Shri Harikrishna Rathi, Neemuch V. The ITO, Neemuch

MA 28/IND/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4922 (ITAT-INDORE)
• Duration Of Justice: 1 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-08-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2004-2005
• Appeal Filed On: 05-07-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ARUN DEWAN
• Assessee Lawyers: S S DESHPANDE
• Section: 12A; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL , INDORE BENCH, INDORE BEFORE SHRI JOGINDER SINGH, J.M. AND SHRI R.C.SHARM A, A.M. PAN NO. : AAITS4276J M.A.NO. 28/IND/2012 (ARISING OUT OF I.T.A.NO. 610/IND/2010 SHRI ONKAR GAJANAND CHARITY TRUST, RAJENDRA BHAWAN, 8, MANORMAGANJ, INDORE. VS. COMMISSIONER OF INCOME - TAX-I. INDORE. APPLICANT RESPONDENT APP LICANTS BY : SHRI S.S.DESHPANDE, C. A. RESPONDENT BY : SHRI ARUN DEWAN, SR. DR DATE OF HEARING : 2 3 . 03 .20 12 DATE OF PRONOUNCEMENT : 26 . 03 .2011 O R D E R PER R. C. SHARMA, A.M. THIS MISC. APPLICATION IS FILED IN RESPECT OF THE O RDER PASSED BY THE TRIBUNAL DATED 20 TH OCTOBER, 2011, IN I.T.A.NO. 610/IND/2010. 2. THROUGH THIS MISC. APPLICATION, IT WAS POINTED OUT THAT THE MATTER FOR REGISTRATION OF 12A WAS TO BE RESTOR ED BACK TO -: 2: - 2 THE FILE OF CIT-I, WHEREAS IT WAS RESTORED TO THE F ILE OF DIRECTOR (EXEMPTION) FOR RECONSIDERING ASSESSEES CLAIM FOR REGISTRATION U/S 12AA. 3. WE HAVE GONE THROUGH THE MISC. PETITION AS WELL AS ORDER PASSED BY THE TRIBUNAL DATED 20 TH OCTOBER, 2012, WHEREIN THE APPEAL WAS FILED AGAINST ORDER BY THE C IT-I, INDORE. THUS, THE MATTER WAS REQUIRED TO BE RESTORE D BACK TO THE FILE OF CIT-I, INDORE. HOWEVER, THE SAME HAS BE EN RESTORED BACK TO THE DIRECTOR(EXEMPTION), IT AMOUNTS TO MIST AKE U/S 254(2), WHICH WE RECTIFY AND THE MATTER IS RESTORED TO THE FILE OF CIT-I FOR RECONSIDERATION OF ASSESSEES CLAIM OF RE GISTRATION U/S 12AA AS PER PROVISIONS OF LAW. 4. IN THE RESULT, MISC. APPLICATION IS ALLOWED. THIS ORDER HAS BEEN PRONOUNCED IN THE OPEN COURT ON 26 TH MARCH, 2012. SD/- SD/- (JOGINDER SINGH) ( R.C.SHARMA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 26 TH MARCH, 2012. CPU* 2326