Karnataka State Medicinal Plants Authority, Bangalore V. DIT, Bangalore

ITA 999/BANG/2010

• Counselvise Citation: [2011] 135 COUNSELVISE.COM (IT) 1492 (ITAT-BANGALORE)
• Duration Of Justice: 6 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-03-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 17-08-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: G V GOPALA RAO CITI
• Assessee Lawyers: H N KHINCHA
• Section: 12A

Judgement Text

PAGE 1 OF 3 ITA NO.999/BANG/2010 1 IN THE INOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH A BEFORE DR. O K NARAYANAN, VICE PRESIDENT AND SMT. P MADHAVI DEVI, J.M. ITA NO.999/BANG/2010 KARNATAKA STATE MEDICINAL PLANTS AUTHORITY, 4 TH FLOOR, VANAVIKAS BUILDING, 18 TH CROSS, MALLESWARAM, BANGALORE-3. -APPELLANT VS THE DIRECTOR OF INCOME-TAX (EXEMPTIONS), BANGALORE. - RESPONDENT APPELLANT BY : SHRI H N KHINCHA, C.A. RESPONDENT BY : SHRI G V GOPALA RAO, CIT-I O R D E R PER P MADHAVI DEVI : THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST T HE ORDER OF THE DIT (EXEMPTIONS), BANGALORE DATED 14.0 7.2010 REJECTING THE ASSESSEES APPLICATION FILED FOR REGI STRATION U/S 12A OF THE I T ACT ON ACCOUNT OF WITHDRAWAL OF THE APPL ICATION. 2. BRIEF FACTS OF THE CASE ARE THAT THE ASSESSEE I S A SOCIETY REGISTERED WITH THE REGISTRAR OF SOCIETIES A ND IS AN AUTHORITY AND AN UNDERTAKING OF STATE GOVERNMENT OF KARANATAKA. THE SOCIETY WAS REGISTERED ON 21.6.2003 AND APPLIED FOR GRANT OF REGISTRATION U/S 12A OF THE I T ACT ON 5.1.2010. D URING THE COURSE OF PROCESSING OF THE APPLICATION FOR REGISTRATION, CERTAIN PARTICULARS PAGE 2 OF 3 ITA NO.999/BANG/2010 2 WERE CALLED FOR BY LETTER DATED 18.3.2010. THE ASSE SSEE HAD TO COMPLY WITH THE SAID LETTER BY 5.4.2010. HOWEVER, VI DE LETTER DATED 28.4.2010, THE CHIEF EXECUTIVE OFFICER AND CHIEF CO NSERVATOR OF FORESTS DR. RAVI RALPH, HAS WITHDRAWN THE APPLICATI ON STATING THAT IT WAS WRONGLY FILED. TAKING THE SAID LETTER INTO CON SIDERATION, THE ASSESSEES APPLICATION FILED IN FORM NO.10A WAS REJ ECTED AS WITHDRAWN. 3. AGGRIEVED BY THE ORDER OF THE DIT(EXEMPTIONS), T HE ASSESSEE IS IN APPEAL BEFORE US. 4. THE LEANED COUNSEL FOR THE ASSESSEE SUBMITTED T HAT THE LETTER FOR WITHDRAWING THE APPLICATION WAS FILE D BASED ON INCORRECT ADVICE AND MISTAKEN BELIEF THAT THE ASSES SEE IS NOT ENTITLED FOR REGISTRATION U/S 12A OF THE I T ACT. AS SOON AS THE ASSESSEE REALIZED ITS MISTAKE, THE ASSESSEE HAS FIL ED THIS APPEAL BEFORE US SEEKING REVIVAL OF THE APPLICATION FILED BY IT ON 5.1.2010 TO BE DECIDED IN ACCORDANCE WITH LAW ON MERITS. 5. THE LEARNED DR, HOWEVER, OPPOSED THE SAID APPLI CATION STATING THAT THE ASSESSEE HAD VOLUNTARILY WITHDRAWN THE APPLICATION AND THEREFORE, IT CANNOT BE REVIVED BUT THE ASSESSE E CAN BY ITSELF FILE ANOTHER APPLICATION. 6. HAVING HEARD BOTH THE PARTIES AND HAVING CONSID ERED THE RIVAL CONTENTIONS, WE FIND THAT THE ASSESSEE IS A STATE GOVERNMENT UNDERTAKING AND IS NOT WELL ADVISED BY TH E SKILLED PAGE 3 OF 3 ITA NO.999/BANG/2010 3 STAFF. SINCE IT IS A GOVERNMENT ORGANISATION AND ALSO IS REGISTERED AS A SOCIETY WITH THE REGISTRAR OF SOCIETIES, WE DEE M IT FIT AND PROPER TO DIRECT THE DIT (EXEMPTIONS) TO CONSIDER T HE ASSESSEES APPLICATION DATED 5.1.2010 AND DEAL WITH IT IN ACCO RDANCE WITH LAW. HOWEVER, THIS ORDER IS GIVEN AS A SPECIAL CASE AND SHALL NOT BE TREATED AS A PRECEDENT IN OTHER CASES. 7. IN THE RESULT, THE ASSESSEES APPEAL IS ALLOWED . THE ORDER PRONOUNCED ON TUESDAY, THE 15 TH DAY OF MARCH, 2011 AT BANGALORE. SD/- SD/- (DR. O K NARAYANAN) (P MADHAVI DE VI) VICE PRESIDENT JUDICIAL MEMBER COPY TO : 1) THE ASSESSEE (2) THE REVENUE (3) THE CIT(A) CONCERNED. (4) THE CIT CONCERNED. (5) THE DR (6) GUARD FILE. MSP/15.3. BY ORDER ASST. REGISTRAR, ITAT, BANGALORE.