M/s Chandigarh Police Welfare Fund (Bank Deposit) Society, Chandigarh V. CIT (E), Chandigarh

ITA 1702/CHANDI/2017

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 2950 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 2 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-03-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 05-03-2019
• Assessment Year: misc
• Appeal Filed On: 26-12-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ASHISH GUPTA
• Keywords: Competent authority; Cancellation of registration
• Section: 12A; 12AA; 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCHA, CHANDIGARH BEFORE SHRI N.K. SAINI, VICE PRESIDENT AND SHRI SANJAY GARG, JUDICIAL MEMBER ITA NO. 1702/CHD/2017 (ASSESSMENT YEAR : 2013-14) M/S CHANDIGARH POLICE VS. THE CIT (EXEMPTIONS) WELFARE FUND(BANK DEPOSIT) CHANDIGARH SOCIETY, POLICE HEADQUARTERS SECTOR 9, CHANDIGARH PAN NO. AAAAC7228D (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI. ANIL BATRA DEPARTMENT BY : SHRI. ASHISH GUPTA, CIT DATE OF HEARING : 05/03/2019 DATE OF PRONOUNCEMENT : 05/03/2019 O R D E R PER N.K. SAINI, VICE PRESIDENT : THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDER DT. 18/10/2017 OF LD. CIT(E)-, CHANDIGARH. 2. FOLLOWING GROUNDS HAVE BEEN RAISED IN THE PRESEN T APPEAL: 1. THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (EXEMPTIONS), PASSED U/S 12AA (1) (B) (II) OF THE INCOME TAX ACT, IS BAD AGA INST FACTS AND LAW AND BE VACATED. 2. THE ORDER GRANTING REGISTRATION U/S 12A BY COMMISSIONER OF INCOME TAX (A), PATIALA VIDE ORDER DATED 27.05.1993 HELD GROUND TIL L ITS USURPATION BY COMMISSIONER OF INCOME TAX -1, CHANDIGARH DATED 18/ 20-03-2013 ON CONSIDERATION DIFFERENT FROM THE CONDITION GRANT OF REGISTRATION U/S 12A OF THE INCOME TAX ACT, 1961. THE REGISTRATION U/S 12A BE R ESTORED. 3. THE LD. CIT, HAD ILLEGALLY CANCELLED THE REGISTRATI ON U/S 12A OF THE INCOME TAX ACT 1961, BY INVOKING SECTION 263 OF THE INCOME TAX ACT 1961. THE REGISTRATION U/S 12A OF THE INCOME TAX ACT, BE RESTORED. 4. THE PRAYER OF THE SOCIETY THAT THE INFRACTION CAUSE D TO THE CONDITION OF GRANT OF REGISTRATION STOOD REMOVED BY WAY OF PAYMENT OF TAX ON THE EARNING FROM THE PETROL PUMP. THERE WAS NO OCCASION FOR CANCELLATION OF REGISTRATION. THE REGISTRATION U/S 12A OF THE INCOME TAX ACT, BE REST ORED. 5. THE LD. COMMISSIONER OF INCOME TAX (EXEMPTIONS), HA S GRAVELY ERRED IN INTRODUCING AND RELYING ON THE PRINCIPLE OF MUTUALI TY, WHICH WAS NOT AN ISSUE AT THE TIME OF GRANT OF REGISTRATION U/S 12A OF THE IN COME TAX ACT 1961. THE REGISTRATION U/S 12A OF THE INCOME TAX ACT 1961, BE RESTORED. 6. THE APPELLANT CRAVES LEAVE TO ADD, AMEND OR DELETE ANY OF THE GROUNDS OF APPEAL, BEFORE THE SAME IN TAKEN UP FOR FINAL DISPO SAL. 2 3. DURING THE COURSE OF HEARING THE LD. COUNSEL FOR THE ASSESSEE AT THE VERY OUTSET STATED THAT EARLIER REQUEST WAS MADE ON 20/0 2/2019 FOR ADJOURNMENT ON THE PLEA THAT WRITTEN PERMISSION FOR WITHDRAWAL OF THE APPEAL FROM THE COMPETENT AUTHORITY WOULD BE FURNISHED. IT WAS FURT HER SUBMITTED THAT HE HAS THE INSTRUCTION TO WITHDRAW THIS APPEAL. 4. THE LD. DR DID NOT OBJECT IF THE APPEAL OF THE A SSESSEE IS DISMISSED AS WITHDRAWN. 5. IN VIEW OF THE ABOVE THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. (ORDER PRONOUNCED IN THE OPEN COURT ON 05/03/2019) SD/- SD/- (SANJAY GARG) (N.K. SAINI) JUDICIAL MEMBER VICE PRESIDENT DATED : 05/03/2019 AG COPY TO: 1.THE APPELLANT, 2. THE RESPONDENT, 3. THE CIT(A), 4. THE CIT, 5. THE DR