ASPIRES AND ACHIEVERS A ACADEMY FOUNDATION, MUMBAI V. DIT (E), MUMBAI

ITA 5014/MUM/2011

• Counselvise Citation: [2014] 120 COUNSELVISE.COM (IT) 5734 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 7 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-01-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 06-12-2013
• Assessment Year: misc
• Appeal Filed On: 24-06-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 12A; 12AA

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, MUMBAI BEFORE S/SHRI B.R.MITTAL,(JM) AND RAJENDRA (AM) . . , , ./I.T.A. NO.5014/MUM/2011 (UNDER SECTION 12AA) ASPIRERS AND ACHIEVERS ACADEMY FOUNDATION, 10/76, OFF HAINES ROAD, WORLI, MUMBAI-400018 / VS. D IRECTOR OF INCOME TAX (EXEMPTION), 6 TH FLOOR, PIRAMAL CHAMBERS, PAREL, MUBMAI-400012. ( ! / APPELLANT) .. ( ' ! / RESPONDENT) ./ ./PAN/GIR NO. : AACTA4323Q ! / APPELLANT BY : MS. VASANTI B PATEL ' ! % /RESPONDENT : SHRI S . J SINGH % ) / DATE OF HEARING : 31.01.2014 % ) /DATE OF PRONOUNCEMENT : 31.01.2014 / O R D E R PER B.R.MITTAL, JM: THE ASSESSEE HAS FILED THIS APPEAL AGAINST ORDER OF DIRECTOR OF INCOME TAX(EXEMPTION) DATED 18.4.2011 REJECTING THE APPLIC ATION FILED BY ASSESSEE FOR REGISTRATION U/S 12A OF THE INCOME TAX ACT, 1961 (T HE ACT). 2. DURING THE COURSE OF HEARING, IT WAS OBSERVED T HAT THE ASSESSEE EARLIER ALSO FILED THE APPEAL BEFORE THE TRIBUNAL AGAINST THE ORDER O F DIRECTOR OF INCOME TAX (EXEMPTION) DATED 21.9.2010 BEING ITA NO.7304/MUM/2 010 FOR REJECTING THE REGISTRATION U/S 12A/12AA OF THE ACT. THE TRIBUNAL BY ITS ORDER DATED 8.6.2012 ALLOWED THE APPEAL OF THE ASSESSEE FOR STATISTICAL PURPOSES BY DIRECTING THE DIT(E) TO DECIDE THE APPLICATION OF THE ASSESSEE AS PER DOCUMENTS AVAILA BLE WITH HIM BY A REASONED ORDER . 3. AT THE TIME OF HEARING, IT WAS REVEALED THAT THE ASSESSEE HAS ALREADY BEEN GRANTED REGISTRATION BY LD. DIT(E) U/S 12AA OF THE ACT BY HIS ORDER DATED 26.3.2012, COPY PLACED AT PAGES 54 OF THE PAPER BOOK. WHEN TH E ABOVE FACTS WERE BOUGHT TO THE NOTICE OF LD. AR, THE LD. AR SUBMITTED THAT THE ASS ESSEE DOES NOT PRESS FOR THIS APPEAL AND THE SAME BE DISMISSED AS WITHDRAWN. I.T.A. NO.5014/MUM/2011 2 4. IN VIEW OF ABOVE FACTS AND SUBMISSION OF LD. AR, THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. THE ABOVE ORDER WAS PRONOUNCED IN THE PRESENCE OF LD. REPRESENTATIVES OF BOTH THE PARTIES ON 31 ST DAY OF JANUARY, 2014. % / 0 31 ST DAY OF JANUARY, 2014 % SD SD ( /RAJENDRA ) ( . . /B.R.MITTAL) / ACCOUNTANT MEMBER / JUDICIAL MEMBER MUMBAI . . ./ SRL , SR. PS / COPY OF THE ORDER FORWARDED TO : 1. ! / THE APPELLANT 2. ' ! / THE RESPONDENT. 3. 4 ( ) / THE CIT(A)- CONCERNED 4. 4 / CIT CONCERNED 5. 5 '7 , ) 7 , / DR, ITAT, MUMBAI CONCERNED 6. / GUARD FILE. / BY ORDER, TRUE COPY (ASSTT. REGISTRAR) ) 7 , /ITAT, MUMBAI