Shri Jain Swetambar Murtipujak Tapagachch Sangh Trust, RAJKOT-GUJARAT V. The CIT(Exem.), Ahmedabad-Gujarat

ITA 98/RJT/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 8901 (ITAT-RAJKOT)
• Duration Of Justice: 9 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-02-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 10-04-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: HARGOVIND SINGH
• Assessee Lawyers: DM RINDANI
• Section: 12A; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH , RAJKOT BEFORE: SHRI RAJPAL YADAV, JUDICIAL MEMBER AND S H RI AMARJIT SINGH , ACCOUNTANT MEMBER [CONDUCTED THROUGH E - COURT AT AHMEDABAD] SHRI JAIN SWETAMBAR MURTIPUJAK TAPGACHCHH SANGH TRUST, RAJKOT (APPELLANT) VS THE COMMISSIONER OF INCOME TAX(EXEMPTIONS), AHMEDABAD (RESPOND ENT) REVENUE BY : S H RI HARGOVIND SINGH , CIT - D . R. ASSESSEE BY: S H RI D.M. RINDANI , A.R. DATE OF HEARING : 18 - 01 - 2 018 DATE OF PRONOUNCEMENT : 01 - 02 - 2 018 / ORDER P ER : RAJPAL YADAV, JUDICIAL MEMBER : - THE PRESENT APPEAL IS DIRECTED AT THE INSTANCE OF ASSESSEE AGAINST THE ORDER OF LD. CIT (EXEMPTIONS) DA T ED 4 TH JANUARY, 2017 PASSED U/S. 12AA OF THE INCOME TAX ACT, 1961. THE ASSESSEE HAS PLEADED THAT L D. CIT(EXEMPTION S ), AHMEDABAD ERRED IN GRANTING REGISTRATION U/S. 12AA OF THE INCOME TAX ACT, 2016 W.E.F. 15 TH JULY, I T A NO . 98 / RJT /20 17 A SSESSMENT YEAR N.A. I.T.A NO. 97 /RJT /20 17 A.Y. N.A. PAGE NO SHRI JAIN SWETAMBAR MURTIPUJAK TAPGACHCHH VS. CIT(E) 2 2016 INSTEAD OF ORIGINAL DATE OF APPLICATION U/S. 12AA MADE BY THE APPELLANT ON 4 TH AUGUST, 1973. 2. WITH THE ASSISTANCE OF LD. REPRESENT ATIVE, WE HAVE GONE TH R OUGH THE RECORDS. IT EMERGES FROM THE RECORDS THAT AS S ESSEE - TRUST CAME INTO EXISTENCE ON 26 TH JUNE, 1973 WHEN IT GOT REGISTRATION UNDER BOMBAY PUBLIC TRUST, 1950 VIDE REGISTRATION NO. A - 2169. ACCORDING TO THE ASSESSEE, IT HAS APPLI ED FOR GRANT OF REGISTRATION U/S. 12A(A) OF THE INCOME TAX ACT WITH THE CIT, RAJKOT ON 4 TH AUGUST, 197 3. SOMEHOW IT MISPLACED THE CERTIFICATE AS WELL AS THE NOS. THE ASSESSEE FURT HER PLEADED THAT RIGHT FROM 1975 - 76 UP TO 1985 - 86, IT HAS BEEN ASSESSED U/S. 143 AND ALL BENEFIT S FLOWING TO A TRUST HAVING REGISTRATION UNDER 12A WHO WERE GIVEN TO IT. T HE ASSESS EE MOVED AN APPLICATION FOR ISSUANCE OF DUPLICATE CERTIFICATE OF REGISTRATION U/S. 12A. THIS APPLICATION WAS MOVED ON 12 TH JULY, 2016 3. THE LD. COMMI SSIONER HAS CONSIDERED THIS APPLICATION OF T HE AS S ESSEE AND GRANTED REGISTRATION U/S. 12A VIDE ORDER D A TED 4 TH JAN, 2017. 4. THE LEARNED COUNSEL FOR THE ASSESSEE CONTENDED THAT ASSESSSEE HAS NOT APPLIED FOR GRANT OF A FRESH REGISTRATION RATHER IT SOUGHT . DUPLICATE CERTIFICATE OF REGISTRATION ALREADY GRANTED TO IT IN THE YEAR, 1973. I.T.A NO. 97 /RJT /20 17 A.Y. N.A. PAGE NO SHRI JAIN SWETAMBAR MURTIPUJAK TAPGACHCHH VS. CIT(E) 3 5. ON DUE CONSIDERATION OF THE FACTS AND CIRCUMSTANCES, WE ARE OF VIEW THAT IF AN ASSESSEE APPLIED FOR COPY OF ANY DOCUMENT LYING WITH THE DEPARTMENT AND SUCH DOCUMENT WAS NOT SUPPLIED TO THE ASSESSEE , THEN, THERE IS NO APPELLATE REMEDY QUA SUCH AN ACTION AT THE END OF THE REVENUE. THE ASSESSEE HAS APPLIED FOR ISSUANCE OF A DUPLICATE CERTIFICATE AND IF SUCH CERTIFICATE WAS NOT SUPPLIED TO THE ASSESSEE AS PRAYED FOR, THEN, THE REMEDY OF THE ASSESSEE LIES SOMEWHERE ELSE INSTEAD OF AN APPEAL BEFORE THE TRIBUNAL. THE TRIBUNAL CAN ENTERTAIN APPEALS AGAINST THE ORDERS PROVIDED IN SECTION 250 OF THE INCOME TAX ACT. 6. AS FAR AS IMPUGNED ORDER OF THE LD. COMMISSIONER IS CONCER NED, THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE IS NOT AGGRIEVED WITH THE ORDER BECAUSE , AT LEAST REGISTRATION FROM 15/07/2016 HAS BEEN GRANTED TO IT. T HERE CANNOT BE ANY GRIEVANCE TO THE ASSESSEE TO THIS ORDER. 7. CONSIDERING THE ABOVE FACTS, WE ARE OF THE VIEW THAT IF ASSESSEE WANTS TO GET THE DUPLICATE COPY OF REGISTRATION CERTIFICATE ACCORDING TO IT LYING WITH THE DEPARTMENT , THEN , ASSESSEE HAS TO SEEK ITS REMEDY SOMEWHERE ELSE THAN BEFORE THE TRIBUNAL. THIS APPEAL IS NOT MAINTAINAB LE AS SUCH. IT IS DISMISSED. ORDER PR ONOUNCED IN THE OPEN C OUR T ON 01 - 02 - 201 8 SD/ - SD/ - ( AMARJIT SINGH ) ( RAJPAL YADAV ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD : DATED 01 /02 /201 8 I.T.A NO. 97 /RJT /20 17 A.Y. N.A. PAGE NO SHRI JAIN SWETAMBAR MURTIPUJAK TAPGACHCHH VS. CIT(E) 4 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER, ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, RAJKOT