M/s. Safa Educational and, SiddharthNagar V. Commissioner of Income Tax, Faizabad

MA 12/LKW/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1488 (ITAT-LUCKNOW)
• Duration Of Justice: 6 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-01-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 29-11-2013
• Assessment Year: misc
• Appeal Filed On: 02-07-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ALOK MITRA
• Section: 12A; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A , LUCKNOW BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI A.K. GARODIA, ACCOUNTANT MEMBER M.A. NO. 12 /LKW/1 3 ( ARISING OUT OF I.T.A. NO. 137 /LKW/ 2012 ) ASSESSMENT YEARS: N.A. M/S SAFA EDUCATIONAL AND VS. C.I.T., TECHNICAL WELFARE SOCIETY, FAIZABAD. SIDHARTHNAGAR. PAN:AAATS4046A (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI ABHINAV MEHROTRA, ADVOCATE RESPONDENT BY : SHRI ALOK MITRA, D.R. DATE OF HEARING :2 9 / 11 /201 3 DATE OF PRONOUNCEMENT : 07/01/2014 ORDER PER SUNIL KUMAR Y ADAV, J.M,: TH IS MISC. APPLICATION IS PREFERRED ON BEHALF OF THE ASSESSEE AGAINST THE ORDER OF THE TRIBUNAL DATED 28/08/2012 PASSED IN I.T.A. NO.137/LKW/2012 WITH THE SUBMISSIONS THAT THE TRIBUNAL HAS NOT ADJUDICATED GROUND NO. 2 RAISED BEFORE IT ALONG WITH THE MEMORANDUM OF APPEAL. THE LEARNED COUNSEL FOR THE ASSESSEE FURTHER CONTENDED THAT THOUGH THE TRIBUNAL HAS DISCUSSED GROUND NO. 2 IN ITS ORDER WHILE RECORDING THE SUBMISSIONS OF THE PARTIES BUT HAS NOT GIVEN ANY FINDING IN THIS REGARD. THE LEARNED COUNSEL FOR THE ASSESSEE FURTHER CONTENDED THAT AS PER GROUND NO. 2, THE ASSESSEE HAS TAKEN A SPECIFIC PLEA THAT THE 2 TRIBUNAL HAS RESTORED THE MATTER TO THE CIT WITH THE DIRECTION TO DISPOSE OF THE APPLICATION FOR REGISTRATION U/S 12A OF THE ACT (HEREINAFTER REFERRED TO AS THE ACT) WITHIN A PERIOD OF TWO MONTHS BUT THE CIT HAS PASSED AN ORDER AFTER MORE THAN ONE YEAR FROM THE DATE OF THE ORDER OF THE TRIBUNAL, THEREFORE, IN VIEW OF THE JUDGMENT OF HON'BLE JURISDICTIONAL HIGH COURT, THE REGISTRATION IS DEEMED TO HAVE BEEN GRANTED AS THE CONSEQUENTIAL ORDER OF CIT IS NOT PASSED WITHIN TWO MONTHS FROM THE DATE OF THE ORDER OF THE TRIBUNAL. THOUGH THE ASSESSEE HAS PLACED RELIANCE ON THE JUDGMENT OF HON'BLE JURISDICTIONAL HIGH COURT IN THE CASE OF SOCIETY FOR PROMOTION OF EDUCATION ADVENTURE, SPORTS AND CONSERVATION OF ENVIR ONMENT VS. CIT 216 ITR 167 (ALL) BUT HAD ESCAPED THE ATTENTION OF THE TRIBUNAL WHILE ADJUDICATING THE ISSUE OF GRANT OF REGISTRATION U/S 12A OF THE ACT. IT WAS FURTHER CONTENDED THAT NON CONSIDERATION OF THE JUDGMENT OF HON'BLE JURISDICTIONAL HIGH COURT A ND NON ADJUDICATION OF THE PARTICULAR GROUND, AMOUNTS TO AN ERROR APPARENT IN THE ORDER OF THE TRIBUNAL, THEREFORE, NECESSARY RECTIFICATION IS CALLED FOR. 2. LEARNED D.R., ON THE OTHER HAND, HAS CONTENDED THAT THE TRIBUNAL HAS ADJUDICATED THE ISSUE ON MER IT IN THE LIGHT OF THE RIVAL SUBMISSIONS AND AFTER RECORDING A CONCLUSIVE FINDING ON MERIT. 3. HAVING GIVEN A THOUGHTFUL CONSIDERATION TO THE RIVAL SUBMISSIONS AND FROM A CAREFUL PERUSAL OF THE RECORD, WE FIND THAT THE ASSESSEE HAS RAISED A SPECIFIC PLEA THROUGH GROUND NO. 2 THAT REGISTRATION U/S 12AA DEEMED TO HAVE BEEN ALLOWED AS THE CIT HAS PASSED AN ORDER BEYOND A PERIOD OF SIX MONTHS AS PRESCRIBED U/S 12AA IN VIEW OF THE JUDGMENT OF HON'BLE JURISDICTIONAL HIGH COURT IN THE CASE OF SOCIETY FOR PROMOTIO N OF EDUCATION ADVENTURE, SPORTS AND CONSERVATION OF ENVIRONMENT VS. CIT (SUPRA). BUT 3 WHILE ADJUDICATING THE APPEAL, THE TRIBUNAL HAS RECORDED THE SUBMISSIONS IN THIS REGARD IN ITS ORDER BUT FAILED TO GIVE A SPECIFIC FINDING ON THIS ISSUE IN THE LIGHT OF THE JUDGMENT OF HON'BLE JURISDICTIONAL HIGH COURT. THEREFORE, NON CONSIDERATION OF A PARTICULAR GROUND IN THE LIGHT OF JUDGMENT OF HON'BLE JURISDICTIONAL HIGH COURT AMOUNTS TO AN ERROR APPARENT IN THE ORDER OF THE TRIBUNAL. WE, THEREFORE, ARE OF THE VIE W THAT UNDER THE SE CIRCUMSTANCES, A RECTIFICATION IN THE ORDER OF THE TRIBUNAL IS CALLED FOR. ACCORDINGLY, WE RE - FIX THE MATTER FOR A LIMITED HEARING ON GROUND NO. 2 RAISED IN THIS APPEAL RELATING TO ADJUDICATION OF AN ISSUE IN THE LIGHT OF JUDGMENT OF HO N'BLE JURISDICTIONAL HIGH COURT IN THE CASE OF SOCIETY FOR PROMOTION OF EDUCATION ADVENTURE, SPORTS AND CONSERVATION OF ENVIRONMENT VS. CIT (SUPRA). ACCORDINGLY, THIS MISC. APPLICATION OF THE ASSESSEE STANDS ALLOWED. 4. IN THE RESULT, THE MISC. APPLICATION OF THE ASSESSEE IS ALLOWED. (ORDER PRONOUNCED IN THE OPEN COURT ON 07/01/2014 ) SD/. SD/. ( A. K. GARODIA ) (SUNIL KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 07/01/2014 *SINGH COPY FORWARDED TO THE: 1. APPELLANT. 2. RESPONDENT. 3. CIT (A) 4. CIT 5. DR. ASSISTANT REGISTRAR