The ITO(Exemptions) Ward-1, , Rajkot V. Kutch Mandap & Electrical Hires Association , Bhuj-Kutch

MA 24/RJT/2023

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 3318 (ITAT-RAJKOT)
• Duration Of Justice: 9 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-03-2024
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 14-03-2024
• Assessment Year: 2017-2018
• Appeal Filed On: 07-06-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASHISH KUMAR PANDEY
• Keywords: Competent authority
• Section: 12A; 254(2)

Judgement Text

आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरणआयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, राजकोट राजकोटराजकोट राजकोट यायपीठ, यायपीठ, यायपीठ, यायपीठ, राजकोट राजकोटराजकोट राजकोट IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted Through Virtual Court) ] ] BEFORE SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER Misc. Application NO.24/RJT/2023 IN ITA No.200/RJT/2018 Assessment Year : 2017-18 ITO (Exemption) Ward-1 Rajkot. Kutch Mandap & Electric Hirers Association Bhuj-Kutch. PAN : AADTK 1025 A (Applicant) (Responent) Assessee by : Shri Vimal Desai, ld.AR Revenue by : Shri Ashish Kumar Pandey, ld.Sr.DR सुनवाई क तारीख/D a t e o f He a r in g : 15/03/2024 घोषणा क तारीख /D a t e o f P r o no u nc e me nt: 21/03/2024 आदेश आदेशआदेश आदेश/O R D E R PER ANNAPURNA GUPTA, ACCOUNTANT MEMBER By way of the above Misc. Application, the Department seeks rectification under section 254(2) of the Income Tax Act, 1961, of the order of the Tribunal passed in the above ITA No.200/RJT/2018 dated 28.2.2023. In the MA, the Department tried to impress certain infirmities in the impugned order of the Tribunal for invocation of section 254(2) of the Act. 2. However, at the time of hearing of the MA, the Office of the Joint Commissioner of Income Tax (Sr.DR), Rajkot had written a letter dated 8.3.2024 requesting for permission to withdraw the MA. The same is MA No.24/RJT/2023 2 filed before the Tribunal and taken on record. The contents of the letter reads as under: “2. In this case, the assessee had applied for approval u/s 80G(5) which was rejected by Id. CIT(E). Consequently, the appeal before Hon'ble Tribunal was preferred and the matter was set aside to Ld. CIT(E) for re-adjudication. However, since the Section 80G(5) has been amended w.e.f 01.04.2021 and that being machinery/procedural provision, there were certain procedural difficulties in carrying out the Tribunal's directions for which this MA was preferred. 3. However, on further discussion with Ld. CIT(E), it has been gathered that there might not be any such procedural difficulty to carry out Hon'ble Tribunal's directions and consequently it is requested to allow withdrawal of the said MA-24/RJT/2023. 3. Thereafter on 12.3.2024, the Ld.Sr.DR filed a subsequent letter dated 12.3.2024 stating that since administrative approval for withdrawing the MA of the Department is yet to be received from the Competent Authority, he wanted to withdraw the earlier letter dated 8.3.2024 and make the MA alive. Following the receipt of the letter dated 12.3.2024, Tribunal vide ordersheet entry dated 14.3.2024 granted the prayer of the ld.DR as per the above letter dated 12.3.2024. Consequently, the MA was further listed for hearing on 15.3.2024. On 15.3.2024, the Ld.Sr DR appeared and stated that he had nothing more to say except rely on the application filed before us. 4. Perusal of the same reveals that the Department seeks the Ld.CIT(E) ‘s order, denying grant of registration to the assessee u/s 12A of the Act to be upheld. The reason being that while the application filed by the assessee for grant of approval u/s 12A of the Act was under the old regime, which has since undergone change, the ITAT had restored the matter back for reconsideration. The plea of the Department in this application is that since there is no mechanism MA No.24/RJT/2023 3 for processing applications filed under the old regime, the order of the Ld.CIT(E), denying grant of registration , be upheld. 5. We do not find any merit in the present application. There is clearly no mistake pointed out in the order of the ITAT restoring the matter back to the Ld.CIT(E) for reconsideration. Further except for reproducing the provisions relating to the new regime of grant of approval u/s 12A of the Act, nothing has been pointed out to us as to how the approvals sought under the old regime cannot now be processed under the new regime. Be that so, merely because the order of the ITAT according to the department cannot be executed, it does not ipso facto call for reversal of the order in favour of the Revenue, with no other change in facts and circumstances as per which it was considered fit to send back assesses application seeking approval u/s 12A of the Act for reconsideration by the Ld.CIT(E). 6. In view of the above we do not find any merit in the MA of the Revenue and the same is therefore dismissed. Order pronounced in the Court on 21 st March, 2024 at Ahmedabad. Sd/- Sd/- (MS. MADHUMITA ROY ) JUDICIAL MEMBER (ANNAPURNA GUPTA) ACCOUNTANT MEMBER Ahmedabad, dated 21/03/2024 vk*