TaxTMI 
TaxTMI 
2018 (8) TMI 1050
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....ounts spent in carrying out the activities of the trust. 3. The brief facts of the case are that the assessee filed e-return of income on 27.11.2014 for the assessment year 2014-15 showing Nil income, which was processed by the Assessing Officer, CPC, Bangalore u/s.143(1) on 14.3.2016 determining the total income of Rs. 1,30,17,995/-. 4. Being aggrieved by the said order, the assessee filed appeal before the CIT(A). 5. The CIT(A) observed that the assessee has filed appeal against intimation u/s.143(1) and not against a scrutiny assessment. The assessee is not having registration u/s.12AA of the Act and it does not have approval under section 10(23C). That is the reason why in the intimation the entire receipt has been taken as the incom....
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....n of this Bench of the Tribunal in the case of Bhagbat Educational Trust (supra) order dated 4.10.2013, wherein, following the decision of the Hyderabad Bench of the Tribunal in the case of Normal Agricultural Society vs ITO, 71 ITD 152 (Hyd) confirmed the order of the CIT(A). 10. The CIT(A) dismissed the appeal of the assessee on the ground that the assessee was not having registration either under section 12AA of the Act or approval u/s.10(23C)(vi) of the Act and, therefore, the entire receipts has to be taken as income of the assessee. 11. Before us, ld A.R. reiterated the submissions made before the CIT(A). 12. On the other hand, ld D.R. relied on orders of lower authorities. 13. We find that the first proviso to sub-section (2) of ....
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....eld under trust of any assessment year preceding the aforesaid assessment year, for which assessment proceedings are pending before the Assessing Officer as on the date of such registration and the objects and activities of such trust or institution remain the same for such preceding assessment year: Provided further that no action under section 147 shall be taken by the Assessing Officer in case of such trust or institution for any assessment year preceding the aforesaid assessment year only for non-registration of such trust or institution for the said assessment year: Provided also that provisions contained in the first and second proviso shall not apply in case of any trust or institution which was refused registration or the registr....
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....are pending before the Id. A.O., unless the registration granted earlier is cancelled or refused for specific reasons. The statute also goes on to provide that no action u/s 147 could be taken by the AO merely for ' non-registration of trust for earlier years. 7.3 In the instant case, it is not in dispute that registration was granted w.e.f. 17.12.2013 by the order of CIT(A) dated 08.05.2014. It is also not in dispute that objects and activities of the assessee trust are charitable in nature during the relevant financial year. When Section 12A of the Act was amended by introducing new provisos to sub-section (2) of Section 12A by Finance Act, 2014 with effect from 01.10.2014, the assessment orders Asst. Year 2011-12 passed by the ass....
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....tion u/s 12AA during the pendency of the appeals filed against the orders of the assessing authority, by narrowly interpreting the term, 'pending before the assessing officer' so as to exclude its pendency before the appellate authority, will be doing violence to the provisions of the Statute and, as such, liable to be interfered." 15. In the instant case, it is not in dispute that the objects and activities of the trust or the year under consideration are same as were on 30.3.2015 when registration u/s.12AA was granted to the assessee by the CIT(Exemption) vide his order dated 26.3.2015. Further, as held by Ahmedabad Bench in the case of Shri Bhanushali Mitra Mandal (supra) that the appeal is the continuation of the assessment pr....