1. IN THE INCOME TAX APPELALTE TRIBUNAL : JODHPUR BENCH :
JODHPUR
BEFORE SHRI HARI OM MARATHA, JUDICIAL MEMBER AND
SHRI N.K. SAINI, ACCOUNTANT MEMBER.
ITA Nos. 49 to 53/JU/2012
(A.Y. 2003-04 to 2006-07 & 2008-09)
Income-tax Officer Vs. Nosegay Kinder Garden
Ward – 2 Chak – 7 – E, Chhoti
Sriganganagar Sriganganagar
PAN No. AAAJN 0531 H
CO Nos. 4 to 8/JU/2012
ITA Nos. 49 to 53/JU/2012
(A.Ys. 2003-04 to 2006-07 & 2008-09)
Nosegay Kinder Garden Vs. Income-tax Officer
Chak – 7 – E, Chhoti Ward – 2
Sriganganagar Sriganganagar
PAN No. AAAJN 0531 H
Assessee by : Shri Suresh Ojha
Department by : Dr. Deepak Sehgal
Date of hearing : 12/02/2013
Date of pronouncement: 12/02/2013
PER BENCH :
All these appeals are being disposed off by a common order in
view of the fact that the A.O. has computed the income of the
assessee of the respective years which are under reference on the
reasoning that the assessee-trust/institution is not registered u/s 12A

2. 2
of the Income-tax Act, 1961 [hereinafter referred to as 'the Act', for
short].
2. Now the Tribunal has ordered the grant of registration in favour
of Nosegay Public School vide order dated 19.12.2012 and registration
has been allowed w.e.f. 9.11.1985.
3. Both the parties concurred that all these matters have to be
decided in the light of this fresh piece of evidence. Now the issue of
registration will affect the outcome of computation of income in all
these cases. Accordingly, it has been prayed that these matters may
be restored back to the file of the A.O. so that he may be in a position
to dispose them off in the changed scenario.
4. We have considered the submissions of the parties and have
carefully perused the entire material on record. We are also aware of
the fact that the assessee-trust/institution has been granted
registration u/s 12A of the Act by this Bench w.e.f. 9.11.1985 vide
order dated 19.12.2012. Accordingly, it is in the fitness of things and
in the interest of justice that all these maters may be restored to the
file of the A.O. with the direction that he shall decide them in view of

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the fact that Nosegay Public School Management has been granted
registration u/s 12A of the Act w.r.e.f 09.01.1985. Accordingly, we set
aside and restore all these matters to the file of the A.O. with the
direction that he shall decide them as above after giving opportunity of
being heard to the assessee.
5. In the result, the appeals of the revenue as well as the cross
objections filed by the assessee are allowed for statistical purposes.
Order pronounced in the open court on 12th February, 2013.
Sd/- Sd/-
[N.K. Saini] [Hari Om Maratha]
Accountant Member Judicial Member
Dated : 12th
February, 2013
VL/-
Copy to:
1. The Appellant
2. The Respondent
3. The CIT
4. The CIT(A) By Order
5. The DR
Assistant Registrar
ITAT, Jodhpur