4065/Del/2012
2. The assessee has raised as many as 20 grounds in this appeal but except
ground No. 1 other grounds are argumentative and supportive to the main ground
No. 1 which reads as under:-
Ground No. 1
"1. For that the ld. Director of Income Tax (Exemptions) has
erred in not allowing registration under section 12AA to the
appellant."
3. We have heard arguments of both the sides and carefully perused the
relevant material placed before us, inter-alia, impugned order, paper book of the
assesssee spread over 166 pages and all relevant judgments and orders. The Ld.
Assessee's Representative (the AR) submitted that the activities of the appellant
society were held to be an educational institution by Hon'ble High Court of Delhi
in order dated 16.12.2011 in WP (C) 4726/2011 and SLP filed by the Revenue
before Hon'ble Supreme Court has been dismissed on 3/7/2013. The Ld. AR
further submitted that the renewal of registration was granted to the assessee for
exemption u/s 80G order dated 18/8/2008 for three years w.e.f 1.4.2008 to
31.3.2011. The society made an application dated 1.3.2011 for renewal of
exemption u/s 80G of the Act but the same was dismissed/rejected by the ld. DIT
(E) and the DIT(E) did not consider the amendment made in the provision of
Section 80G(5) (vi) of the Act by Finance Act (No. 2), 2009 by which the proviso
to Section 80G (5) (vi) has been omitted w.e.f. 1.10.2009. The ld. AR also placed
ITA No.4065/Del/2012
copy of the order of the I.T Act, Delhi "B" Bench dated 14/9/2012 and submitted
that the Tribunal in ITA No. 5061/D/2011 has set aside the order of DIT(E) and
has restored the issue of grant of registration u/s 80G (5) (vi) of the Act to the file
of DIT(E) for a fresh adjudication in the light of amended provisions of Section
80G (5) (vi) of the Act. The Ld. DR lastly submitted that the assessee may kindly
be allowed registration u/s 12 A of the Act or alternatively, the issue of grant of
registration u/s 12 A of the Act may kindly be restored to the file of DIT(E) for a
fresh adjudication in the light of relevant amended provision, order of Hon'ble
High Court of Delhi dated 16.12.2011 and order of the Tribunal (supra).
4. The Ld. DR supported the impugned order of DIT(E) and submitted that the
DIT(E) passed impugned order on 31.5.2012 and the order of Hon'ble Supreme
Court dismissing the SLP of the Revenue was passed on 13.7.2013 and order of the
Tribunal (supra) dated 14/9/2012 was also passed subsequent to the impugned
order and hence, the DIT(E) had no occasion to consider these orders/judgments.
However, the Ld. DR fairly accepted that after order of Hon'ble Apex Court
(supra) and the Tribunal (supra), the issue of grant of registration u/s 12A of the
Act requires review at the end of DIT(E).
5. In view of above submissions of the both the sides, we are of the considered
opinion that the DIT(E) rejected application of the appellant society on the ground
ITA No.4065/Del/2012
that the SLP at the same was pending before the Hon'ble Supreme Court but when
the SLP has been dismissed by the Hon'ble Apex Court, then the issue has attained
finality. The issue of extension of registration u/s 80G (5) (vi) of the Act has been
restored to the file of DIT(E) for a fresh adjudication and hence, we find it
appropriate to restore the issue to the file of DIT(E) for a fresh adjudication after
affording due opportunity of hearing for the appellant society. Hence, impugned
order is set aside and the issue of grant of registration u/s 12A of the Act is restored
to the file of the AO for fresh adjudication in the light of subsequent orders of
Hon'ble Apex Court dated 13.7.2013 (supra) and order of the Tribunal dated
14.9.2012 (supra).
6. We order accordingly and sole main ground of the applicant society is
deemed to be allowed for statistical purposes in the manner as indicated above.
7. In the result, appeal of the appellant society is allowed for statistical
purposes.
The order is pronounced in the open court on 28th August 2015.
Sd/- Sd/-
(T.S.KAPOOR) (C. M. GARG)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Dated: 28th AUGUST 2015
"GS"
ITA No.4065/Del/2012
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(Appeals)
5. DR By Order
ASSISTANT REGISTRAR
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