Hasnain Education Trust, Kutch V. Pr. CIT (Exemptions), Ahmedabad

ITA 2633/AHD/2017

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 1957 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 9 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-09-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 29-11-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

, B IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER ./ I.T.A. NO. 2633/AHD/2017 ( / ASSESSMENT YEAR: NA) HASNAIN EDUCATION TRUST AT. POST, KUKMA, TALUKA, BHUJ, KUTCH- 370105 / VS. PR. CIT (EXEMPTIONS) AHMEDABAD-380009 ./ ./ PAN/GIR NO. : AAB TH2 362 R ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : WITHDRAW APPEAL BY ASSESSEE / RESPONDENT BY : SHRI ALOK SINGH, CIT DR / DATE OF HEARING 28/08/2019 !'# / DATE OF PRONOUNCEMENT 05/09/2019 $%/ O R D E R PER MAHAVIR PRASAD - JM: THIS APPEAL HAS BEEN PREFERRED BY THE ASSESSEE AGAI NST THE ORDER OF LD. PRINCIPAL CIT(E)/AHD/12AA/1982/2017-18 DATED 21.09.2017 AND ASSESSEE TOOK FOLLOWING GROUNDS IN I TS APPEAL: 1. THE LD. PRINCIPAL COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD HAS ERRED ON FACTS AND IN L AW BY REJECTING ASSESSEES APPLICATION FOR REGISTRATION OF TRUST U/S. 12A(A) OF THE ACT. 2. THE LD. PRINCIPAL COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD HAS ERRED ON FACTS AND IN L AW IN NOT CONSIDERING THE SUBMISSION MADE BY THE TRUST VIDE LETTER DATED 11.03.2017, 06.06.2017 AND 17.08.2017. ITA NO.2633/AHD/2017 [HASNAIN EDUCATION TRUST VS. PR. CIT] A.Y. NA - 2 - 3. THEREFORE YOUR HONOUR IS REQUESTED TO DELETE THE ORDER OF THE LD. PRINCIPAL COMMISSIONER OF INCOME TAX (EXEM PTION), AHMEDABAD AND DIRECT HIM TO GRANT REGISTRATION U/S . 12(A)(A) OF THE ACT. 2. WHEN MATTER WAS TAKEN UP FOR HEARING THE LD. AR MOVED AN APPLICATION ON BEHALF OF THE APPELLANT FOR WITHDRAW AL OF ABOVE SAID APPEAL. PRAYER OF THE ASSESSEE IS ACCEPTED AN D APPEAL IS DISMISSED AS WITHDRAWN. 3. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS DISMISSED. SD/- SD/- (PRADIP KUMAR KEDIA) (MAHAVIR PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD: DATED 05/09/2019 TANMAY TRUE COPY !' #' / COPY OF ORDER FORWARDED TO:- 1. / REVENUE 2. $ / ASSESSEE 3. ) *+ , / CONCERNED CIT 4. ,- / CIT (A) 5. 012 33*+, *+#, 56$)$ / DR, ITAT, AHMEDABAD 6. 289 : / GUARD FILE. BY ORDER / $% , ;/5 *+#, 56$)$ < 1.DATE OF DICTATION ON 29.08.2019 2.DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE TH E DICTATING MEMBER 29.08.2019 3.DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P.S./P.S. 05.09.2019 4.DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 05.09.2019 5.DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR .P.S./P.S 05.09.2019 6.DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 06.09.2019 7.DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 8.THE DATE ON WHICH THE FILE GOES TO THE ASSTT. REG ISTRAR FOR SIGNATURE ON THE ORDER 9.DATE OF DESPATCH OF THE ORDER THIS ORDER PRONOUNCED IN OPEN COURT ON 05/09/2019