BANK OF INDIA RETIRED EMPLOYESS MEDICAL ASSISTANCE SCHEME, MUMBAI V. COMMISSIONER OF INCOME TAX (EXEMPTION), MUMBAI

MA 372/MUM/2017

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 3243 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 6 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-02-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 31-07-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAJEEV GUBGOTRA
• Section: 12A

Judgement Text

B IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER MA NO. 372/MUM/2017 ARISING OUT OF ITA NO. 3249/MUM/2016 ASSESSMENT YEAR 2011 - 12 BANK OF INDIA RETIRED EMPLOYEES MEDICAL ASSISTANT TRUST C - 5, G BLOCK STAR HOUSE BANDRA KURLA COMPLEX, BANDRA(E) MUMBAI - 400 0 51 PAN AABTB3373J V. THE INCOME - TAX OFFICER(E) - 1(1) MUMBAI APPLICANT RESPONDENT APPELLANT BY SHRI VIJAY MEHTA RESPONDENT BY SHRI RAJEEV GUBGOTRA (DR) DATE OF HEARING : 15 - 02 - 2019 DATE OF PRONOUNCEMENT : 27 - 02 - 2019 ORDER PER RAMIT KOCHAR, ACCOUNTANT MEMBER THE ASSESSEE HAS FILED THIS MISCEL LANEOUS APPLICATION IN MA NO. 372/MUM/2017 ARISING OUT OF APPEAL IN ITA NO. 3249/MUM/2016 SEEKING RECTIFICATION OF AN MISTAKE APPARENT FROM RECORDS IN AN ORDER DATED 30.01.2017 PASSED BY INCOME - TAX APP ELLATE TRIBUNAL ,B BENCH, MUMBAI FOR ASSESSMENT YEAR 2011 - 12 . 2. WHEN THE APPEAL WAS CALLED FOR HEARING TODAY, AT THE OUTSET LEARNED COUNSEL FOR THE ASSESSEE MR. VIJAY MEHTA MADE STATEMENT BEFORE THE BENCH THAT THE ASSESSEE WANTS TO WITHDRAW THIS MISCE LLANEOUS APPLICATION AS THE SAME HAS BECOME INFRUCTOUSE BECAUSE FOR THE IMPUGNED ASSESSMENT YEAR MA NO. 372/MUM/2017 ARISING OUT OF ITA NO. 3249/MUM/2016 2 2011 - 12, THE ITAT , B BENCH, MUMBAI IN ITA NO. 6844/MUM/2013 HAS NOW PASSED AN ORDER DATED 03.10.2018 WHEREIN THE ASSESSEE IS ALLOWED REGISTRATION U/S 12A VIDE DIRECTIONS ISSUED TO THE DIRECTOR OF INCOME - TAX(EXEMPTIONS) , BY ISSUING DIRECTIONS AS UNDER VIDE PARA 14 OF THE ORDER DATED 03.10.2018: 14. THUS, IN CONCLUSION, WE HEREBY SET - ASIDE THE ORDER OF THE DIRECTORS AND HOLD THAT THE ASSESSEE IS ELIGIBLE FOR REGISTRATION U/S 12A OF THE ACT. ACCORDINGLY, IT IS DIRECTED THAT REGISTRATION U/S 12A OF THE ACT BE GRANTED TO BE ASSESSEE. 15. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED. THE LEARNED COUNSEL FOR THE ASSESSEE FILED THE ORDER OF TRIBUNAL , DAT ED 03.10.2018 WHICH IS PLACED IN FILE. THE LEARNED DR DID NOT RAISE ANY OBJECTION TO THE WITHDRAWAL OF THIS MA. 3. AFTER HEARING BOTH THE PARTIES, WE ALLOW WIT HDRAWAL OF THIS MISCELLANEOUS A PPLICATION BEARING NUMBER MA 372 /MUM/2016 . WE HAVE NOTED THAT IT AT, B BENCH, MUMBAI HAS PASSED AN ORDER DATED 03.10.2018 IS ASSESSEES APPEAL IN ITA NO. 6844/MUM/2013 WHEREIN DIRECTIONS ARE ISSUED BY ITAT TO DIRECTOR OF INCOME - TAX(EXEMPTIONS) T O GRANT REGISTRATION U/S 12A OF THE 1961 ACT VIDE PARA 14 OF THE AFORESAID ORDER, BY HOLDING AS UNDER: 14. THUS, IN CONCLUSION, WE HEREBY SET - ASIDE THE ORDER OF THE DIRECTORS AND HOLD THAT THE ASSESSEE IS ELIGIBLE FOR REGISTRATION U/S 12A OF THE ACT. ACCORDINGLY, IT IS DIRECTED THAT REGISTRATION U/S 12A OF THE ACT BE GRANTED T O BE ASSESSEE. 15. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED. THE ORDER OF THE TRIBUNAL, DATED 03.10.2018 IS PLACED IN FILE THUS, KEEPING IN VIEW STATEMENT MADE BY LEARNED COUNSEL FOR THE ASSESSEE , MR VIJAY MEHTA, BEFORE THE BENCH IN OPEN COURT , THIS MA STAND DISMISSED AS WITHDRAW N . WE ORDER ACCO R DINGLY. MA NO. 372/MUM/2017 ARISING OUT OF ITA NO. 3249/MUM/2016 3 4 . THUS, THIS M.A. NO. 3 72 /MUM/201 7 ARISI NG OUT OF APPEAL IN ITA NO. 3249 /MUM/20 16 FOR AY 2011 - 12 FILED BY THE ASSESSEE IS DISMISSED AS WITHDRAWN . ORDER PRON OUNCED IN THE OPEN COURT ON 27 .02 .201 9 27 . 02.2019 SD/ - SD/ - ( MAHAVIR SINGH ) (RAMIT KOCHAR) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED: 27 . 02 .201 9 COPY TO NISHANT VERMA SR. PRIVATE SECRETARY 1 . THE APPELLANT 2 . THE RESPONDENT 3 . THE CIT(A) CONCERNED, MUMBAI 4 . THE CIT - CONCERNED, MUMBAI 5 . THE DR BENCH, 6 . MA STER FILE // TUE COPY// BY ORDER DY/ASSTT. REGISTRAR ITAT, MUMBAI