THE SOUTH INDIAN EDUCATION SOCIETY, MUMBAI V. CIT CEN-I, MUMBAI

ITA 6185/MUM/2013

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 88438 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 4 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-03-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2013-2014
• Appeal Filed On: 22-10-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: KISHAN VYAS
• Section: 12A

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES E , MUMBAI . , , , BEFORE SHRI D KARUNAKARA RAO , A M AND SHRI AMIT SHUKLA , J M ITA NO. 6185 /MUM/201 3 : ASST.YEAR 2013 - 14 THE SOUTH INDIAN EDUCATION SOCIETY K.A.SUBRAMANIAM ROAD OPP : INDIAN GYMKHANA, MATUNGA MUMBAI 400 019. PAN : AAAAS6062R. / VS. THE COMMISSIONER OF INCOME - TAX CENTRAL I MUMBAI. ( / APPELLANT) ( / RESPONDENT) /APPELLANT BY : SHRI PARESH SHAPARIA /RESPONDENT BY : SHRI KISHAN VYAS [CIT - DR] / DATE OF HEARING : 10 .03.2015 / DATE OF PRONOUNCEMENT : 10. 03.2015. / O R D E R PER AMIT SHUKLA (JM) : THIS APPEAL HAS BEEN PREFERRED BY THE ASSESSEE AGAINST THE ORDER DATED 30 TH SEPTEMBER, 2013 , PASSED BY THE COMMISSIONER OF INCOME - TAX CENTRAL - I, MUMBAI, REJECTING THE ASSESSEE S APPLICATION FOR GRANT OF REGISTRATION U/S 12A. 2. AT THE OUTSET, THE LEARNED COUNSEL SUBMITTED THAT THE LEARNED CIT HAD EARLIER CANCELLED THE REGISTRATION CERTIFICATE , WHICH WAS GRANTED TO THE ASSESSEE VIDE ORDER / CERTIFICATE DA TED 22.02.2000 , WITH EFFECT FROM ASSESSMENT YEAR 2003 - 2004 , VIDE HIS ORDER DATED 20.03.20 13 . AGGRIEVED BY THE SAID CANCELLATION ORDER, THE ASSESSEE HAD PREFERRED AN APPEAL BEFORE THE ITA NO. 6185 /MUM/201 3 . THE SOUTH INDIAN EDUCATION SOCIETY . 2 TRIBUNAL, BEING ITA NO.3288/MUM/2013. THE TRIBUNAL VIDE ORDER DATED 29 TH NOVEMBER, 2013, IN A VERY DETAILED AND ELABORATE ORDER, HAS SET ASIDE THE SAID ORDER OF THE CIT CANCELLING THE REGISTRATION. THUS, BY THE ORDER OF THE TRIBUNAL, THE ASSESSEE S REGISTRATION U/S 12A HAS BEEN RESTORED. HOWEVER, IN THE MEAN TIME, THE ASSESSEE HAD AGAIN APPLIED FOR REGISTRATION U/S 12A BEFORE THE LEARNED CIT. ON THIS FRESH APPLICATION, THE LEARNED CIT ON THE SAME REASONING, WHICH WAS THERE IN HIS EARLIER ORDER DATED 20.03.2013, HAS REFUSED THE GRANT OF REGISTRATION U/S 12A TO THE ASSESSEE. THUS, IN THE WAKE OF TRIBUNAL ORDER, THE IMPUGNED ORDER OF THE LEARNED CIT HAS BECOME INFRUCTUOUS BECAUSE REGISTRATION U/S 12A HAS BEEN RESTORED . HOWEVER, HE SUBMITTED THAT THE REVENUE HAS NOT ACCEPTED THE ORDER OF THE TRIBUNAL AND HAS PREFERRED AN APPEAL U/S 2 60A BEFORE THE HON BLE HIGH COURT. IN CASE THE HON BLE HIGH COURT SET ASIDES THE ORDER OF THE TRIBUNAL OR REVERSE S THE ORDER, THEN THE ASSESSEE WOULD BE AT LIBERTY TO PURSUE THE MATTER BEFORE THE CIT AFRESH. 3. THE LEARNED DEPARTMENTAL REPRESENTATIVE ALS O ACCEPTED THE FACT THAT NOW BY THE ORDER OF THE TRIBUNAL, REGISTRATION U/S 12A STANDS RESTORED, THEREFORE, THE IMPUGNED ORDER HAS BEEN RENDERED INFRUCTUOUS. 4. AFTER CONSIDERING THE AFORESAID FACTS, WE FIND THAT THE ASSESSEE WAS GRANTED REGISTRATION U/S 12A BY CIT VIDE CERTIFICATE DATED 22.03.2000. SUCH A REGISTRATION WAS CANCELLED BY THE CIT VIDE ORDER DATED 20.03.2013 WITH EFFECT FROM ASSESSMENT YEAR 2003 - 2004. SUCH AN ORDER HAS BEEN SET ASIDE BY THE TRIBUNAL VIDE ORDER DATED 29.11.2013, WHEREIN THE TRIBUNAL AFTER EXAMINING EACH AND EVERY ASPECT, HAS SET ASIDE THE SAID ORDER OF THE CIT AND RESTORED ITA NO. 6185 /MUM/201 3 . THE SOUTH INDIAN EDUCATION SOCIETY . 3 THE REGISTRATION U/S 12A . THUS, AS AN EFFECT OF THE TRIBUNAL ORDER, THE ASSESSEE S REGISTRATION U/S 12A, WHICH WAS GRANTED BY CERTIFICATE DATED 22.03.2013 STANDS RESTORED. THUS, I N THE WAKE OF THE TRIBUNAL ORDER, THE IMPUGNED ORDER DATED 30 TH DECEMBER, 2013 ON FRESH APPLICATION BY THE ASSESSEE HAS BECOME INFRUCTUOUS. IN THE IMPUGNED ORD ER ALSO, THE LEARNED CIT HAS REITERATED THE SAME REASONING, THEREFORE, SUCH REASONING FOR NON - GRANTING OF REGISTRATION IS NO LONGER APPLICABLE. IT HAS BEEN INFORMED BY THE LEARNED COUNSEL THAT THE DEPARTMENT HAS PREFERRED AN APPEAL BEFORE THE HON BLE HIGH COURT U/S 260A, AGAINST THE ORDER OF THE TRIBUNAL DATED 29.11.2013. IN CASE THE ORDER OF THE TRIBUNAL IS REVERSED OR SET ASIDE, THEN THE ASSESSEE WOULD BE AT LIBERTY TO PURSUE HIS APPLICATION FOR REGISTRATION U/S 12A BEFORE THE CIT AFRESH AND IN THAT CASE THE LEARNED CIT WILL DECIDE THE ISSUE AFRESH AND IN ACCORDANCE WITH THE LAW. HOWEVER, AS OF NOW, THE IMPUGNED ORDER HAS BEEN RENDERED INFRUCTUOUS. 5 . IN THE RESULT, ASSESSEE S APPEAL IS TREATED AS DISMISSED . ORDER PRONOUNCED ON THIS 10 TH DAY OF MARCH, 2015 . SD/ - SD/ - ( D.KARUNAKARA RAO ) ( AMIT SHUKLA ) / ACCOUNTANT MEMBER / JUDICIAL MEMBER MUMBAI; DATED : 10 TH MARCH, 2015 . DEVDAS* ITA NO. 6185 /MUM/201 3 . THE SOUTH INDIAN EDUCATION SOCIETY . 4 / COPY OF THE ORDER FORWARDED TO : / BY ORDER, //TRUE COPY// / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT , MUMBAI. 4. / CIT CENTRAL - I, MUMBAI 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE.