SPRITUAL INSIGHTS VISION AND AWAKENING , MUMBAI V. COMMISSIONER OF INCOME TAX (EXEMPTIONS), MUMBAI

ITA 4541/MUM/2017

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 2598 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 4 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-11-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2017-2018
• Appeal Filed On: 21-06-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B B RAJENDRA PRASADCIT
• Section: 12A; 12AA

Judgement Text

G IN THE INCOME TAX APPELLATE TRIBUNAL G BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY , JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER ./ I.T.A. NO.4541 / MUM/2017 ( / ASSESSMENT YEAR : 2017 - 18 ) SPIRITUAL INSIGHTS VISION AND AWAKENING(S.I.V.A.A.) 22A, THAKUR NIWAS, J.TATA ROAD MUMBAI - 400020 / V. COMMISSIONER OF INCOME - TAX(EXEMPTIONS) 6 TH FLOOR, PIRAMAL CHAMBERS, PAREL, MUMBAI - 400012 ./ PAN : AAPTS4076H ( / APPELLANT ) .. ( / RESPONDENT ) ASSESSEE BY: SHRI. NEELKANTH KHANDELWAL, ADVOCATE REVENUE BY : SHRI. B.B.RAJENDRA PRASAD,CIT DR / DATE OF HEARING : 08.11 .2018 / DATE OF PRONOUNCEMENT : 08 .11 .2018 / O R D E R PER RAMIT KOCHAR, ACCOUNTANT MEMBER: THIS APPEAL, FILED BY ASSESSEE , BEING ITA NO. 4541 /MUM/2017, IS DIRECTED AGAINST ORDER BEARING NUMBER CIT(E)/U/S.12AAA/49215/2017 - 18 DATED 21.04.2017 PASSED BY LEARNED COMMISSIONER OF INCOME - TAX(EXEMPTION), MUMBAI (HEREINAFTER CALLED THE CIT(E )) U/S 12AA(1)(B)(II) READ WITH SECTION 12A OF THE INCOME - TAX ACT, 1961 (HEREINAFTER CALLED THE ACT) , FOR ASSESSMENT YEAR 201 7 - 1 8 REJECTING T HE APPLICATION OF THE ASSESSEE - TRUST FOR REGISTRATION U/S 12A OF THE 1961 ACT . I.T.A. NO. 4541 /MUM/2017 2 2. THE G ROUNDS OF APPEAL RAISED BY ASSESSEE IN THE MEMO OF APPEAL FILED WITH THE INCOME - TAX APPELLATE TRIBUNAL, MUMBAI (HEREINAFTER CALLED THE TRIBUNAL) READ AS UNDER: - T HE GROUND OR GROUNDS OF APPEAL ARE WITHOUT PREJUDICE TO ONE ANOTHER. 1 .A) ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN LAW, THE LD. COMMISSIONER OF INCOME TAX(EXEMPTIONS), MUMBAI ERRED IN REJECTING THE APPLICATION FILED BY THE APPELLANT IN THE PRESCRIBED MANNER FOR REGISTRATION U/S. 12A ON THE PLEA OF NON - ATTENDANCE FOR FURNISHING REQUISITE DETAILS AND DOCUMENTS. B) THE LD. COMMISSIONER OF INCOME - TAX(EXEMPTION) , FAILED TO APPRECIATE THAT THE APPELLANT WAS PREVENTED BY SUFFICIENT AND REASONA BLE GROUNDS FROM ATTENDING BEFORE THE COMMISSIONER AS THE NOTICES HAVE NOT REACHED TO ITS HANDS. 2. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN LAW, THE LD. COMMISSIONER OF INCOME TAX(EXEMPTION), MUMBAI OUGHT TO HAVE ALLOWED FURTHER OPPORTUNIT Y OF HEARING BEFORE REJECTING THE APPLICATION FOR REGISTRATION U/S. 12A. THE APPELLANT CRAVES LEAVE TO ADD, ALTER , AMEND OR DELETE ANY OR BOTH OF THE ABOVE GROUNDS OF APPEAL. ' 3. AT THE OUTSET, LEARNED COUNSEL FOR THE ASSESSEE , MR NEELKANTH KHANDELWAL, ADVOCATE MADE STATEMENT BEFORE THE BENCH THAT THE ASSESSEE WISH TO WITHDRAW ITS APPEAL IN ITA NO. 4541/MUM/2017 FOR AY 2017 - 18 FOR WHICH PRAYERS WERE MADE BEFORE THE BENCH THAT THE ASSESSEE BE GRANTED LIBERTY TO WITHDRAW THIS APPEAL AND CONSEQUENTLY THE A PPEAL BE DISMISSED. THE LEARNED COUNSEL HAS ALSO FILED AN WRITTEN APPLICATION DATED 08.11.2018 TOO THAT EFFECT REQUESTING FOR DISMISSAL OF APPEAL ON THE GROUNDS OF BEING WITHDRAWN AT THE BEHEST OF THE ASSESSEE. THE SAID WRITTEN APPLICATION DATED 08.11.2018 IS PLACED IN FILE. THE LEARNED COUNSEL FOR THE ASSESS E E SUBMITTED THAT REGISTRATION U/S 12AA IS FINALLY GRANTED TO ASSESSEE TRUST WEF ASSESSMENT YEAR 2018 - 19 BY LEARNED CIT(E) VIDE ORDERS DATED 30.10.2017 PASSED U/S 12AA(1)(B)(I) OF THE 1961 ACT. THUS, IN NUT - SHELL IT IS PRAYED THAT THE I.T.A. NO. 4541 /MUM/2017 3 APPEAL FILED BY THE ASSESSEE IN ITA NO. 4541/MUM/2017 FOR AY 2017 - 18 BE DISMISSED AS BEING WITHDRAWN BY THE ASSESSEE. THE LEARNED CIT - DR DID NOT RAISE ANY OBJECTION TO THE DISMISSAL OF THE APPEAL OF THE ASSESSEE. AFTER HEA RING BOTH THE RIVAL PARTIES, WE DISMISS APPEAL OF THE ASSESSEE IN ITA NO. 4541/MUM/2017 FOR AY 2017 - 18 AS BEING WITHDRAWN BY THE ASSESSEE. THE APPEAL OF THE ASSESSEE STOOD DISMISSED. WE ORDER ACCORDINGLY. 4 . IN THE RESULT APPEAL FILED BY THE ASSESSEE IN IT A NO. 4541/MUM/2017 FOR AY 2017 - 18 STAND DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AT THE CONCLUSION OF THE HEARING BEFORE BOTH THE RIVAL PARTIES ON 08 .11 .2018. 08 .1 1 .2018 SD/ - SD/ - ( SAKTIJIT DEY ) (RAMIT KOCHAR) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED: 08.11 .2018 COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) CONCERNED, MUMBAI 4. THE CIT - CONCERNED, MUMBAI 5. THE DR BENCH, 6. MASTER FILE // TUE COPY// BY ORDER DY/ASSTT. REGISTRAR ITAT, MUMBAI