Shri Parishram Education and Medical Charitable Trust, Baroda V. The CIT-III, Baroda

ITA 3219/AHD/2009

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 5996 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 7 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-07-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 26-07-2011
• Assessment Year: misc
• Appeal Filed On: 01-12-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Charitable institution
• Section: 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH B BEFORE SHRI D. K. TYAGI, JUDICIAL MEMBER AND SHRI A. K. GARODIA, ACCOUNTANT MEMBER I.T.A. NO.3219 / AHD/2009 (ASSESSMENT YEAR ..) SHRI PARISHRAM EDUCATION & MEDICAL CHARITABLE TRUST, C/O RMS POLYTECHNIC COLLEGE, NEAR MADHAV NAGAR, AJWA NIMETA ROAD, TA: WAGHODIA DISTT. BARODA VS. CIT-III, BARODA PAN/GIR NO. : AAATP9715H (APPELLANT) .. (RESPONDENT) APPELLANT BY: NONE (WITHDRAWAL APPLICATION FILED) RESPONDENT BY: SHRI SAMIR TEKRIWAL, SR. DR O R D E R PER SHRI A. K. GARODIA, AM:- THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF LD. CIT- III, BARODA PASSED BY HIM ON 08.05.2009 U/S 12A(AA) OF THE INCOME TAX ACT, 1961. 2. THE GROUNDS RAISED BY THE ASSESSEE ARE AS UNDER: 1. THE ASSESSEE TRUST APPLIED FOR REGISTRATION ON 20.11.2008. THE LEARNED HON, COMMISSIONER OF INCOME TAX - III, BAOR DA IS NOT CORRECT IN PASSING THE ORDER REJECTING THE REGISTRATION STA TING THAT THE TRUST IS NOT GENUINE CHARITABLE TRUST ONLY ON THE BASIS OF N ON COMPLIANCE. 2. THE ASSESSEE TRUST COULD NOT COMPLY AND SUBMIT TING DETAILS REQUIRED BY HON. COMMISSIONER OF INCOME TAX - III, BAORDA BECAUSE OF NON RECEIPT OF THE QUARRY LETTER WHICH IS A LAPS ES ON THE PART OF POSTAL AUTHORITY. 3. THE TRUST REQUESTING YOU TO GRANT REGISTRATION. I.T.A.NO. 3219 /AHD/2009 2 YOUR APPELLANT CRAVES LEAVE TO ADD, ALTER OR AMEND ANY OF HE GROUNDS OF APPEAL MENTIONED ABOVE, EITHER AT OR BEFORE THE TIME OF HEARING. 3. THE ASSESSEE HAS SUBMITTED AN APPLICATION FOR WI THDRAWAL OF THIS APPEAL AND IT WAS STATED IN THE APPLICATION THAT CI T III BARODA HAS SUBSEQUENTLY GRANTED THE REGISTRATION TO THE ASSESS EE U/S 12A AS PER HIS ORDER DATED 21.06.2010 AND FOR THIS REASON, THE ASSESSEE WANTS TO WITHDRAW THE PRESENT APPEAL. THE REQUEST OF THE ASSESSEE IS ACC EPTED AND THE APPEAL IS DISMISSED AS WITHDRAWN. LD. D.R. OF THE REVENUE HA D NO OBJECTION. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. 5. ORDER PRONOUNCED IN THE OPEN COURT ON 29 TH JULY, 2011. SD./- SD./- (D. K. TYAGI) (A. K. GARODIA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED : 29 TH JULY, 2011 SP COPY OF THE ORDER FORWARDED TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE LD. CIT (APPEALS) 5. THE DR, AHMEDABAD 6. THE GUARD FILE 1. DATE OF DICTATION 27/7 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 28/7 OTHER MEMBER 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P .S./P.S. 28/7 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 29/7 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S./P.S. 29/7 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 29/07/11 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK .. 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER . 9. DATE OF DESPATCH OF THE ORDER. ..