Sadhana Educational and Empowermnet Foundation, Pune V. CIT-I, Pune, Pune

ITA 1421/PUN/2010

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 7384 (ITAT-PUNE)
• Duration Of Justice: 3 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-03-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 30-03-2011
• Assessment Year: misc
• Appeal Filed On: 03-12-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: HARESHWAR SHARMA
• Section: 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A , PUNE BEFORE SHRI I.C. SUDHIR (JM) AND SHRI D. KARUNAKARA RAO (AM) ITA NO. 1 421 & 1440 /PN/ 20 10 ( ASSTT. YEAR S : - ) SADHANA EDUCATIONAL AND EMPOWERMENT FOUNDATION , PUNE PAN : NOT AVAILABLE .. APP EL LANT V. COMMISSIONER OF INCOME TAX I, PUNE . RESPONDENT APP ELLANT BY : SHRI S.N. PURANIK RESPONDENT BY : SHRI HARESHWAR SHARMA ORDER PER I.C. SUDHIR J M DURING THE COURSE OF HEARING OF THE ABOVE APPEALS WHEREIN THE ONLY ISSUE RAISED I S AS TO WHETHER LD CIT WAS JUSTIFIED IN NOT GRANTING REGISTRATION U/S. 12A FROM THE DATE OF INCEPTION OF THE TRUST INSTEAD OF FROM 31.3.2010. 2. THE LD. A.R. FAIRLY SUBMITTED THAT IN THE MEANWHILE VIDE ITS ORDER DATED 2.3.2011 THE LD CIT HAS GRANTED RE GISTRATION U/S. 12A OF THE ACT TO THE FOUNDATION FROM THE DATE OF ITS INCEPTION, THUS, THERE IS NO GRIEVANCE TO THE APPELLANT TO THIS EFFECT AS RAISED IN THE PRESENT APPEALS. 3. THE LD. D.R., ON THE OTHER HAND, TRIED TO JUSTIFY THE ORDERS IMPUGNED. 4. IN VIEW OF THE ABOVE DEVELOPMENT THAT IN THE MEANWHILE, THE ASSESSEE HAS ALREADY BEEN GRANTED REGISTRATION U/S. 12A FROM THE DATE ITA . NO S.1421 & 1440 /PN /2010 SADHNA EDUCATIONAL AND EMPOWERMENT FOUNDATION, A.Y. - 2 OF INCEPTION OF THE TRUST, WE ARE OF THE VIEW THAT THE APPEALS HAVE BECOME INFRUCTUOUS, HENCE THESE ARE DISMISSED AS SUCH. 5. IN THE RESULT, THE APPEALS ARE DISMISSED. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 31ST MARCH 2011. SD/ - SD/ - ( D. KARUNAKARA RAO ) ACCOUNTANT MEMBER ( I.C. SUDHIR ) JUDICIAL MEMBER PUNE , DATED T HE 31ST MARCH , 20 1 1 US COPY OF THE ORDER IS FORWARDED TO : 1. THE A PP ELLA NT 2. THE RESPONDENT 3. THE ADDL. CIT, RANGE - I, PUNE 4 . THE D.R. A BENCH, PUNE 5 . GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBU NAL PUNE