Baba Kartar Singh Dukki Educational Trust, Ludhiana V. CIT I, Ludhiana

MA 30/CHANDI/2013

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2768 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 9 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-02-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 20-02-2015
• Assessment Year: misc
• Appeal Filed On: 22-04-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S K MITTAL
• Keywords: Condonation of delay
• Section: 12A; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH B CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI T.R.SOOD, ACCOUNTANT MEMBER MA NO.30/CHD/2013 IN ITA NO. 1360/CHD/2012 BABA KARTAR SINGH DUKKI VS THE CIT-I, EDUCATIONAL TRUST, LUDHIANA. VPO : LATALA, LUDHIANA. PAN: AAATB7340L (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI TEJ MOHAN SINGH RESPONDENT BY : SHRI S.K. MITTAL DATE OF HEARING : 20.02.2015 DATE OF PRONOUNCEMENT : 20.02.2015 O R D E R PER BHAVNESH SAINI,JM THE ASSESSEE HAS FILED THE ABOVE MISCELLANEOUS APPL ICATION CHALLENGING THE ORDER OF THE TRIBUNAL DATED 06.03.2 013 IN ITA NO. 1360/CHD/2012. 2. BRIEFLY THE FACTS OF THE CASE ARE THAT ASSESSEE MOVED FOR GRANT OF REGISTRATION BEFORE LD. COMMISSIONER OF INCOME T AX LUDHIANA WHICH WAS REJECTED. THE TRIBUNAL IN ITA 40/CHD/201 2 VIDE ORDER DATED 27.06.2011 HAD DIRECTED THE LD. COMMISSIONER OF INCOME TAX TO GRANT REGISTRATION UNDER SECTION 12AA OF THE ACT . THE CIT IN THE SECOND ROUND OF PROCEEDINGS ALLOWED THE REGISTRATIO N TO THE ASSESSEE UNDER SECTION 12A W.E.F. ASSESSMENT YEAR 2 004-05. THE ASSESSEE PREFERRED APPEAL BEFORE THE TRIBUNAL FOR N ON CONDONATION OF DELAY IN FILING THE PETITION UNDER SECTION 12A O F THE ACT. THE ASSESSEE SUBMITTED BEFORE THE TRIBUNAL THAT THE REG ISTRATION UNDER 2 SECTION 12A SHOULD HAVE BEEN ALLOWED FROM THE DATE OF THE INCEPTION AND NOT FROM THE YEAR 2004-05. THE TRIBU NAL, HOWEVER, DISMISSED THE APPEAL OF THE ASSESSEE VIDE ORDER DAT ED 06.03.2013. 3. THE ASSESSEE PREFERRED MISCELLANEOUS APPLICATIO N STATING MISTAKE APPARENT ON THE RECORD OF THE TRIBUNAL. 4. THE LD. COUNSEL FOR THE ASSESSEE, AT THE OUTSET SUBMITTED THAT ASSESSEE FILED APPEAL BEFORE HON'BLE PUNJAB & HARYA NA HIGH COURT IN ITA 103/2014 CHALLENGING THE ORDER OF THE TRIBUN AL IN ITA 1360/CHD/2012 DATED 06.03.2013. THE HON'BLE HIGH C OURT VIDE ORDER DATED 28.07.2014 DISMISSED THE APPEAL OF THE ASSESSEE. COPY OF THE JUDGEMENT OF HON'BLE HIGH COURT IS PLACED ON RECORD. 5. SINCE THE HON'BLE HIGH COURT HAS CONFIRMED THE O RDER OF THE TRIBUNAL BY DISMISSING THE APPEAL OF THE ASSESSEE, THEREFORE, THERE IS NO MISTAKE APPARENT FROM RECORD AND NO FURTHER I NTERFERENCE IS CALLED FOR IN THE MATTER. THE LD. COUNSEL FOR THE ASSESSEE HAS ALSO NOT POINTED OUT ANY MISTAKE APPARENT FROM THE RECOR D OF THE TRIBUNAL. 6. THE MISCELLANEOUS APPLICATION FILED BY THE ASSES SEE IS, THEREFORE, DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 20 TH FEBRUARY,2015. SD/- SD/- (T.R.SOOD) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 20 TH FEBRUARY,2015. POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT, DR ASSISTANT REGISTRAR, ITAT CHANDIGARH