GURUDWARA SINGH GURU SINGH SABHA, NOIDA V. CIT(EXEMPTIONS), LUCKNOW

ITA 4765/DEL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 2466 (ITAT-DELHI)
• Duration Of Justice: 8 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-03-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: misc
• Appeal Filed On: 03-07-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 12A; 12AA

Judgement Text

PAGE 1 OF 4 IN THE INCOME TAX APPELATE TRIBUNAL DELHI BENCH C: NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA NO. 4765/DEL/2018 A.Y.: ---- GURUDWARA SINGH GURU SINGH SABHA VS. CIT(EXEMPTIONS), RS-1, SERS-1, SECTOR-18, LUCKNOW GAUTAM BUDH NAGAR, NOIDA ( PAN: AABAG3339G) (APPELLANT) (RESPONDENT) ASSESSEE BY : SH. SURESH KUMAR GUPTA, CA DEPARTMENT BY : SH. AMIT KATOCH, SR. DR. O R D E R PER H.S. SIDHU, JM THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER OF THE LD. CIT(EXEMPTION), LUKCNOW ON THE FOLLOWING GROUNDS:- I) THE LD. CIT(E) HAS ERRED ON FACTS AND CIRCUMSTANCES OF THE CASE AND ALSO IN LAW IN NOT ALLOWING THE REGISTRATION U/S. 12AA WITH EFFECT FROM AY 2012-13 AND INSTEAD GRANTING EXEMPTIONS FROM AY 2017-18 IGNORING THE FACT THAT TH E APPELLANT SOCIETY IS ENGAGED IN THE ACTIVITIES FOR PROVIDING RELIEF TO THE POOR AND THEREFORE THE FACT THAT SOCIETY PAGE 2 OF 4 QUALIFIES FOR REGISTRATION U/S. 12AA OF THE I.T. ACT I S UNDISPUTED AND THEREFORE REGISTRATION SHOULD HAVE BE EN ALLOWED BY THE LD. CIT(E) W.E.F. AY 2012-13, THE ASSESSMENT YEAR FOR WHICH REGISTRATION UNDER ABOVE SECTION WAS ORIGINALLY APPLIED. II) THE APPELLANT CRAVES LEAVE TO ADD, DELETE, MODIFY/ AM END THE ABOVE GROUNDS OF APPEAL WITH THE PERMISSION OF HON BLE APPELLATE AUTHORITY. 2. DURING THE HEARING, LD. COUNSEL FOR THE ASSESSEE ST ATED THAT THE ORDER PASSED BY THE LD. CIT(E) DATED 24.08.2017 IS AG AINST THE LAW AND FACT ON THE FILE, THEREFORE, THE SAME MAY BE CAN CELLED. HE FURTHER STATED THAT ASSESSEE HAS FILED THE APPLICATION FOR RE GISTRATION U/S. 12A OF THE INCOME TAX ACT, 1961 (IN SHORT ACT) ON 21.2 .2012 FOR THE ASSESSMENT YEAR 2012-13 AND SENT THE REMINDER TO THE SAME ON 23.5.2012, BUT THE SAME HAS NOT BEEN CONSIDERED BY LD . CIT(E). HE FURTHER SUBMITTED THAT LD. CIT(E) HAS GRANTED THE REGIST RATION U/S. 12A OF THE ACT ON THE APPLICATION DATED 09.2.2017 F OR THE ASSESSMENT YEAR 2017-18. HE FURTHER STATED THAT LD. CIT(E), LUCKNOW HAS GRANTED THE REGISTRATION U/S. 12A OF THE ACT ON THE APP LICATION IN FORM 10A DATED 09.02.2017 INSTEAD OF ORIGINAL APPLICATION DATED 21.2.2012 PAGE 3 OF 4 FOR THE ASSESSMENT YEAR 2012-13 ONWARDS. HE REQUESTED T HAT LD. CIT(E) MAY BE DIRECTED TO GRANT THE REGISTRATION U/S. 1 2AA OF THE ACT ON THE APPLICATION DATED 21.2.2012 FOR THE ASSESSME NT YEAR 2012-13 ONWARDS. 3. ON THE CONTRARY, LD. DR STATED THAT NO GRIEVANCE HAS BEEN CAUSED TO THE ASSESSEE, BECAUSE THE LD. CIT(E), LUCK NOW HAS ADJUDICATED THE APPLICATION DATED 09.02.2017 AND GRA NTED THE REGISTRATION VIDE ORDER DATED 24.9.2017 (AY 2017-18), T HEREFORE, NO GRIEVANCE IS CAUSED TO THE ASSESSEE BY THE IMPUGNED ORDER AND THE APPEAL FILED BY THE ASSESSEE MAY BE DISMISSED ACCORD INGLY. 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE REC ORDS ESPECIALLY THE IMPUGNED ORDER DATED 24.8.2017 PASSE D BY LD. CIT(E), LUCKNOW, WE ARE OF THE CONSIDERED VIEW THAT LD. CIT(E ), LUCKNOW HAS GIVEN THE REGISTRATION U/S. 12AA OF THE ACT ON THE APP LICATION DATED 09.2.2017 FILED BY THE ASSESSEE FOR THE AY 2017-18. WE ARE ALSO OF THE VIEW THAT IN THE IMPUGNED ORDER REGISTRATION TO TH E ASSESSEE HAS BEEN GIVEN FROM THE ASSESSMENT YEAR 2017-18, THEREFORE, IN OUR VIEW THERE IS NO GRIEVANCE CAUSED TO THE ASSESSEE ON THE IMPUGNED ORDER. IF THERE IS ANY GRIEVANCE, ON THE APPLICATION DATED 2 1.2.2012 FILED BY THE ASSESSEE, FOR GRANT OF REGISTRATION U/S. 12AA FOR TH E AY 2012-13 THEN THE ASSESSEE CAN SEEK LEGAL REMEDY AS PROVIDED UNDER THE LAW, PAGE 4 OF 4 BUT NOT BY WAY OF FILING THE PRESENT APPEAL, CHALL ENGING THE ORDER DATED 24.8.2017 IN WHICH THE LD. CIT(E), LUCKNOW HA S GRANTED THE REGISTRATION U/S. 12AA OF THE ACT ON THE APPLICATION D ATED 09.02.2017 FILED BY THE ASSESSEE. NO OTHER POINT HAS BEEN RAISED BY THE ASSESSEE IN INTERFERING THE IMPUGNED ORDER PASSED BY THE LD. CI T(E), LUCKNOW. HENCE, IN VIEW OF ABOVE, THE PRESENT APPEAL FILED BY THE ASSESSEE STANDS DISMISSED. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DI SMISSED. ORDER PRONOUNCED ON 07-03-2019. SD/- SD/- [L.P. SAHU] [H.S. SIDHU] ACCOUNTANT MEMBER JUDICIAL MEMBER DATE:07/03/2019 SRBHATNAGAR COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4.CIT (A) 5. DR , ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR, ITAT, DELHI BENCHES