The Commissioner of Income Tax (Exemptions), , Ahmedabad V. Shri Khijda Trust, , Junagadh

MA 18/RJT/2023

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 4270 (ITAT-RAJKOT)
• Duration Of Justice: 7 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-01-2024
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 19-10-2023
• Assessment Year: 2016-2017
• Appeal Filed On: 28-05-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 80G; 12A; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted Through Virtual Court) Before: Shri Waseem Ahmed, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member The Commissioner of Income Tax (Exemptions), Ahmedabad (Appellant) Vs Shri Khijda Mandir Trust Junagadh College Road, Junagadh-362001 PAN: AALTS5834K (Respondent) Revenue Represented: Shri Ashish Kumar Pandey, Sr. DR Assessee Represented: Shri Mehul Ranpura, A.R. Date of hearing : 20-10-2023 Date of pronouncement : 17-01-2024 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This Miscellaneous Application is filed by the Revenue as against the order passed by this Tribunal dated 11.01.2023 in ITA No. 54/Rjt/2018 raising the following Grounds of Appeal: “.....3 In this respect, it is submitted that the said order has been passed on 11/01/23 and the Hon'ble tribunal has not considered the relevant provision of Act which stood after 01/04/21. The matter relates to grant of registration u/s 12AA of the Act and it is brought to kind notice of the Hon'ble Tribunal that the provisions of section 12Aa of the Act has become inoperative w.e.f. 01/04/21 by inserting the sub-section (5) in section M.A. No: 18/RJT/2023 (in ITA No: 54/RJT/2018) Assessment Year 2016-17 M.A. No. 18/Rjt/2023 A.Y. 2016-17 Page No Pr.CIT Vs. Shri Khijda Mandir Trust 2 12Aa of the Act which stipulates that “Nothing contained in this section shall apply on or after 1 day of April 2021 4. It is also submitted that the provision of section 12Aa of the Act is procedural or machinery in nature and once the same becomes inoperative then no action can be taken there in after the date on which it has become inoperative. Further, once the order of rejection of CIT(E) Ahmedabad refusing to grant registration u/s 12AA of the Act has been set aside by the Hon'ble Tribunal and the matter has been sent back to the file of CIT(Exemption) apparently the original application u/s 12AA of the Act would tantamount to be pending as on date and as per strict interpretation of provisions of section 12AAB(2) of the Act may need to be treated as deemed to be an application made under sub clause (vi) of clause (ac) of sub-section (1) of section 12A of the act on the date on which section 12AB of the Act has come into force. 2. Relying upon the above grounds, the Ld. Sr. D.R. requested to recall the order passed by this Tribunal and upheld the rejection of Registration under section 12AA of the Act. 3. Per contra Ld. Counsel Shri Mehul Ranpura appearing for the assessee drawn our attention to Paragraph No. 4 of the order passed by this Tribunal, wherein the Ld. Sr. D.R. accepted the provisional registration given by the Ld. PCIT and the matter may be remanded back to the file of Ld. CIT(E) for fresh consideration only on production of relevant documents as per the provisions of Section 12AA of the Act and the same be reconsidered by Ld. CIT(E). Thus there is no mistake or any error apparent on record in the order passed by this Tribunal and the plea made in the present M.A. is not at all raised before this Tribunal, therefore this M.A. is liable to be dismissed. 4. We have given our thoughtful consideration and perused the materials available on record. After taking note of the arguments of Ld. CIT-DR and the provisional registration granted by Ld. PCIT M.A. No. 18/Rjt/2023 A.Y. 2016-17 Page No Pr.CIT Vs. Shri Khijda Mandir Trust 3 vide order dated 11.03.2022, the case was set aside to the file of Ld. CIT(E) for final registration under section 12AA of the Act with a direction to the assessee Trust to provide all required details under the provisions of law. Thus there is no mistake apparent on record in the order passed by this Tribunal. Further the CBDT vide Circular No. 12/2021, 16/2021, 08/2022 and 06/2023 extended the time limit u/s. 10(23)(c), u/s. 12AB and u/s. 80G of the Income Tax Act by extending the period from time to time. Thus the present ground raised by the Revenue in the M.A. is not legally correct and no such arguments made by the Revenue during the course of hearing of the appeal. Thus the present M.A. is reviewing the order passed by this Tribunal which is not maintainable. Thus we do not find any merit in the M.A. filed by the Revenue. 5. Therefore this Miscellaneous Application filed by the Revenue is hereby dismissed. Order pronounced in the open court on 17-01-2024 Sd/- Sd/- (WASEEM AHMED) (T.R. SENTHIL KUMAR) ACCOUNTANT MEMBER True Copy JUDICIAL MEMBER Ahmedabad : Dated 17/01/2024 आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से, उप/सहायक पंजीकार आयकर अपीलȣय अͬधकरण, राजकोट