The Nishkam Sewadar Trust, Kharar V. CIT II, Chandigarh

ITA 337/CHANDI/2014

• Counselvise Citation: [2015] 120 COUNSELVISE.COM (IT) 8742 (ITAT-CHANDIGARH)
• Duration Of Justice: 11 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-03-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 17-03-2015
• Assessment Year: 2014-2015
• Appeal Filed On: 02-04-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: JYOTI KUMARI
• Section: 80G; 12A; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH A, CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI T.R.SOOD, ACCOUNTANT MEMBER ITA NO. 337/CHD/2014 (ASSESSMENT YEAR : 2014-15) THE NISHKAM SEWADAR TRUST VS. THE C.I.T-II, GURUDWARA SHRI AKALGARH SAHIB, CHANDIGARH. NAUMI PATSHAHI, VILLAGE GHARAUN, TEH. KHARAR. PAN: AABTN6856E (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI PRIKSHIT AGGARWAL RESPONDENT BY : SMT.JYOTI KUMARI, DR DATE OF HEARING : 17.03.2015 DATE OF PRONOUNCEMENT : 17.03.2015 O R D E R PER BHAVNESH SAINI, J.M. : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER OF LEARNED COMMISSIONER OF INCOME TAX-II, CHANDIGARH DATED 18/19.12.2013 REJECTING THE APPROV AL UNDER SECTION 80G(5)(VI) OF THE INCOME TAX ACT, 196 1. 2. THE LEARNED COMMISSIONER OF INCOME TAX NOTED IN THE IMPUGNED ORDER THAT THE ASSESSEE WAS NOT REGISTERED UNDER SECTION 12A OF THE ACT AND WAS, THEREFORE, NOT ELIG IBLE TO FILE APPLICATION FOR GRANT OF APPROVAL UNDER SECTION 80G (5)(VI) OF THE ACT. THE SAME WAS, THEREFORE, REJECTED. THE LIBERTY WAS 2 GIVEN TO THE ASSESSEE TO APPLY AFRESH AFTER OBTAINI NG REGISTRATION UNDER SECTION 12A OF THE ACT. 3. THE LEARNED COUNSEL FOR ASSESSEE SUBMITTED THAT THE ASSESSEE HAS NOW APPLIED FOR REGISTRATION UNDER SEC TION 12AA OF THE ACT AND WOULD APPLY THEREAFTER FOR APPROVAL UNDER SECTION 80G(5)(VI) OF THE ACT. HE HAS, THEREFORE, PRAYED THAT THE ASSESSEE MAY BE PERMITTED TO WITHDRAW THE PRESE NT APPEAL. 4. IN VIEW OF THE ABOVE, THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 17 TH DAY OF MARCH, 2015. SD/- SD/- (T.R.SOOD) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 17 TH MARCH, 2015 *RATI* COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT(A)/TH E CIT/THE DR. ASSISTANT REGISTRAR, ITAT, CHANDIGARH