The Commissioner of Income Tax, Rajahmundry V. M/s Bible Believers Association, Rajahmundry

MA 198/VIZ/2010

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6243 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 3 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-03-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 31-12-2010
• Assessment Year: misc
• Appeal Filed On: 08-11-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: TH L PETER
• Section: 12A; 12AA

Judgement Text

MA 198/V/10 BIBLE BELIEVERS ASSN, RJY PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE: SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI BR BASKARAN, ACCOUNTANT MEMBER M. A . NO. 198 / VIZAG/20 10 (ARISING OUT OF ITA NOS.469 & 470/VIZAG/2007) ASSESSMENT YEAR: N.A. CIT RAJAHMUNDRY VS. M/S. BIBLE BELIEVERS ASSOCIATION RAJAHMUNDRY (APPELLANT) (RESPONDENT) PAN NO.AAATB2227Q APPELLANT BY: SHRI TH.L. PETER, CIT(DR) RESPONDENT BY: SHRI C. SUBRAHMANYAM, CA ORDER PER SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER : THIS MISCELLANEOUS APPLICATION IS PREFERRED BY THE REVENUE AGAINST THE ORDER OF THE TRIBUNAL DATED 4.6.2010 WITH THE SUBMI SSION THAT THE TRIBUNAL HAS PASSED THE ORDER WITHOUT HAVING A JURISDICTION TO ENTERTAIN AN APPEAL WITH REGARD TO THE APPLICATION FILED ON 26.12.1987 FOR R EGISTRATION U/S 12A OF THE I.T. ACT. THE APPEAL WAS FILED BEFORE THE TRIBUNAL AGAINST THE ORDER OF THE CIT DISPOSING OF THE APPLICATION OF THE ASSESSEE FI LED ON 1.3.2007 WHICH WAS WITHDRAWN BY THE ASSESSEE ITSELF BY FILING A LETTER DATED 13.8.2007. THE TRIBUNAL HAS NOT CONSIDERED THE FACTS AVAILABLE IN THE ORDER OF THE CIT IN RIGHT PERSPECTIVE. THEREFORE, AN ERROR IS CREPT IN THE O RDER OF THE TRIBUNAL WHICH CALLS FOR A RECTIFICATION. 2. THE LD. COUNSEL FOR THE ASSESSEE ON THE OTHER HA ND HAS SUBMITTED THAT TRIBUNAL HAS TAKEN INTO COGNIZANCE THE COMPLETE SET OF FACTS UNDER WHICH THE EARLIER APPLICATION WAS FILED AND SECOND APPLICATIO N WAS WITHDRAWN BY THE MA 198/V/10 BIBLE BELIEVERS ASSN, RJY PAGE 2 OF 3 ASSESSEE. WHILE DISPOSING OF THE APPEAL, THE TRIBU NAL HAS TAKEN INTO ACCOUNT ALL RELEVANT FACTS BORNE OUT FROM THE RECORD. THE ORDER OF THE CIT UNDER CHALLENGE WAS PASSED WITH REGARD TO BOTH THE APPLIC ATIONS. THEREFORE, THE APPEAL WAS FILED AGAINST THE ORDER OF THE CIT AND T HE TRIBUNAL WAS WITHIN THE JURISDICTION TO ADJUDICATE THE ENTIRE ISSUE. ACCOR DINGLY, THERE IS NO ERROR APPARENT IN THE ORDER OF THE TRIBUNAL AND THE REVEN UE SEEKS REVIEW OF THE ORDER UNDER THE GARB OF RECTIFICATION WHICH IS NOT PERMISSIBLE UNDER THE LAW. 3. HAVING HEARD THE RIVAL SUBMISSIONS AND FROM A CA REFUL PERUSAL OF THE ORDER OF THE TRIBUNAL VIS--VIS THE MISCELLANEOUS A PPLICATION, WE FIND THAT TRIBUNAL HAS TAKEN INTO ACCOUNT ALL THE RELEVANT FA CTS WHILE ADJUDICATING THE IMPUGNED ISSUE. THE CIT HAS ADJUDICATED THE REQUES T FOR GRANT OF REGISTRATION U/S 12AA AFTER TAKING INTO ACCOUNT BOT H THE APPLICATIONS FILED BY THE ASSESSEES. THE FIRST APPLICATION DATED 26.12.1 987 WAS DISMISSED BY THE CIT ON THE GROUND THAT IT WAS FILED MORE THAN 20 YE ARS AGO, THEREFORE, IT COULD NOT BE CONSIDERED AFTER INORDINATE DELAY. TH E SECOND APPLICATION DATED 1 ST MARCH, 2007 WAS DISMISSED ON THE GROUND THAT IT WA S WITHDRAWN BY THE ASSESSEE VIDE ITS LETTER DATED 13.8.2007. THEREFOR E, THE CIT HAS GIVEN HIS FINDING WITH RESPECT TO BOTH THE APPLICATIONS. THI S ORDER OF THE CIT IS CHALLENGED BEFORE THE TRIBUNAL. THEREFORE, TRIBUNA L WAS WITHIN THE JURISDICTION TO ADJUDICATE THE ENTIRE ISSUE. THE A SSESSEE HAS ALSO FILED THE EVIDENCE OF FILING HIS FIRST APPLICATION DATED 26.1 2.1987 BUT THERE IS NO EVIDENCE WITH THE DEPARTMENT ABOUT ITS DISPOSAL. T HEREFORE WE ARE OF THE VIEW THAT FOR THE LAPSES OF THE DEPARTMENT, THE ASS ESSEE SHOULD NOT SUFFER AS HE HAS WITHDRAWN THE SECOND APPLICATION AFTER HAVIN G REALIZED THAT FIRST APPLICATION WAS STILL PENDING AND HAS NOT BEEN ADJU DICATED UPON BY THE CIT. THE TRIBUNAL HAS TAKEN INTO ACCOUNT THE COMPLETE FA CTS WHILE ADJUDICATING THE ISSUE ON THE GROUND OF REGISTRATION U/S 12A OF THE ACT. THEREFORE, WE FIND NO INFIRMITY IN THE ORDER OF THE TRIBUNAL, AS THE TRIB UNAL WAS QUITE CONSCIOUS ABOUT HIS JURISDICTION WHILE DISPOSING OF THE APPEA L FILED AGAINST THE ORDER OF MA 198/V/10 BIBLE BELIEVERS ASSN, RJY PAGE 3 OF 3 CIT. MOREOVER, THE TRIBUNAL HAS TAKEN A CONSCIOUS DECISION OF SETTING ASIDE THE ORDER OF CIT AND GRANT OF REGISTRATION U/S 12A AND THE FINDINGS OF THE TRIBUNAL CANNOT BE REVIEWED UNDER THE GARB OF RECTI FICATION. THEREFORE, WE ARE OF THE VIEW THAT THERE IS NO ERROR APPARENT IN THE ORDER OF TRIBUNAL AND ACCORDINGLY WE DISMISS THE MISCELLANEOUS APPLICATIO N OF THE REVENUE. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE REVENUE IS DISMISSED. PRONOUNCED ACCORDINGLY ON 1.3.2011. SD/ - SD/ - (B R BASKARAN) (SUNIL KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER VG/SPS VISAKHAPATNAM, DATED: 1 ST MARCH, 2011 COPY TO 1 CIT, RAJAHMUNDRY 2 BIBLE BELIEVERS ASSOCIATION, D.NO.12 - 33, GANDHIPURAM - I, RAJAHMUNDRY - 533 103 (E.G. DIST.) 3 CIT(A) , RAJAHMUNDRY 4 THE DR, ITAT, VISAKHAPATNAM. 5 GUARD FILE. BY ORDER SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM