TaxTMI 
TaxTMI 
2021 (12) TMI 53
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.... claim of exemption under section 11 of the "Act" could 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 informat....
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....r facts and circumstances of the case and detailed submissions, evidences and explanations furnished during the course of proceedings 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 a....
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....the information received under that Act, a copy of PAN application in the name of the assessee has been provided and in the application for PAN, 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....
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....when the application for PAN of the assessee was filed, what were the documents filed with the Department for supporting the existence of such institution. 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 ....
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....equest that up a permanent a necessary particulars account number be allowed to me/us. Form No. ITS 49A Only Individuals allin recent photograph (3.5 cm x 2.5 cm) R 1. Full Name (Full expanded name: Initials are not permitted) : Please tick as applicable: Shri FEROZE GANDHI ENGINEERING Smut Kumari Mis Impression First Name INSTITUTE OF Middle Name & TECHNOLOGY 2. Nante you would like printed F G I E 7 RAEBARELI on the card 3. Have you ever been known by any other name? Please tick If yes, please give that other name as applicable Yes No M/ (Full expanded name faiials are nos permited) Shri Smit Kumari Last Name/Surname Middle Name 4. Father's Nante (Only Individual applicants: Even married women should give father's name only) Last Name/Sernanie First Name Middle Name 5. Address R Residential Address: Flat/Dour/Block No. Name of Premise/Building/Villog Road/Street/Lane/Post Office RATAPUR Area/Locality/Taluka/Sub-Division RAEBARELT RAEBARELIUTTAR O Office Address (Name of Office) EGTET RAEBARELT Flat/Door/Block No Name of Premises/Buildi....