Maharshi Dayanand Smriti Nyas, Siliguri V. CIT(Exp.), Kolkata

ITA 78/KOL/2021

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 2895 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 2 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-05-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2020-2021
• Appeal Filed On: 04-03-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘A’ AT KOLKATA [BEFORE SHRI MANISH BORAD, HON’BLE ACCOUNTANT MEMBER & SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER] I.T.A. No. 78/Kol/2021 Assessment Year: 2020-21 Maharshi Dayanand Smriti Nyas..........................................................................................Appellant Arya Samaj Mandir, Gurung Basti, Siliguri – 734 003. [PAN: AAATM 3893 R] Vs CIT (Exemptions), Kolkata .............................................................................................Respondent Appearances by: None appearing on behalf of the Assessee Shri Raju Lepcha, CIT, DR appearing on behalf of the Revenue: Date of concluding the hearing : May 04, 2022 Date of pronouncing the order : May 06, 2022 ORDER PER SONJOY SARMA, JM: The present appeal has been preferred by the assessee against the rejection of application for registration u/s 12AA of the Income Tax Act, 1961 filed by the assessee before Ld. CIT(E), Kolkata dated 05.01.2021 for the assessment year 2013-14. 2. At the time of hearing none appeared on behalf of the assessee. However, an application has been filed by the ld. AR of the assessee dated 29.04.2022 stating that the appeal was filed against the rejection of application for registration u/s 12AA of the I.T. Act. However, during the pendency of this appeal, the assessee trust has been granted the order for registration in Form No. 10AC on 24.09.2021 by the Income Tax Authority. Further, he annexed the copy of Form No. 10AC along with the said application. Besides, the AR submitted in 2 I.T.A. No. 78/Kol/2021 Assessment Year: 2020-21 Maharshi Dayanand Smriti Nyas the said application stating that the instant appeal filed by the appellant became infructuous. We, after, perusal of the above application and the other documents filed by the assessess’s representative, we are of the considered view that the appeal became infructuous and accordingly we dismiss the appeal. 3. In the result, the appeal of the assessee is dismissed. Order Pronounced in the Open Court on 6 th May, 2022. Sd/- Sd/- (MANISH BORAD) (SONJOY SARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 06/05/2022 Biswajit, Sr. PS Copy of order forwarded to: 1. Appellant: Maharshi Dayanand Smriti Nyas. 2. Respondent: CIT(Exemption), Kolkata. 3. The CIT(A) 4. The CIT 5. DR True Copy, By order, Assistant Registrar ITAT Kolkata Benches, Kolkata