The DIT, CHENNAI V. M/s. Social Pedia Knowledge Foundation, CHENNAI

MA 165/CHNY/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 1247 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-12-2013
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 06-12-2013
• Assessment Year: misc
• Appeal Filed On: 06-09-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S DASGUPTA
• Assessee Lawyers: DR ANITA SUMANTH
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : CHENNAI BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI VIKAS AWASTHY, JUDICIAL MEMBER M . P . NO. 1 6 5 /MDS/201 3 ( IN ITA NO. 1910/MDS/2012 ) THE DIRECTOR OF INCOME TAX (EXEMPTIONS), AAYAKAR BHAVAN, ANNEXE 3 RD FLOOR, 121, M.G. ROAD, NUNGAMBAKKAM, CHENNAI 600 034. (PETITIONER) VS M/S. SOCIAL PEDIA KNOWLEDGE FOUNDATION, 72, MARSHALLS ROAD, IV FLOOR, EGMORE, CHENNAI-600 008 [PAN: AAQCS 8964 E] (RESPONDENT) PETITIONER BY : SHRI S. DASGUPTA, JCIT RESPONDENT BY : DR. ANITA SUMANTH, ADVOCATE DATE OF HEARING : 06-12-2013 DATE OF PRONOUNCEMENT : 16-12-2013 O R D E R PER VIKAS AWASTHY, JUDICIAL MEMBER: THE MISCELLANEOUS PETITION U/S. 254(2) OF THE INCO ME TAX ACT, 1961 (HEREIN AFTER REFERRED TO AS THE ACT) H AS BEEN FILED BY THE REVENUE FOR RECTIFICATION OF THE ORDER DATED 24 -01-2013, WHEREBY THE TRIBUNAL HAD ALLOWED THE APPEAL OF THE ASSESSEE AND M.P. NO. 165/MDS/2013 :- 2 -: HAD DIRECTED THE DEPARTMENT TO GRANT REGISTRATION T O THE ASSESSEE U/S.12AA OF THE ACT. IN THE MISCELLANEOUS PETITION , IT HAS BEEN STATED THAT THE ASSESSEE HAD FILED SECOND APPLICATI ON FOR REGISTRATION U/S. 12AA BEFORE THE DIRECTOR OF INCOM E TAX (EXEMPTIONS) ON 22-10-2012, THAT IS, BEFORE THE DAT E OF FILING OF APPEAL BEFORE THE TRIBUNAL AGAINST THE ORDER OF DIR ECTOR OF INCOME TAX (EXEMPTIONS) DATED 31-08-2012 AND THIS FACT WAS CONCEALED BY THE ASSESSEE DURING THE COURSE OF HEARING OF APP EAL BEFORE THE TRIBUNAL. 2. EXCEPT FOR THE FACT THAT THE ASSESSEE HAS NOT IN FORMED THE BENCH REGARDING PENDENCY OF SECOND APPLICATION FOR REGISTRATION U/S. 12AA BEFORE THE DIRECTOR OF INCOME TAX (EXEMPT IONS), NO ERROR IN THE ORDER OF THE TRIBUNAL HAS BEEN POINTED OUT. THE ASSESSEE HAD FILED APPEAL AGAINST THE ORDER OF DIRE CTOR OF INCOME TAX (EXEMPTIONS), ONCE THE APPEAL AGAINST THE FIRST ORDER IS FILED BEFORE THE TRIBUNAL, THE SECOND APPLICATION BECOMES INFRUCTUOUS. THE POWERS OF THE TRIBUNAL U/S.254(2) IS CONFINED T O RECTIFY ANY DEFECT APPARENT FROM RECORD, WHICH HAS CREPT IN THE ORDER OF THE TRIBUNAL. M.P. NO. 165/MDS/2013 :- 3 -: 3. THERE IS NO MERIT IN THE MISCELLANEOUS PETITION FILED BY THE REVENUE. SO, THE SAME IS DISMISSED BEING DEVOID OF MERIT. ORDER PRONOUNCED ON MONDAY, THE 16 TH DECEMBER, 2013 AT CHENNAI. SD/- SD/- (A. MOHAN ALANKAMONY) ACCOUNTANT MEMBER (VIKAS AWASTHY) JUDICIAL MEMBER DATED: 16 TH DECEMBER, 2013 TNMM COPY TO: (1) PETITIONER (4) CIT(A) (2) RESPONDENT (5) D.R. (3) CIT (6) G.F.