M/s Sambaviga Educational Trust, Sivagangai chennai V. Commissoner of Income tax (Exemptions), Chennai

MA 130/CHNY/2023

AI Insights

The case involves M/s. Sambaviga Educational Trust, which appealed against the CIT (Exemptions), Chennai, concerning the effective date of registration under Section 12AA of the Income Tax Act. The Tribunal's earlier decision (ITA No.2182/Chny/2018) had restored the issue back to the CIT (Exemptions) for fresh consideration, leading to the current dispute over the registration date. The Trust argued that the Tribunal's earlier order was misinterpreted and that the registration should be effective from AY 2018-19. However, the Tribunal found no mistake apparent from the record in their previous order and dismissed the application, emphasizing that a review of the decision was not permissible under Section 254(2) of the Income Tax Act.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 134266 (ITAT-CHENNAI)
• Duration Of Justice: 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-09-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 21-09-2023
• Assessment Year: 2018-2019
• Appeal Filed On: 22-08-2023
• Other Referred Cases: ITA No.2182/Chny/2018
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 254(2)

Judgement Text

आयकर अपीलीय अिधकरण “बी” ायपीठ चे ई म । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय ी वी. द ु गा राव, ाियक सद! एवं माननीय ी मनोज कु मार अ&वाल ,लेखा सद! के सम)। BEFORE HON’BLE SHRI V. DURGA RAO, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM M. A. No.130/Chn y/2023 [In ITA No.731/Chny/2023] (िनधा रण वष / As sessment Year: 2018-19) M/s. Sambaviga Educational Trust Sambaviga Higher Secondary School, Rahinipatti, Sivagangai-630 561. बनाम / V s . CIT (Exemptions) Chennai. था यी ले खा सं . / जी आ इ आ र सं . / P A N / G I R N o . AAJTS- 579 3-D (अपीलाथ /Appellant) : (!"थ / Respondent) अपीलाथ कीओरसे/ Appellant by : Shri Sendamarai Kannan, (Advocate)-Ld.AR !"थ कीओरसे/Respondent by : Shri AR.V.Sreenivasan (Addl.CIT)- Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 22-09-2023 घोषणाकीतारीख /Date of Pronouncement : 22-09-2023 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. By way of this Miscellaneous Application, the assessee seeks recall / rectification of the order passed by the Tribunal in captioned appeal ITA No.731/Chny/2023 vide order dated 27.07.2023. Upon perusal of the order, it could be seen that the appeal of the assessee has been dismissed by the bench and the action of Ld. CIT(E) in granting registration from AY 2019-20 onwards was upheld. While doing so, the bench has relied on the decision rendered by Tribunal in first round of appeal in ITA No.2182/Chny/2018 dated 16.03.2022. 2 M.A No.130/Chny/2023 Arguments before us 2.1 The Ld. AR, vide para-10 of the petition, submitted that Tribunal neither reproduced and discussed the grounds of appeal nor referred to the oral and written submissions made in support of the grounds nor made any reference to the contents of the paper book filed. In paras 11 to 16, Ld. AR has submitted that Ld. CIT(E), in terms of Sec.12AA, does not have any jurisdiction to decide the assessment year from which the registration is to be granted. In paras 17 to 21, it is the submission of Ld. AR that there was incorrect interpretation of Tribunal order passed on 16.03.2022 in the first round of appeal. Accordingly, Ld. AR plead that the order passed by Tribunal on 27.07.2023 contain mistake apparent from record since it does not discuss the grounds of appeal, oral and written submissions made, contents of the paper book filed and is contrary to the provisions of the Act as well as the order of ITAT passed on 16.03.2022. The Ld. AR has further pleaded that the benefit of registration must be granted w.e.f. AY 2018-19. 2.2 Post conclusion of hearing, Ld. AR has filed further written submissions in support of the application and pleadings. The Ld. AR has also submitted that the survey was conducted in the case of Shri. A.M. Shekar and not at assessee’s place. 2.3 The Ld. Sr. DR, on the other hand, submitted that the adjudication of Ld. CIT(E) as well as Tribunal is in conformity with the order passed by Tribunal in the first round of appeal and therefore, the order need not be interfered with. 2.4 Having heard rival submissions, oral as well as written and upon perusal of case records, our adjudication would be as under. 3 M.A No.130/Chny/2023 Our findings and Adjudication 3. Upon perusal of Tribunal order dated 27.07.2023, we find that the bench has noted the observations of Tribunal in order passed in first round of appeal on 16.03.2022. In the said order, the issue of registration was restored back to Ld. CIT(E) for fresh consideration with certain observations which are contained in para 10 and 10.1 of the said order. 4 In para-2, the bench noted the consequential order passed by Ld. CIT(E) granting registration to the assessee w.e.f. AY 2019-20. The Ld. CIT(E), following the observation made by Tribunal in the first round of appeal, held that the assessee could not be granted registration w.e.f. AY 2018-19 since the date of survey 21.11.2017 falls in the relevant period where there was lack of genunity as per the findings of Hon’ble ITAT in order dated 16.03.2022. Accordingly, the registration was granted to the assessee w.e.f. AY 2019-20 onwards. 5. The Tribunal considering the first round of Tribunal as well as the consequential order passed by Ld. CIT(E), concurred with this adjudication of Ld. CIT(E) and held that the action of Ld. CIT(E) was in accordance with the observations of Tribunal and accordingly, the appeal was dismissed. 6. Upon perusal of the order, it could thus be seen that the order has been passed considering the order passed by Tribunal in the first round of appeal and observations made therein. The argument of Ld. AR is that the interpretation of first order is not correct which constitute mistake apparent from record. However, we find that what Ld. AR is seeking is review of the order which is impermissible. Having taken a particular view, it is not open for bench to review the same. Therefore, no 4 M.A No.130/Chny/2023 interference is called for in the order in terms of Sec. 254(2) which has limited scope of rectifying only the mistake apparent from record and nothing more. The mistake should be such that it is obvious on the face of the order which is not the case here. 7. The application stand dismissed. Order pronounced on 22 nd September, 2023. Sd/- Sd/- (V. DURGA RAO) (MANOJ KUMAR AGGARWAL) ाियक सद!/JUDICIAL MEMBER लेखासद! / ACCOUNTANT MEMBER चे4ई Chennai; िदनांक Dated : 22-09-2023 DS आदेशकीTितिलिपअ&ेिषत/Copy of the Order forwarded to : 1. अपीलाथ /Appellant 2. !"थ /Respondent 3. आयकरआयु=/CIT 4. िवभागीय!ितिनिध/DR 5. गाडB फाईल/GF