M/S URBAN IPROVEMENT TRUST, KOTA V. COMMISSIONER OF INCOME TAX (EXEMPTION), JAPUR

ITA 497/JPR/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 0092 (ITAT-JAIPUR)
• Duration Of Justice: 7 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-12-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 10-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B K GUPTA CIT DHK
• Assessee Lawyers: PRAKUL KHURNA
• Keywords: Retrospective amendment
• Section: 12A; 12AA

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH B, JAIPUR JH FOT; IKY JKWO] U;KF;D LNL; ,O A JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM VK;DJ VIHY LA- @ ITA NO. 497/JP/2019 URBAN IMPROVEMENT TRUST, 3 RD FLOOR, KAILASH HEIGHTS, LALKOTHI, TONK ROAD, JAIPUR. CUKE VS. THE CIT (EXEMPTIONS) JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO. AAALU 0110 D VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI PRAKUL KHURNA (ADVOCATE) JKTLO DH VKSJ LS@ REVENUE BY : SHRI B.K. GUPTA (CIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 05.12.2019. ?KKS'K .KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 09/12/2019. VKNS'K@ ORDER PER VIJAY PAL RAO, J.M. THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST AN ORDER/LETTER DATED 14 TH FEBRUARY, 2019 ISSUED FROM THE OFFICE OF LD. CIT (E XEMPTIONS). THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS OF APPEAL :- 1. UNDER THE FACTS AND THE CIRCUMSTANCES OF THE C ASE AND IN LAW, THE ORDER DATED 14.02.2018 PASSED BY THE LD. CIT (E ) IS PERVERSE, NON-SPEAKING, ARBITRARY AND BAD IN LAW. 2. UNDER THE FACTS AND THE CIRCUMSTANCES OF THE CAS E AND IN LAW, THE LD. CIT (E) HAS ERRED IN PASSING THE ORDER DATE D 14.02.2018 BY GOING AGAINST THE DIRECTIONS OF THE HONBLE ITAT , JAIPUR PROVIDED IN ORDER DATED 11.09.2017 IN APPEAL BEARIN G NO. 378/JP/2013. 2 ITA NO. 497/JP/2019 URBAN IMPROVEMENT TRUST, KOTA. 3. UNDER THE FACTS AND THE CIRCUMSTANCES OF THE CAS E AND IN LAW, THE LD. CIT (E) HAS ERRED IN PASSING THE ORDER DATE D 14.02.2018 AGAINST THE PROVISION OF SECTION 12A OF THE ACT. 4. THE APPELLANT COMPANY CRAVES LEAVE TO ADD, AMEND AND MODIFY ALL OR ANY GROUND OF APPEAL ON OR BEFORE THE DATE O F HEARING. 2. THE ASSESSEE TRUST FILED AN APPLICATION IN FORM NO. 10A ON 28 TH MAY, 2007 FOR REGISTRATION UNDER SECTION 12A OF THE IT ACT. THE L D. CIT (E) KOTA REJECTED THE SAID APPLICATION VIDE ORDER DATED 28.11.2007 WHICH WAS C HALLENGED BY THE ASSESSEE BEFORE THIS TRIBUNAL. THIS TRIBUNAL VIDE ITS ORDER DATED 13/09/2017 IN ITA NO. 378/JP/2013 DIRECTED THE LD. CIT (E) TO ALLOW THE A PPLICATION OF THE ASSESSEE FOR REGISTRATION UNDER SECTION 12AA. PURSUANT TO THE S AID DIRECTION OF THE TRIBUNAL DATED 13/09/2017, A LETTER WAS ISSUED BY THE OFFICE OF TH E CIT (E) ON 14.02.2019 IN CONNECTION WITH THE PROVISIONS OF THE INCOME TAX AC T NOT PERMITTING RETROSPECTIVE EFFECT REGISTRATION UNDER SECTION 12AA OF THE ACT. AGAINST THE SAID COMMUNICATION, THE ASSESSEE HAS FILED THE PRESENT APPEAL. 3. AT THE TIME OF HEARING, THE LD. CIT D/R HAS FILE D A COPY OF THE ORDER DATED 28.08.2019 WHEREBY THE LD. CIT (E) HAS GRANTED REGI STRATION UNDER SECTION 12AA OF THE ACT TO THE ASSESSEE WITH EFFECT FROM 28 TH MAY, 2007 I.E. THE DATE OF APPLICATION. IN VIEW OF THE SAID ORDER DATED 28.08.2019 THE PRES ENT APPEAL OF THE ASSESSEE BECOMES NON EST AND INFRUCTUOUS. THE LD. A/R OF TH E ASSESSEE HAS SUBMITTED THAT HE MAY BE ALLOWED TO WITHDRAW THE PRESENT APPEAL WI TH A LIBERTY TO FILE A FRESH APPEAL, IF ANY, AGAINST THE ORDER DATED 28.08.2019 PASSED BY THE LD. CIT (E). ACCORDINGLY, THE APPEAL OF THE ASSESSEE IS DISMISSE D BEING WITHDRAWN. 3 ITA NO. 497/JP/2019 URBAN IMPROVEMENT TRUST, KOTA. 4. AS FAR AS LIBERTY TO FILE THE FRESH APPEAL, SINC E THE PRESENT APPEAL WAS NOT FILED AGAINST THE ORDER DATED 28.08.2019, THEREFORE, THER E IS NO BAR FOR FILING THE APPEAL AGAINST THE SAID ORDER DATED 28.08.2019. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. ORDER PRONOUNCED IN THE OPEN COURT ON 09/12/2019 . SD/- SD/- FOE FLAG ;KNO FOT; IKY JKWO (VIKRAM SINGH YADAV) (VIJAY PAL RAO) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 09/12/2019. DAS/ VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT-URBAN IMPROVEMENT TRUST, KOTA. 2. IZR;FKHZ@ THE RESPONDENT-THE CIT (EXEMPTIONS), JAIPUR. 3. VK;DJ VK;QDR@ CIT 4. VK;DJ VK;QDR@ CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR 6. XKMZ QKBZY@ GUARD FILE {ITA NO.497/JP/2019} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR