Jeevan Jyoti Sewa Sansthan, SiddharthNagar V. CIT, Faizabad

MA 21/LKW/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8840 (ITAT-LUCKNOW)
• Duration Of Justice: 1 year(s) 1 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-07-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 06-07-2012
• Assessment Year: 2009-2010
• Appeal Filed On: 12-05-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: V V SINGH
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH, LUCKNOW BEFORE SHRI S UNIL KUMAR YADAV , JUDICIAL MEMBER AND SHRI B. R. JAIN , ACCOUNTANT MEMBER M. A NO. 21/LKW/2011 [ARISING OUT OF ITA NO. 810/LUC/2008] ASSESSMENT YEAR: 2009 - 10 JEEVAN JYOTI SEWA S ANSTHAN TRUST THARAULI, TETRI BAZAR SIDHARTH NAGAR V. CIT FAIZABAD PAN: AABTJ0529Q (APP LIC ANT) (RESPONDENT) APP LIC ANT BY: NONE RESPONDENT BY: SHRI. V. V. SINGH, D.R. DATE OF HEARING: 06.07.2012 DATE OF PRONOUNCEMENT: 10.07.2012 O R D E R PER S UNIL KU MAR YADAV : THIS MISCELLANEOUS APPLICATION IS PREFERRED ON BEHALF OF THE ASSESSEE AGAINST THE ORDER OF THE TRIBUNAL DATED 28.12.2008 IN ITA NO. 819/LUC/2008. 2 . THIS MISCELLANEOUS APPLICATION CAME UP FOR HEARING ON 6.7.2012, BUT NONE APPEARED ON BEHALF OF TH E ASSESSEE. FROM A CAREFUL PERUSAL OF RECORD , WE FIND THAT ON THE LAST DATE OF HEARING I.E. 25.5.2012 THE HEARING WAS ADJOURNED TO 6.7.2012 AT THE REQUEST OF THE LD. COUNSEL FOR THE ASSESSEE. DESPITE HAVING KNOWLEDGE OF THE DATE OF HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE. THEREFORE, WE HAD NO OPTION LEFT BUT TO HEAR THE MISCELLANEOUS APPLICATION EX - PARTE. ACCORDINGLY THE REVENUE WAS HEARD. : - 2 - : 3 . ON A CAREFUL PERUSAL OF THE MISCELLANEOUS APPLICATION, WE FIND THAT THE MISCELLANEOUS APPLICATION IS FILED WITHOUT POINTING OUT ANY MISTAKE IN THE ORDER OF THE TRIBUNAL DATED 28.12.2008. THROUGH THIS MISCELLANEOUS APPLICATION , THE ASSESSEE WANTED THAT THE TRIBUNAL SHOULD DIRECT THE LD. COMMISSIONER OF INCOME - TAX TO GRANT REGISTRATION TO THE ASSESSEE - TRUST. T HE TRIBUNAL VIDE ITS ORDER DATED 28.12.2008 HAS RESTORED THE MATTER TO THE LD. COMMISSIONER OF INCOME - TAX FOR FRESH ADJUDICATION OF THE APPLICATION FILED BY THE ASSESSEE - TRUST FOR GRANT OF REGISTRATION UNDER SECTION 12AA OF THE AC T AND NOW IT IS FOR THE LD . COMMISSIONER OF INCOME - TAX TO ADJUDICAT E THE APPLICATION OF THE ASSESSEE FOR GRANT OF REGISTRATION UNDER SECTION 12AA OF THE ACT. IF THE LD. COMMISSIONER OF INCOME - TAX HAS NOT YET DISPOSED OF THAT APPLICATION, THE ASSESSEE SHOULD APPROACH THE LD. COMMIS SIONER OF INCOME - TAX TO PASS A NECESSARY ORDER IN COMPLIANCE WITH THE DIRECTION OF THE TRIBUNAL VIDE ITS ORDER DATED 28.12.2008, BUT THE SCOPE UNDER SECTION 254(2) OF THE ACT IS VERY LIMITED AND UNDER THIS SECTION ONLY MISTAKE APPARENT FROM THE ORDER OF TH E TRIBUNAL CAN BE RECTIFIED. SINCE NO MISTAKE APPARENT FROM THE IMPUGNED ORDER OF THE TRIBUNAL IS POINTED OUT, WE FIND NO MERIT IN THIS MISCELLANEOUS APPLICATION AND WE ACCORDINGLY DISMISS THE SAME. 4 . IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESS EE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 10.7.2012. S D/ - S D/ - [B. R. JAIN ] [ S UNIL KUMAR Y ADAV ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 10.7.2012 JJ: 0607 : - 3 - : COPY FORWARDED TO: 1 . APP LIC ANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR ASSISTANT REGISTRAR