Shree Jagvallabh Parswanath Jain Dehrasar Trust, Ahmedabad V. The Director of Income tax (Exemtion), Ahmedabad

ITA 1832/AHD/2011

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 89370 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 9 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-04-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 28-04-2015
• Assessment Year: misc
• Appeal Filed On: 20-07-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DINESH SINGH
• Assessee Lawyers: S N DIVATIA
• Section: 12A; 12AA

Judgement Text

ITA NO.1832/AHD/2011 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH, AHMEDABAD [CORAM: PRAMOD KUMAR AM AND S.S. GODARA JM] ITA NO.1832/AHD/2011 SHREE JAGVALLABH PARSWANATH JAIN DEHRASAR TRUST .APPELLANT NISHA POLE, ZAVERI WAD, RELIEF ROAD, AHMEDABAD. [PAN: AAATJ 1464 B] VS. DIRECTOR OF INCOME TAX (EXEMPTION) ............. ....RESPONDENT AHMEDABAD. APPEARANCES BY: S.N. DIVATIA, FOR THE APPELLANT DINESH SINGH, FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : APRIL 28, 2015 DATE OF PRONOUNCING THE ORDER : APRIL 30, 2015 O R D E R PER PRAMOD KUMAR AM: BY WAY OF THIS APPEAL THE ASSESSEE APPELLANT CALLED INTO QUESTION THE CORRECTNESS OF THE ORDER PASSED BY THE LD. DIT (EXE MPTION) IN THE MATTER OF REGISTRATION UNDER SECTION 12AA OF THE INCOME TAX A CT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) . 2. THE GRIEVANCE RAISED BY THE ASSESSEE ARE AS FOLL OWS :- 1. THE LEARNED DIRECTOR OF INCOME TAX (EXEMPT), HA S GROSSLY ERRED IN LAW AND ON FACTS IN GRANTING THE REGISTRATION U/ S. 12AA(1)(B)(I) OF THE ACT WITH EFFECT FROM 01.04.2010 INSTEAD FROM 23 .06.1973 I.E. THE DATE ON WHICH FIRST APPLICATION WAS FILED, OR IN TH E ALTERNATIVE FROM 01.04.1997 U/S. 12AA(2). ITA NO.1832/AHD/2011 PAGE 2 OF 3 2. THAT IN THE FACTS AND CIRCUMSTANCES OF THE CASE WE AS WELL AS IN LAW THE LEARNED DIRECTOR OF INCOME TAX (EXEMPT) OUG HT TO HAVE APPRECIATED THAT IN VIEW OF (I) THE APPELLANT HAD F ILED AN APPLICATION FOR REGISTRATION ON 23.06.1973, THE DETAILS CALLED FOR VIDE LETTER DT. 10.11.1975 BY THE OFFICE OF CIT GUJ.IV-ABD WERE COM PLIED WITH BY LETTER DT. 09.01.1976 AND FILED ON 19.01.1976(II). FOUR REMINDER LETTERS WERE WRITTEN FROM TIME TO TIME BUT NO RESPO NSE WAS RECEIVED AND (III) SPECIFIC NOTES ABOUT FILING OF APPLICATIO N ON 23.06.1973 AND REMINDERS LETTER WERE PLACED IN THE RETURN OF INCOM E FROM ASST. YEAR 2000-01 ONWARDS, THE CERTIFICATE OF REGISTRATION OU GHT TO HAVE BEEN ISSUED EITHER FROM 23.06.1973 I.E. THE DATE IN WHIC H THE FIRST APPLICATION WAS FILED OR IN THE ALTERNATIVE DEEMED TO HAVE BEEN GRANTED W.E.F. 01.04.1997 AS PER SEC.12AA(2). 3. THE LEARNED DIT(E) HAS GRIEVOUSLY ERRED IN NOT C ONSIDERING LETTER DT. 24.01.2011 TOGETHER WITH THE ANNEXURE FI LED IN CONTINUATION OF EARLIER REGISTRATION APPLICATION. 4. THE APPELLANT TRUST URGES THAT THE CERTIFICATE O F REGISTRATION BE GRANTED EITHER FROM 23.06.1973 OR IN THE ALTERNATIV E FROM 01.04.1997. THE DIRECTION TO THIS EFFECT BE GIVEN TO DIRECTOR O F INCOME TAX (EXEMPT) AHD. 3. WHEN THE APPEAL CALLED UP FOR HEARING, ATTENTION OF THE LD. COUNSEL WAS INVITED TO THE AMENDMENT IN SECTION 12A W.E.F. 01.0 6.2007. HE SOUGHT PERMISSION TO WITHDRAW THIS APPAL. 4. LEARNED DEPARTMENTAL REPRESENTATIVE DOES NOT OPP OSE TO THE ABOVE REQUEST. 5. FOR THE REASONS AND THE CIRCUMSTANCES SET OUT AB OVE, WE CONSIDER IT APPROPRIATE TO GRANT PERMISSION TO WITHDRAW THE APP EAL OF THE ASSESSEE. ITA NO.1832/AHD/2011 PAGE 3 OF 3 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED AS WITHDRAWN. PRONOUNCED IN THE OPEN COURT TODAY ON THE 30 TH DAY OF APRIL, 2015. SD/- SD/- S. S. GODARA PRAMOD KUM AR (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) AHMEDABAD, THE 30 TH DAY OF APRIL, 2015 COPIES TO: (1) THE APPELLANT (2) THE RESPOND ENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ETC ASSISTANT/DEPUTY REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD