Appeal details
Counselvise Citation
[2010] 136 COUNSELVISE.COM (IT) 5656 (ITAT-AHMEDABAD)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
3 month(s) 25 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
09-07-2010
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
A
Next Hearing Date
02-07-2010
Assessment Year
misc
Appeal Filed On
15-03-2010
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH A BEFORE SHRI G.D.AGRAWAL, VICE-PRESIDENT (AZ) AND SHRI MUKUL SHRAWAT, JUDICIAL MEMBER AND DATE OF HEARING : 02/07/2010 DRAFTED ON: 02/0 7/2010 ITA NO.788/AHD/2010 AKHIL HIND MAHILA PARISHAD GITA MAHILA BHAVAN JAIN SOCIETY NEAR FUVARA NAVSARI 396 445 VS. THE CIT SURYAPRAKASH CHAMBER DHARAMPUR ROAD VALSAD PAN/GIR NO. : AABTS 3610 H (APPELLANT) .. (RESPONDENT) APPELLANT BY : SHRI M.J. SHAH RESPONDENT BY: SHRI SAMIR TEKRIWAL, SR. D.R. O R D E R PER SHRI MUKUL SHRAWAT, JUDICIAL MEMBER : THIS IS AN APPEAL AT THE BEHEST OF THE ASSESSEE WHICH HAS EMANATED FROM THE ORDER OF LEARNED COMMISSIONER OF INCOME TAX- VALSAD DATED 06/05/2009. THE SUBSTANTIVE GROUNDS ARE AS UNDER:- 1. THE COMMISSIONER OF INCOME TAX ERRED IN NOT GRA NTING 80G CERTIFICATE AND IN THE PROCESS ERRED IN REJECTING T HE APPLICATION OF THE ASSESSEE TRUST. 2. THE COMMISSIONER OF INCOME TAX OUGHT TO HAVE AP PRECIATED THAT THE ASSESSEE TRUST QUALIFIES FOR 80G CERTIFICATE AND HE NCE, THE APPLICATION OUGHT NOT TO HAVE BEEN REJECTED. 2. AT THE OUTSET, THE LD. COUNSEL FOR THE ASSESSEE SHRI M.J.SHAH HAS INFORMED THAT THE IMPUGNED ORDER NOW UNDER APPEAL AS WELL AS THE ITA NO .788/AHD/2010 AKHIL HIND MAHILA PARISHAD VS. CIT - 2 - GROUNDS RAISED BY THIS APPELLANT, HAVE BECOME ACAD EMIC DUE TO THE FACT THAT THE LEARNED COMMISSIONER OF INCOME TAX VALSAD HAS NOW GRANTED RECOGNITION TO THIS TRUST FOR THE PURPOSE OF DONA TIONS TO BE ALLOWED U/S.80G(5)(VI) OF THE I.T. ACT, 1961 BY AN ORDER DA TED 25/06/2010 WHICH WAS EFFECTIVE FROM 23/12/2009. ON ACCOUNT THIS FA CT, LD. COUNSEL FOR THE ASSESSEE HAS FAIRLY PLEADED IN THE COURT THAT THE GRIEVANCE OF THIS APPELLANT DOES NOT SURVIVE ANY MORE. ON ACCOUNT O F THIS DECLARATION OF LEARNED AUTHORISED REPRESENTATIVE OF THE ASSESSEE, THERE WAS NOTHING LEFT TO ARGUE FROM THE SIDE OF THE REVENUE, THEREFORE, L EARNED DEPARTMENTAL REPRESENTATIVE SHRI SAMIR TEKRIWAL HAS SIMPLY MENT IONED THAT THE EFFECTIVE DATE OF RECOGNITION U/S.80G(5)(VI) OF THE I.T. ACT, 1961 HAS TO BE BORNE IN MIND WHILE ACCEPTING THE SUGGESTION OF LEARNED AUTHORISED REPRESENTATIVE OF THE ASSESSEE. 3. IN VIEW OF ABOVE, SINCE THERE IS NO DISPUTE ABOU T THE ISSUANCE OF AN APPROVAL U/S.80G(5)(VI) OF THE I.T. ACT, 1961 BY T HE LEARNED COMMISSIONER VIDE AN ORDER DATED 25/06/2010, THEREF ORE, NATURALLY THIS APPEAL HAS THUS RENDERED INFRUCTUOUS. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON 9 TH JULY-2010 SD/- SD/- ( G.D.AGRAWAL ) ( MUKUL SHRAWAT ) VICE PRESIDENT (AZ) JUDICIAL MEMBER AHMEDABAD; DATED 09 / 07 /2010 T.C. NAIR, SR. PS ITA NO .788/AHD/2010 AKHIL HIND MAHILA PARISHAD VS. CIT - 3 - COPY OF THE ORDER FORWARDED TO : 1. THE ASSESSEE. 2. THE DEPARTMENT. 3. THE CIT CONCERNED 4. THE LD. CIT(APPEALS)-VALSAD 5. THE DR, AHMEDABAD BENCH 6. THE GUARD FILE. BY ORDER, //TRUE COPY// (DY./ASSTT.REGISTRAR), ITAT, AHMEDABAD
