Addl.CIT, Thanjavur V. Karandhai Tamil Sangam, Thanjavur

MA 120/CHNY/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8905 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-08-2012
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 23-07-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S DAS GUPTA IRS
• Assessee Lawyers: K MEENAKSHISUNDARAM ITP
• Section: 12AA; 11

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, CHENNAI BEFORE DR. O.K.NARAYANAN, VICE-PRESIDENT AND SHRI VIKAS AWASTHY, JUDICIAL MEMBER M.P. NO.120(MDS)/2012 IN ITA NO.960(MDS)/2011 ASSESSMENT YEAR : 2010-11 THE ADDL. COMMISSIONER OF INCOME-TAX, THANJAVUR RANGE, THANJAVUR. VS. KARANDHAI TAMIL SANGAM, 1922, SESHAIYA SASTHRIYAR ROAD, KARUTHATTANGUDI, THANJAVUR. PAN AABTK6593P. (PETITIONER) (RESPONDENT) PETITIONER BY : SHRI S.DAS GUPTA, IRS, J CIT RESPONDENT BY : SHRI K.MEENAKSHISUNDARAM, ITP. DATE OF HEARING : 24 TH AUGUST, 2012 DATE OF PRONOUNCEMENT : 24 TH AUGUST, 2012 O R D E R PER DR.O.K.NARAYANAN, VICE-PRESIDENT: THIS MISCELLANEOUS PETITION IS FILED BY THE REVEN UE. THE PETITION IS IN THE NATURE OF RECTIFICATION PETITION . IT IS FILED IN THE CONTEXT OF THE ORDER OF THE TRIBUNAL DATED 9-8-2011 IN ITA - - MP NO.120 OF 2012 2 NO.960(MDS)/2011. IN THE SAID ORDER WE HAVE DIRECT ED THE APPROPRIATE AUTHORITY TO GRANT REGISTRATION TO THE ASSESSEE SOCIETY UNDER SECTION 12AA OF THE INCOME-TAX ACT, 1961. 2. NOW, THIS PETITION IS FILED BY THE REVENUE STAT ING THAT THE TRIBUNAL HAS ERRED IN GIVING RETROSPECTIVE REGISTRATION TO THE ASSESSEE AND REGISTRATION COULD BE GRANTED ONLY WITH EFFECT FROM THE ASSESSMENT YEAR 2011-12. THE REVENUE HAS ALSO RAISED A NUMBER OF GROUNDS TO ESTABLISH ITS CONTENT ION THAT THE PROVISIONS OF LAW STATED IN SECTION 11 DO NOT APPLY TO THE ASSESSEE-TRUST. 3. WE HEARD SHRI S.DAS GUPTA, THE LEARNED JOINT COMMISSIONER OF INCOME-TAX APPEARING FOR THE REVENU E AND SHRI K.MEENAKSHISUNDARAM, THE LEARNED COUNSEL APPEA RING FOR THE RESPONDENT-ASSESSEE. 4. FIRST OF ALL, WE FIND THAT THIS RECTIFICATION P ETITION IS NOT MAINTAINABLE FOR WANT OF JURISDICTION. THE RES PONDENT IN THE APPEAL CONSIDERED BY THE TRIBUNAL IN ITA NO.960(MDS )/2011 IS - - MP NO.120 OF 2012 3 THE COMMISSIONER OF INCOME-TAX-II AT TIRUCHIRAPALLI , WHO IS THE APPROPRIATE AUTHORITY TO GRANT REGISTRATION UNDER S ECTION 21AA OF THE ACT. THIS RECTIFICATION PETITION IS, ON THE OT HER HAND, FILED BY THE ADDITIONAL COMMISSIONER OF INCOME-TAX, THANJAVU R RANGE AT THANJAVUR. THE PRESENT INCUMBENT HAS NO JURISDICTI ON TO FILE SUCH A RECTIFICATION PETITION BEFORE THE TRIBUNAL. IF AT ALL IT IS NECESSARY, THE PETITION SHOULD HAVE BEEN FILED BY T HE SAME AUTHORITY WHO PASSED THE ORDER UNDER SECTION 12AA O F THE ACT AND WHO WAS THE RESPONDENT BEFORE THE TRIBUNAL IN I TA NO.960(MDS)/2011. 5. ON THE ABOVE GROUND OF JURISDICTION ITSELF THIS MISCELLANEOUS PETITION IS NOT MAINTAINABLE AND LIAB LE TO BE REJECTED IN LIMINE . 6. DEHORS THE ABOVE LACK OF JURISDICTION, IF WE EX AMINE THE CONTENTS OF THE PETITION FILED BY THE REVENUE, WE FIND THAT THE REVENUE IS SEEKING A REVIEW OF THE ORDER PASSED BY THE TRIBUNAL, WHICH OFCOURSE IS NOT POSSIBLE IN LAW. - - MP NO.120 OF 2012 4 7. THIS PETITION IS ACCORDINGLY DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ON FRIDAY, THE 24 TH OF AUGUST, 2012 AT CHENNAI. SD/- SD/- (VIKAS AWASTHY) (DR. O.K.NARAYANAN) JUDICIAL MEMBER VICE-PRESIDENT CHENNAI, DATED THE 24 TH AUGUST, 2012. V.A.P. COPY TO: (1) PETITIONE R (2) RESPONDENT (3) CIT (4) CIT(A) (5) D.R. (6) G.F.