SHIKSHA SANCHALAN & CHIKITSA, Dausa V. CIT, Alwar

ITA 396/JPR/2010

• Counselvise Citation: 39623114 RSA 2010
• Duration Of Justice: 1 year(s) 3 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-07-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 27-04-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 80G

Judgement Text

1 ITA 396(2)-10 IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH A JAIPUR BEFORE SHRI R.K. GUPTA AND SHRI N.L. KALRA ITA NO. 396 & 397/JP/2010 M/S. SHIKSHA SANCHALAN & CHIKTSA VS. COMMISSIONER OF INCOME-TAX, PRASAR SAMITY, OPP. SANSKIRT COLLEGE, ALWAR. LALSOT ROAD, DAUSA. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE (ADJ. APPLICATION REJECTE D) RESPONDENT BY : SHRI SUNIL MATHUR ORDER DATE OF ORDER : 28/07/2011. PER R.K. GUPTA, J.M. THESE ARE TWO APPEALS BY THE ASSESSEE TRUST AGAINS T THE ORDER OF LD. CIT DATED 26.6.2009 PASSED UNDER SECTION 12A(A) AND UNDER SEC TION 80G(5)(VI) OF THE IT ACT. 2. THE ASSESSEE HAD ORIGINALLY FILED APPEAL NO. ITA NO. 720/JP/2009 UNDER SECTION 12A(A) AND 80G IN A SINGLE FORM NO. 36. THE APPEAL OF THE ASSESSEE HAD ALREADY BEEN DISPOSED OFF VIDE ORDER DATED 4.6.2010 BY WHICH THE MATTER HAS ALREADY BEEN RESTORED TO THE FILE OF LD. CIT FOR EXAMINING THE ISSUE AFRESH AS, AS PER WRITTEN SUBMISSIONS FILED DURING THE COURSE OF HEARING OF APPEAL LISTED AS IT A NO. 720/JP/2009 IT WAS SUBMITTED THAT ALL THE REQUIRED DETAILS WERE FILED. HOWEVER, THEY WERE NOT TAKEN INTO CONSIDERATION. SINCE WE HAVE ALREADY DISPOSED OFF THE APPEAL OF TH E ASSESSEE BY WHICH THE MATTER HAS BEEN RESTORED TO THE FILE OF LD. CIT, THEREFORE, TH ESE APPEALS HAVE BECOME INFRUCTUOUS IN NATURE. PERHAPS THE ASSESSEE HAS FILED THESE APPEA LS FOR THE REASON THAT ON EARLIER OCCASION 2 A SINGLE APPEAL WAS FILED AGAINST THE ORDER OF LD. CIT I.E. UNDER SECTION 12A(A) AND 80G(5)(VI). THEREFORE, THESE APPEALS DO NOT REQUIR E ANY ADJUDICATION UPON. 3. IN THE RESULT, APPEALS ARE DISMISSED AS HAVING B ECOME INFRUCTUOUS IN NATURE. 4. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 28. 7.2011. SD/[- SD/- ( N.L. KALRA ) ( R.K. GUPTA ) ACCOUNTANT MEMBER JUDICIAL MEMBER JAIPUR, D/- COPY FORWARDED TO :- M/S. SHIKSHA SANCHALAN & CHIKITSA PRASAR SAMITY, DA USA. COMMISSIONER OF INCOME-TAX, DAUSA. THE CIT (A) THE CIT THE D/R GUARD FILE (ITA NO. 396(2)/JP/2010) BY ORDER, AR ITAT JAIPUR.