Mawana Cooperative Cane Development Union Ltd, V. CIT,

ITA 132/DEL/2008

• Counselvise Citation: [2011] 135 COUNSELVISE.COM (IT) 0652 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-01-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 25-01-2011
• Assessment Year: 2008-2009
• Appeal Filed On: 14-01-2008
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RIS GILL
• Assessee Lawyers: PREM PRAKASH
• Keywords: Charitable institution; Condonation of delay
• Section: 12A; 12AA

Judgement Text

ITA NO. 132/DEL/2008 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C NEW DELHI BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER I.T.A. NO. 132/DEL/2008 A.Y. : 2008-09 MAWANA COOPERATIVE CANE DEVELOPMENT UNION LTD., C/O PREM PRAKASH ADVOCATE, RAJ COMPLEX, MAHABIR CHOWK, MUZAFFARNAGAR (PAN/GIR NO. : AAAAM6184E) VS. COMMISSIONER OF INCOME TAX, MEERUT (APPELLANT ) (APPELLANT ) (APPELLANT ) (APPELLANT ) (RESPONDENT ) (RESPONDENT ) (RESPONDENT ) (RESPONDENT ) ASSEESSEE BY : SH. PREM PRAKASH, ADVOCATE DEPARTMENT BY : SH. RIS GILL, C.I.T.(D.R.) ORDER ORDER ORDER ORDER PER SHAMIM YAHYA: AM PER SHAMIM YAHYA: AM PER SHAMIM YAHYA: AM PER SHAMIM YAHYA: AM THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF THE LD. COMMISSIONER OF INCOME TAX, MEERUT DATED 15.11.20 07 U/S 12A OF THE IT ACT, 1961. 2. THE ISSUE RAISED IS THAT LD. COMMISSIONER OF INCOM E TAX, MERRUT WAS WRONG IN REJECTING THE APPLICATION FILED U/S 12AA OF THE IT ACT, 1961 WITHOUT ANY BASE. AN APPLICATION FOR CONDONA TION OF DELAY WAS ALSO FILED. 3. IN THIS CASE THE COMMISSIONER OF INCOME TAX, MEERU T NOTED THAT ASSESSEE SOCIETY WAS ESTABLISHED ON 27.11.1948 AN D APPLICATION FOR GRANT OF REGISTRATION U/S 12A WAS FILED ON 31.5.2 007. AN APPLICATION ITA NO. 132/DEL/2008 2 FOR CONDONATION OF DELAY WAS ALSO FILED. COMMISS IONER OF INCOME TAX OBSERVED THAT DUE TO CHANGE IN LEGAL POSITION, THE SAME CANNOT BE ENTERTAINED. THEREAFTER, COMMISSIONER OF INCOME TA X REFERRED TO THE OBJECTS OF THE SOCIETY WHICH WERE GIVEN AS UNDER:- 1- XUUS DK MIT ESA O`F+) DJUK VKSJ BLDS FY;S DSUNZH; , OA JKT; LJDKJ RFKK XUUK LO;A }KJK CUKBZ GQBZ ;KSTUKVKSA DKS DK;ZFUOR DJUK RFKK [KSRH DS VK/KQFUD O OSKKFUD