Assistant Commisioner of Income-tax, V. Swamy Vivekanand Pratishthan,

MA 30/PUN/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3720 (ITAT-PUNE)
• Duration Of Justice: 6 year(s) 1 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-10-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 31-08-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DHEERAJ KUMAR JAIN
• Assessee Lawyers: V S RAWAT
• Section: 80G

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, PUN E , , !'!! # , $ % BEFORE SHRI R.K. PANDA, AM AND SHRI VIKAS AWASTHY, JM '!'! !& / MA NO. 30/PN/2015 (ARISING OUT OF ITA NO. 549/PN/2008) ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 6, PUNE ....... / APPELLANT '& / V/S. SWAMY VIVEKANAND PRATISTHAN, URULI KANCHAN, PUNE 412202 PAN : AABTS4501P / RESPONDENT ASSESSEE BY : SHRI V.S. RAWAT REVENUE BY : SHRI DHEERAJ KUMAR JAIN / DATE OF HEARING : 09-10-2015 / DATE OF PRONOUNCEMENT : 09-10-2015 ( / ORDER PER VIKAS AWASTHY, JM : THE MISCELLANEOUS APPLICATION HAS BEEN FILED BY THE REVENUE FOR RECTIFICATION OF THE ORDER DATED 31-08-2009 IN ITA NO. 549/PN/2008. 2. THE ASSESSEE HAD FILED APPEAL AGAINST THE ORDER OF CO MMISSIONER OF INCOME TAX-III, PUNE REJECTING THE APPLICATION FOR RENE WAL OF APPROVAL U/S. 80G OF THE INCOME TAX ACT, 1961. THE TRIBUNAL VIDE ORDER DATED 31-08-2009 HAD REMITTED THE FILE BACK TO THE COMMISSIONER OF INCOME TAX, THUS ALLOWING THE APPEAL OF ASSESSEE FOR STATISTICAL PURPOSE ONLY. 2 MA NO. 30/PN/2015 3. SHRI DHEERAJ KUMAR JAIN REPRESENTING THE DEPARTMENT SUBMITTED, THAT THE TRIBUNAL HAS FAILED TO ADJUDICATE THE M AJOR ISSUE OF VIOLATION OF PROVISIONS OF SECTION 11(5) OF THE ACT BY THE ASS ESSEE, WHILE DECIDING THE APPEAL OF THE ASSESSEE. A PERUSAL OF THE O RDER OF COMMISSIONER OF INCOME TAX REJECTING THE APPLICATION OF ASS ESSEE FOR RENEWAL OF APPROVAL U/S. 80G SHOWS, THAT THE MAIN REASO N FOR REJECTING THE APPLICATION OF THE ASSESSEE WAS VIOLATION OF PROVISIONS OF SECTION 11(5) OF THE ACT. 4. SHRI V.S. RAWAT APPEARING ON BEHALF OF THE ASSESSEE SUB MITTED THAT AGAINST THE ORDER OF TRIBUNAL DATED 31-08-2009, TH E DEPARTMENT HAD FILED AN APPEAL BEFORE THE HON'BLE JURISDICTIONAL HIGH CO URT. THE HON'BLE JURISDICTIONAL HIGH COURT VIDE ORDER DATED 06-02-2 013 HAS DISMISSED THE APPEAL OF THE DEPARTMENT. 5. BOTH SIDES HEARD. THE DEPARTMENT HAS FILED MISCELLANEOU S APPLICATION FOR RECTIFICATION OF THE TRIBUNAL ORDER DATED 31-0 8-2009 IN ITA NO. 549/PN/2008. THE LD. AR OF THE ASSESSEE HAS BRO UGHT TO OUR NOTICE THAT THE DEPARTMENT HAD FILED APPEAL AGAINST THE A FORESAID ORDER OF THE TRIBUNAL BEFORE THE HON'BLE BOMBAY HIGH COURT IN IN COME TAX APPEAL NO. 863 OF 2011 TITLED THE COMMISSIONER OF INCOME T AX-III, PUNE VS. SWAMI VIVEKANAND PRATHISTHAN, PUNE. THE HON'BLE HIGH COURT VIDE ORDER DATED 06-02-2013 HAS DISMISSED THE AP PEAL OF THE DEPARTMENT. ONCE, THE ORDER OF TRIBUNAL IS SUBJECT MATT ER OF APPEAL BEFORE THE HON'BLE JURISDICTIONAL HIGH COURT AND THE HON'B LE HIGH COURT HAS UPHELD THE FINDINGS OF THE TRIBUNAL, THE ORDER OF THE TRIBUNAL MERGES WITH THE ORDER OF APPELLATE COURT. 3 MA NO. 30/PN/2015 6. IN VIEW OF THE FACT, THAT THE REVENUE HAS ASSAILED THE ORDER OF TRIBUNAL BEFORE THE HON'BLE HIGH COURT AND THE HON'BLE HIG H COURT HAS UPHELD THE SAME. WE FIND NO REASON TO TINKER WITH THE OR DER OF TRIBUNAL. MOREOVER, FROM PERUSAL OF THE ORDER WE DO NOT FIND ANY APPARENT ERROR IN THE ORDER OF TRIBUNAL WHICH REQUIRES RECTIFICATIO N. 7. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE REVEN UE IS DISMISSED BEING DEVOID OF MERIT. ORDER PRONOUNCED ON FRIDAY, THE 09 TH DAY OF OCTOBER, 2015. SD/- SD/- ( . . / R.K. PANDA) ( ! ' / VIKAS AWASTHY) #' / ACCOUNTANT MEMBER $ % #' / JUDICIAL MEMBER / PUNE; &# / DATED : 09 TH OCTOBER, 2015 RK ()*$+,'-'.+ / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. ' () / THE CIT-III, PUNE 4. !*+ %%,- , ,- , . /01 , / DR, ITAT, A BENCH, PUNE. 5. + 2 34 / GUARD FILE. // ! % // TRUE COPY// #5 / BY ORDER, %6 ,1 / PRIVATE SECRETARY, ,- , / ITAT, PUNE