The Commisioner of Income Tax -I, RAJKOT-GUJARAT V. Perfect Education Trust, RAJKOT-GUJARAT

MA 18/RJT/2014

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 5267 (ITAT-RAJKOT)
• Duration Of Justice: 5 year(s) 2 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-08-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 05-12-2016
• Assessment Year: misc
• Appeal Filed On: 18-06-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Charitable institution
• Section: 12A

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT [CONDUCTED THROUGH E COURT AT AHMEDABAD] BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER MISC. APPLICATION NO.18/RJT/2014 IN ITA NO.05/RJT/2013 / ASSTT.YEAR : - CIT - 1 RAJKOT. VS. PERFECT EDUCATION CHARITABLE TRUST NR.NAVJIVAN SCHOOL SARDHARPUR ROAD PATEL CHOWK, JETPUR PAN : AABTP 9791 Q ( APPLICANT ) ( RESPONENT ) REVENUE BY : SHRI PRAVEEN VERMA, SR.DR ASSESSEE BY : SHRI KALPESH DOSHI, AR / DATE OF HEARING : 20/08/2019 / DATE OF PRONOUNCEMENT: 23/08/2019 .// O R D E R PER RAJPAL YADAV, JUDICIAL MEMBER: PRESENT MISC. APPLICATION IS DIRECTED AT THE INSTAN CE OF THE REVENUE POINTING OUT APPARENT ERROR IN THE ORDER OF TRIBUNA L DATED 31.1.2014 PASSED IN ITA.NO.05/RJT/2013. 2. IT EMERGES OUT FROM THE ORDER THAT THE ASSESSEE HAS APPLIED FOR GRANT OF REGISTRATION UNDER SECTION 12A OF THE INCOME TAX AC T, 1961 WHICH WAS REJECTED BY THE COMMISSIONER VIDE ORDER DATED 29.11 .2012. AGGRIEVED WITH THIS ORDER, THE ASSESSEE CAME IN APPEAL BEFORE THE TRIBUNAL, WHO AFTER MA NO.18/RJT/2014 2 ELABORATE DISCUSSION ALLOWED THE APPEAL AND DIRECTE D THE COMMISSIONER TO GRANT REGISTRATION UNDER SECTION 12A OF THE ACT. R EVENUE HAS PLEADED THAT FOR GRANT OF REGISTRATION UNDER SECTION 12A IT IS NECES SARY FOR THE TRUST TO ESTABLISH GENUINENESS OF THE ACTIVITIES BECAUSE IT HAS COMMENCED ITS ACTIVITIES. THE TRIBUNAL HAS OBSERVED THAT FOR GRANT OF REGISTR ATION ONLY OBJECTS ARE TO BE SEEN WHETHER THEY ARE CHARITABLE IN NATURE OR NOT. THUS, IN VIEW OF THE REVENUE, THE TRIBUNAL HAS NOT CONSIDERED ONE OF THE ALTERNATIVE CONTENTIONS RAISED BY IT IN THE ORDER. HENCE, TRIBUNAL COMMITT ED AN APPARENT ERROR. 3. ON DUE CONSIDERATION OF THE ABOVE FACTS AND CIRC UMSTANCES, WE ARE OF THE VIEW THAT THE POWER OF RECTIFICATION UNDER SECT ION 254 OF THE INCOME TAX ACT CAN BE EXERCISED ONLY WHEN THE MISTAKE, WHICH I S SOUGHT TO BE RECTIFIED, IS AN OBVIOUS PATENT MISTAKE, WHICH IS APPARENT FROM T HE RECORD AND NOT A MISTAKE, WHICH IS REQUIRED TO BE ESTABLISHED BY ARG UMENTS AND LONG DRAWN PROCESS OF REASONING ON POINTS, ON WHICH THERE MAY CONCEIVABLY BE TWO OPINIONS. WE FIND THAT THE TRIBUNAL HAS EXAMINED A LL THESE ASPECTS, AND THEREAFTER ADJUDICATED THE ISSUE ON MERIT. IT HAS NOT COMMITTED ANY APPARENT ERROR. ACCORDINGLY, THE APPLICATION IS REJECTED. 4. IN THE RESULT, MA OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE COURT ON 23 RD AUGUST, 2019 AT AHMEDABAD. S D / - (AMARJIT SINGH) ACCOUNTANT MEMBER S D / - (RAJPAL YADAV) JUDICIAL MEMBER AHMEDABAD; DATED 23/08/2019