Jamiatuz Zahra Society, V. Commissioner of Income Tax, Faizabad

MA 27/LKW/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2559 (ITAT-LUCKNOW)
• Duration Of Justice: 11 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-11-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 18-09-2014
• Assessment Year: 2008-2009
• Appeal Filed On: 21-11-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ALOK MITRA
• Section: 80G; 12AA

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A , LUCKNOW BEFORE SHRI SUNIL KUMAR YADAV , JUDICIAL MEMBER AND SHRI A.K. GARODIA, ACCOUNTANT MEMBER M.A. NO.27 /LKW/20 13 (ARISING OUT OF I.T.A.NO.662/LKW/2011) ASSESSMENT YEAR:2008 - 09 JAMIATUZ ZAHRA SOCIETY, SISWA DAKSHILI, LOHRAULI, SANTKABIRNAGAR. PAN:AABTJ0014A VS. C.I.T., FAIZABAD. (A PPLICANT ) (RESPONDENT) APPLICANT BY NONE RESPONDENT BY SHRI ALOK MITRA, D.R. DATE OF HEARING 18/09/2014 DATE OF PRONOUNCEMENT 1 0 / 1 1 /2014 O R D E R PER A. K. GARODIA, A.M. THIS MISC. APPLICATION IS FILED BY THE ASSESSEE ALLEGING CERTAIN MISTAKES IN THE TRIBUNAL ORDER DATED 06/07/2012 PASSED IN I.T.A. NO.662/LKW/2011. THE CONTENTS OF THE MISC. APPLICATION ARE AS UNDER: 1. THAT THE APPLICANT FILED TWO APPEALS AGAINST THE ORDERS OF THE COMMISSIONER OF INCOME - TAX, FAIZABAD DATED 15 .0 9 . 2011 REFUSING REGISTRATION UNDER SECTION 12AA AND APPROVAL UNDER SECTION 80G OF THE COME - TAX ACT BEFORE LUCKNOW BENCH 'A OF THE INCOME - LAX APPELLATE TRIBUNAL. 2. THAT THE APPLICANT TOOK A SPECIFIC GROUND IN THE MEMO OF APPEAL THAT THE ORDERS OF THE LEARNED COMMISSIONER ARE HIT BY THE PROVISIONS OF SECTION 12AA(2 OF THE ACT AND AS SUCH TIME BARRED. IT WAS SUBMITTED THAT IN SUCH A SITUATION REGISTRATION AND APPROVAL MIGHT HAVE BEEN GRANTED TO THE APPLICANT - SOCIETY. THAT THE HON'BLE BENCH, AFTER DISCUSSING THE ABOVE ISSUE IN GREAT DETAIL IN PARAS 12 TO 12.4 OF ITS ORDER DATED 6 - 7 - 2012 FOUND THAT THE LEARNED CIT. FAIZABAD IN THE REMIT PROCEEDINGS IS FOUND TO HAVE PASSED THE ORDER UNDER SECTION 12AA OF THE ACT WITHIN THE REASONABLE PERIOD AND REJECTED THE GROUND TAKEN BY THE APPLICANT. THE FIRST ROUND OF [ 2 ] APPEAL WAS RESTORED BY THE TRIBUNAL TO THE COMMISSIONER VIDE ITS ORDER DATED 28 - 11 - 2008 AND THE LEARNED COMMISSIONER GA VE EFFECT TO THIS ORDER ON 15 - 9 - 2011 I.E., AFTER MORE THAN TWO YEARS. 4. THAT THE HON'BLE 'A' BENCH OF THE INCOME - TAX APPELLATE TRIBUNAL, LUCKNOW IN ITA NOS. 9 & 10/LKO/2012 DATED 7 - 8 - 2013 IN THE CASE OF INDRA GRAMIN SWAYAMSEVI ASPATAL SAMITI TRUST, MUNGR A, BADSHAHPUR, JAUNPUR V. CIT, FAIZABAD, FOLLOWING THE DECISIONS IN THE CASE OF BHAGWAD SHRI DEVRAHA BABA MEMORIAL SHRI HARI PARMARTH DHAM TRUST V. CIT (2008) 111 UTD 175(DELHI)(SB) AND JUDGMENT OF THE HON'BLE ALLAHABAD HIGH COURT IN THE CASE OF SOCIETY FO R THE PROMOTION OF EDUCATION ADVENTURE SPORTS & CONSERVATION OF ENVIRONMENT V. CIT & OTHERS (2008) 216 CTR 167, IN WHICH IT HAS BEEN HELD THAT WHERE THE LEARNED COMMISSIONER OF INCOME - TAX DOES NOT DECIDE THE MATTER ON WAY OR THE OTHER WITHIN SIX MONTHS AFT ER THE MATTER IS RESTORED TO HIM, REGISTRATION SHOULD BE DEEMED TO HAVE BEEN ALLOWED, DIRECTED THE COMMISSIONER TO GRANT REGISTRATION UNDER SECTION 12AA AND APPROVAL UNDER SECTION 80G OF THE ACT, BUT THOUGH THE DELAY IN THE APPLICANT'S CASE IN PASSING THE ORDER AFTER REMAND WAS MORE THAN TWO YEARS, THE HONOURABLE BENCH HELD THAT THE ORDER WAS PASSED WITHIN REASONABLE TIME BY THE COMMISSIONER AND DISMISSED THE GROUND TAKEN BY THE APPELLANT. ERGO THE APPELLANT HUMBLY PRAYS THAT ON THE ABOVE FACTS AND CIRCUM STANCES AND ALSO THE AUTHORITATIVE PRONOUNCEMENT OF THE JURISDICTIONAL HIGH COURT AND THE SPECIAL BENCH OF THE TRIBUNAL, THE HON'BLE BENCH BE PLEASED TO ALLOW DEEMED REGISTRATION AND APPROVAL UNDER SECTIONS 12AA AND 80G OF THE ACT. 2. ON THE DATE OF HEARI NG , NONE APPEARED ON BEHALF OF THE ASSESSEE AND THERE IS NO REQUEST FOR ADJOURNMENT ALTHOUGH ON AN EARLIER DATE I.E. ON 25/07/2014, THE HEARING WAS ADJOURNED ON THE REQUEST OF LEARNED A.R. OF THE ASSESSEE AND TH IS DATE OF HEARING I.E. 18/09/2014 WAS PRONOUNCED IN THE OPEN COURT AND HENCE, WE PROCEED TO DECIDE THE MISC. APPLICATION EX - PARTE QUA THE ASSESSEE. 3. LEARNED D.R. OF THE REVENUE SUBMITTED THAT THERE IS NO MISTAKE IN THE ORDER OF THE TRIBUNAL. [ 3 ] 4. WE HAVE CO NSIDERED THE SUBMISSIONS OF LEARNED D.R. OF THE REVENUE AND THE CONTENTS OF THE MISC. APPLICATION. WE FIND THAT THE CLAIM OF THE ASSESSEE IS THAT IN THE CASE OF SOCIETY FOR THE PROMOTION OF EDUCATION ADVENTURE SPORTS & CONSERVATION OF ENVIRONMENT V. CIT & OTHERS (SUPRA), IT WAS HELD BY HON'BLE APEX COURT THAT WHERE THE LEARNED COMMISSIONER OF INCOME - TAX DOES NOT DECIDE THE MATTER IN ON E WAY OR THE OTHER WITHIN SIX MONTHS FROM THE DATE OF APPLICATION U/S 12AA OF THE ACT, IT SHOULD BE DEEMED TO HAVE BEEN ALL OWED . THIS ISSUE HAS BEEN DECIDED BY THE TRIBUNAL IN THE IMPUGNED ORDER ON THE BASIS THAT IN THE ORIGINAL PROCEEDINGS, THE ISSUE WAS DECIDED BY LEARNED CIT WITHIN THE PRESCRIBED TIME AND IN THE REMANDED PROCEEDINGS , THE LEARNED CIT IS SUPPOSE D TO DECIDE T HE ISSUE WITHIN A REASONABLE TIME AND FOR SUCH DECISION IN REMAND PROCEEDINGS, THE F ETTER IMPOSED ON THE POWER OF CIT AS PER THE PROVISIONS OF SECTION 12AA CANNOT BE IMPOSED. IN THE MISC. APPLICATION, THE RELIANCE OF THE ASSESSEE IS ON THIS JUDGMENT OF HO N'BLE ALLAHABAD HIGH COURT BUT THIS JUDGMENT IS NOT IN COURSE OF REMAND PROCEEDINGS AND IT IS IN COURSE OF ORIGINAL PROCEEDINGS. HENCE, IN OUR CONSIDERED OPINION, IT CANNOT BE SAID THAT THERE IS AN APPARENT MISTAKE IN THIS TRIBUNAL ORDER WHILE HOLDING THA T IN THE REMANDED PROCEEDINGS, THE CIT(A) WAS SUPPOSE D TO PASS ORDER WITHIN A REASONABLE PERIOD AND HE IS NOT BOUND U/S 12AA(2) IN REMAND PROCEEDINGS. IN OUR CONSIDERED OPINION, THIS IS NOT APPARENT MISTAKE RECTIFIABLE U/S 254(2) OF THE ACT. 5. IN THE RESULT, THE MISC. APPLICATION OF THE ASSESSEE STANDS DISMISSED. (ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE) SD/. SD/. (SUNIL KUMAR YADAV) ( A. K. GARODIA ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 1 0 /1 1 /2014. *C.L.SINGH COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. CONCERNED CIT 4. THE CIT(A) 5. DR, ITAT, LUCKNOW ASSTT. REGISTRAR