Shree Govindanand Shreeram Mandir, Dombivali (East) V. Commissioner of Income Tax (Exemptions), Pune

MA 09/PUN/2021

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 5196 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-09-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 03-09-2021
• Assessment Year: misc
• Appeal Filed On: 04-09-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S P WALIMBE
• Keywords: Rectification of order
• Section: 12A; 12AA; 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, PUNE (THROUGH VIRTUAL COURT) BEFORE SHRI R.S.SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY , JM M.A. NO. 09 /PUN/ 2021 ( ARISING OUT OF ITA NO. 265 /PUN/ 2020 ) SHREE GOVINDANAND SHREERAM MANDIR, SHREE GOVINDANAND SHREE RAM MANDIR, STATION ROAD, RAMNAGAR, OPP. BHAGYODAYA BLDG. DOMBIVALI (EAST) - 421 201. PAN: AAMTS3777Q .. /APPLICANT / V/S. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), PUNE. / RESPONDENT A SSESSEE BY : NONE (WITHDRAWAL APPLICATION) REVENUE BY : SHRI S.P WALIMBE / DATE OF HEARING : 17. 0 9 .202 1 / DATE OF PRONOUNCEMENT : 27 . 09 .2021 / ORDER PER PARTHA SARATHI CHAUDHU RY, JM : THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY THE ASSESSEE ARISING OUT OF ITA NO. 265 /PUN/20 20 U /S. 254(2) OF THE INCOME TAX ACT, 1961 (HEREIN AFTER REFERRED TO AS THE ACT) . 2. AT THE VERY OUTSET, THE ASSESSEE BY FILING LETTER DATED 03.09. 2021 SUBMITTED THAT HE INTENDS TO WITHDRAW THE MISCELLANEOUS APPLICATION. THE RELEVANT CONTENTS OF THE LETTER READ AS FOLLOWS: 2 M A NO. 09 /PUN/ 2021 SHREE GOVINDANAND SHREERAM MANDIR 1. THAT THE ASSESSEE TRUST HAD FILED A MISCELLANEOUS APPLICATION U/S.254(2) OF THE INCOME TAX ACT, 1961 ARISING OUT OF THE ORDER OF THE HON/ A BENCH ITAT, PUNE IN THE CASE OF ITA NO.265/PUN/2020. 2. THE ABOVE REFERRED APPEAL IN ITA NO.265/P UN/2020 WAS ADJUDGED BY THE HON. BENCH VIDE ITS ORDER DATED 25/08/2020, PRIMARILY RESTORING THE MATTER TO THE FILE OF LD. CIT(EXEMPTIONS), PUNE IN THE ASSESSEES CASE OF REGISTRATION U/S.12AA OF THE INCOME TAX ACT, 1961. 3. THE ASSESSEE TRUST HAD FILED AN APPLICATION U/S.254(2) WITH THE HON. ITAT PUNE DATED 04.09.2020 FOR REQUESTING RECTIFICATION OF MISTAKES APPARENT FROM RECORD. 4. HOWEVER, W.E.F. 01/04/2021, THE PROVISIONS OF SECTION 12AA HAVE BEEN WITHDRAWN AND NEW PROVISIONS OF SEC. 12AB HAVE BEEN INT RODUCED. 5. THAT SEC. 12AB (2) READS AS FOLLOWS: ALL APPLICATIONS, PENDING BEFORE THE PRINCIPAL COMMISSIONER OR COMMISSIONER ON WHICH NO ORDER HAS BEEN PASSED UNDER CLAUSE (B) OF SUB SECTION (1) OF SECTION 12AA BEFORE THE DATE ON WHICH THIS SECTION HAS COME INTO FORCE, SHALL BE DEEMED TO BE APPLICATIONS MADE UNDER SUB CLAUSE (VI) OF CLAUSE (AC) OF SUB SECTION (1) OF SECTION 12A ON THAT DATE. 6. AFTER THE NEWLY INTRODUCED SECTION OF 12AB OF THE INCOME TAX ACT, 1961, THE PENDING APPLICATION WITH THE LD. C IT(E), PUNE WILL NOW BE PROVISIONALLY APPROVED. 7. HENCE, THE PRESENT MISCELLANEOUS APPEAL NOW STANDS AS INFRUCTUOUS AND HENCE IS PROPOSED TO BE WITHDRAWN. 8. IN VIEW OF THE SAME, IT IS REQUESTED TO KINDLY ALLOW THE WITHDRAWAL OF MISCELLANEOUS APPLICA TION MADE UNDER SECTION 254(2) OF THE ACT. 3. IN VIEW OF THE SUBMISSIONS OF THE ASSESSEE , THE MISCELLANEOUS A PPLICATION FILED BY THE ASSESSEE IS DISMISSED AS WITHDRAWN . 4. IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRO NOUNCED ON 27 TH DAY OF SEPTEMBER , 20 2 1 S D/ - S D/ - R.S.SYAL PARTHA SARATHI CHAUDHURY VICE PRESIDENT JUDICIAL MEMBER / PUNE; / DATED : 27 TH SEPTEMBER , 202 1 . SB 3 M A NO. 09 /PUN/ 2021 SHREE GOVINDANAND SHREERAM MANDIR / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(EXEMPTIONS), PUNE. 4 . , , , / DR, ITAT, A BENCH, PUNE. 5 . / GUARD FILE. / BY ORDER, // T RUE C OPY // / PRIVATE SECRETARY , / ITAT, PUNE . 4 M A NO. 09 /PUN/ 2021 SHREE GOVINDANAND SHREERAM MANDIR DATE 1 DRAFT DICTATED ON 17 . 0 9 .2021 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 27.09 .2021 SR.PS/PS 3 DRAFT PROPOSED AND PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER AM/JM 5 APPROVED DRAFT COMES TO THE SR. PS/PS SR.PS/PS 6 KEPT FOR PRONOUNCEMENT ON SR.PS/PS 7 DATE OF UPLOADING OF ORDER SR.PS/PS 8 FILE SENT TO BENCH CLERK SR.PS/PS 9 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 10 DATE ON WHICH FILE GOES TO THE A.R 11 DATE OF DISPATCH OF ORDER