The Commissioner of Income tax, Jammu V. M/s. D.N. Memorial Trust, UDHAMPUR

MA 33/ASR/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 1050 (ITAT-AMRITSAR)
• Duration Of Justice: 9 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-11-2013
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 22-11-2013
• Assessment Year: misc
• Appeal Filed On: 28-01-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMRIK CHAND DR SH P N ARORA
• Section: 12AA

Judgement Text

MA NO.33 & 34(ASR)/2013 1 IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR. BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SH. B.P.JAIN, ACCOUNTANT MEMBER M.A.N0.33(ASR)/2013 (ARISING OUT OF I.T.A. NO.617 (ASR)/2011) PAN :AABTD5519N THE COMMISSIONER OF INCOME TAX, VS. M/S. D.N. MEMO RIAL TRUST ( J & K ), JAMMU. DINA NAGAR, UDHAMPUR, ( J & K ). (APPELLANT) (RESPONDENT) M.ANO.34(ASR)/2013 (ARISING OUT OF I.T.A. NO.618(ASR)/2011) PAN :AABYP9015B THE COMMISSIONER OF INCOME TAX VS. M/S. PRASHANT E DUCATIONAL TRUST ( J & K ), JAMMU. NAGROTA, TEHSIL UDHAMPUR, (J & K ). (APPELLANT) (RESPONDENT) APPELLANTS BY: SH.AMRIK CHAND, DR RESPONDENT BY:SH. P.N.ARORA, ADVOCATE DATE OF HEARING: 22/11/2013 DATE OF PRONOUNCEMENT:27/11/2013 ORDER PER BENCH ; THESE TWO MISC.. APPLICATIONS FILED BY THE REVENUE ARISE FROM THE ORDER OF THE ITAT DATED 11.07.2012PASSED IN ITA NOS . 617(ASR)/2013 & 618(ASR)/2013. THE APPLICATIONS IN BOTH THE CASES ARE IDENTICALLY WORDED, MA NO.33 & 34(ASR)/2013 2 WHICH FOR THE SAKE OF CLARITY IN MA NO.33(ASR)/2013 ARE REPRODUCED HEREINBELOW: IN THIS REGARD, IT IS SUBMITTED THAT THE PRESENT MISCELLANEOUS APPLICATION IS FILED AGAINST THE ORDER OF ITAT, AM RITSAR BENCH, IN THE CASE OF M/S. D.N. MEMORIAL TRUST, DINA NAGAR, UDHA MPUR IN ITA NO.617(ASR)/20111 DATED 11,07.2012. IN THIS CASE ORDER U/S 12AA(B)(II) OF THE INCOME T AX ACT, 1961 WAS PASSED ON 16.08.2011 IN WHICH THE REGISTRATION APP LIED BY THE ASSESSEE TRUST WAS REFUSED BY HOLDING THAT THE ASSESSEE INS TITUTION DID NOT SATISFY THE REGISTERING AUTHORITY, THE THEN C.I.T. J & K WITH THE GENUINENESS OF ITS ACTIVITIES AND IT WAS HELD THAT THE ASSESSEE TRUST HAD GENERATED SURPLUS (PROFIT) OUT OF THEIR TOTAL RECE IPTS. PROVISIONS OF SECTION 12AA(1)(B)(II) WERE APPLIED IN THIS CASE A ND THE REGISTRATION APPLIED WAS REFUSED. THE HONBLE ITAT HAS ALLOWED THE APPEAL OF THE ASSESSEE WITH THE DIRECTIONS WHICH IS AS UNDER: THE LD. CIT IS DIRECTED TO GRANT REGISTRATION TO THE ASSESSEE AS APPLIED BY THE ASSESSEE. A MISC. APPLICATION IS HEREBY FILED IN THIS CASE F OR FRESH ADJUDICATION FOR THE FOLLOWING REASONS: THE PERUSAL OF ORDER PASSED BY THE HONBLE BENCH R EVEALS THAT A MISTAKE HAS OCCURRED WHILE ADJUDICATING THE APPEAL OF THE ASSESSEE. IT IS DETAILED AS UNDER: THE HONBLE BENCH HAS DIRECTED THE STATUTORY AUTHO RITY, COMMISSIONER OF INCOME TAX TO ALLOW THE REGISTRATI ON U/S 12AA OF THE I.T. ACT,1961 TO THE APPELLANT AS APPLIED WITH OUT COMPLETING THE PROCEDURE LAID DOWN IN THE ACT AND RECORDING SATI SFACTION AS PER SECTION 12AA OF THE ACT. THE HONBLE BENCH SHOULD HAVE SET ASIDE THE MATTER TO THE FILE OF CIT TO DECIDE THE ISSUE DENOVO AFTER SATISFYING ABOUT THE OBJECTS AND GENUINENESS OF THE ACTIVITIE S AND TO PASS THE ORDER ACCORDINGLY AS PER LAW TO REGISTER OR REFUS ING TO REGISTER THE SAID TRUST/INSTITUTION BY AFFORDING ADEQUATE OPPORTUNIT Y OF BEING HEARD TO THE ASSESSEE, AS DIRECTED BY THE HONBLE BENCH IN THE OTHER CASES OF MA NO.33 & 34(ASR)/2013 3 TRUSTS/INSTITUTIONS IN WHICH THE MATTER HAS BEEN S ET ASIDE TO THE FILE OF COMMISSIONER OF INCOME TAX. THE FOLLOWING DOCUMENTS ARE ALSO ENCLOSED HEREWITH : 1. ATTESTED COPIES OF ORDER U/S 12AA(1)(B)(II) OF THE I.T. ACT, 1961 DATED 16.08.2011. 2. ATTESTED COPIES OF ORDER OF HONBLE ITAT BENCH AMRI TSAR IN ITA NO.617 (ASR)/2011 DATED 11.07.2012. 3. 2. THE LD. DR, MR AMRIK CHAND, READ THE MISC. APPLI CATIONS AND PRAYED TO MAKE THE FRESH ADJUDICATION AND SET ASIDE THE MATTER TO THE FILE OF THE LD. CIT TO DECIDE THE ISSUE DENOVO. 3. THE LD. COUNSEL FOR THE ASSESSEES, MR. P.N.ARORA , ADVOCATE, ON THE OTHER HAND, ARGUED THAT INCOME TAX DEPARTMENT HAS F ILED THE MISC. APPLICATIONS TO GET THE ORDER OF THE TRIBUNAL DATED 11.07.2012 REVIEWED AND NO MISTAKE HAS BEEN POINTED OUT IN THE ORDER OF THE TRIBUNAL DATED 11.07.2012 IN THEIR MISC. APPLICATIONS. ACCORDINGLY , THE LD. COUNSEL FOR THE ASSESSEES PRAYED TO DISMISS THE MISC. APPLICATIONS FILED BY THE REVENUE. 4. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE FACTS OF THE CASE. AT THE OUTSET, THE DEPARTMENT HAS FILED THE MISC. A PPLICATIONS, AS MENTIONED IN THE SAID APPLICATIONS IS REPRODUCED HEREINABOVE , FOR FRESH ADJUDICATION OF THE ISSUE AND TO SET ASIDE THE MATTER TO THE FILE OF THE LD. CIT TO DECIDE THE MA NO.33 & 34(ASR)/2013 4 ISSUE DENOVO. NO MISTAKE HAS BEEN POINTED OUT ANYWH ERE IN THE SAID APPLICATIONS. ACCORDINGLY, IN THE FACTS AND CIRCUMS TANCES OF THE PRESENT CASES, THE MISC. APPLICATIONS FILED IN BOTH THE CAS ES ARE REJECTED. 5. IN THE RESULT, THE M.A.NOS. 33 & 34(ASR)/2013 FI LED BY THE ASSESSEES ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 27TH NOVEMBER., 2013. SD/- SD/- (H.S. SIDHU) (B.P. JAIN) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 27TH NOVEMBER, 2013 /SKR/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEES:I) M/S. D.N.MEMORIALA TRUST, UDHAMUR (II) M/S. PRASHANT EDUCATIONAL TRUST, NAGROTA, UDHAMPUR. 2. THE C.I.T. JAMMU 3. THE LD. CIT IS DIRECTED TO GRANT REGISTRATION TO TH E ASSESSEE AS APPLIED BY THE ASSESSEE. THE SR DR, ITAT, AMRITSAR . TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.