Shree Kamdar Education Trust, RAJKOT-GUJARAT V. The Income Tax Officer, Ward-2(2), RAJKOT-GUJARAT

MA 4/RJT/2013

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 1114 (ITAT-RAJKOT)
• Duration Of Justice: 6 year(s) 9 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-12-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 26-02-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Question of law; Set aside
• Section: 12A; 12AA

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [ CONDUCTED THROUGH E-COURT AT AHMEDABAD ] BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER MA NO.04/RJT/2013 (IN I.T.A. NO.185/RJT/20 09) [ASSESSMENT YEAR : - ] THE ITO WARD-2(2) RAJKOT VS. SHREE KAMDAR EDUCATION TRUST VINOD 2 - KARANPARA RAJKOT [PAN NO.AAATK 4099 H] ( APPLICANT ) .. ( RESPONDENT ) APPLICANT BY : SHRI ANIL KUMAR DAS, SR.DR RESPONDENT BY : -NONE- DATE OF HEARING 06/12/2019 DATE OF PRONOUNCEMENT 10/12/2019 O R D E R PER RAJPAL YADAV, JUDICIAL MEMBER: THE PRESENT MISCELLANEOUS APPLICATION IS DIRECTED A T THE INSTANCE OF THE REVENUE POINTING OUT APPARENT ERROR IN THE ORDER OF THE ITAT RAJKOT BENCH, RAJKOT PASSED IN ITA NO.185/RJT/2009 DATED 30/10/2012. 2. IT IS PLEADED IN THE APPLICATION THAT REGISTRATI ON GRANTED U/S.12AA OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS T HE ACT) TO THE ASSESSEE WAS CANCELLED BY THE COMMISSIONER OF INCOME TAX AGAINST WHICH AN APPEAL WAS FILED BY THE ASSESSEE BEFORE THE ITAT. THE TRIBUNAL WHILE SETTING ASIDE THE ORDER OF THE CIT HAS OBSERVED THAT REGISTRATION WAS GRANTED U/S. 12A OF THE ACT AND, THEREFORE, MA NO.4/RJT/2013 (IN ITA NO.185/RJT/2009-ASSESSEES APPEAL) ITO VS. SHREE KUMAR EDUCATION TRUST - 2 - THERE WAS NO POWER WITH THE CIT TO CANCEL THIS REGI STRATION U/S.12AA(3) OF THE ACT. ACCORDINGLY, THE TRIBUNAL HAS SET ASIDE THE ORDER O F THE CIT(EXEMPTION) AND ALLOWED THE APPEAL OF THE ASSESSEE. ACCORDING TO THE REVENUE, THE REGISTRATION WAS NOT GRANTED U/S.12A(A) OF THE ACT, BUT IT WAS U /S.12AA, WHICH WAS INSERTED BY THE FINANCE (2)ACT, 1996 W.E.F. 01/04/1997. THE RE GISTRATION WAS GRANTED TO THE ASSESSEE ON 16/01/2001. THUS, ACCORDING TO THE REV ENUE AN APPARENT ERROR HAS BEEN COMMITTED BY THE TRIBUNAL WHICH REQUIRED RECTI FICATION. 3. HOWEVER, IT HAS BEEN BROUGHT TO OUR NOTICE THA T AGAINST THE ORDER OF THE TRIBUNAL AN APPEAL BEARING TAX APPEAL NO.224 OF 2013 WAS FIL ED BY THE REVENUE BEFORE THE HONBLE HIGH COURT AND FOLLOWING QUESTION OF LAW ST ANDS ADMITTED FOR ADJUDICATION BY THE HONBLE HIGH COURT ON 03/04/2013. WHETHER THE INCOME TAX APPELLATE TRIBUNAL WAS JUST IFIED IN HOLDING THAT THE CIT(A) DID NOT HAVE POWER TO CANCEL THE REGISTRATIO N OF THE RESPONDENT- ASSESSEE TILL 1 ST JUNE 2010, WHEN SECTION 12AA OF THE INCOME-TAX ACT , 1961 WAS AMENDED, THOUGH THE REGISTRATION OF THE TRUST W AS GRANTED ON 16 TH JANUARY 2001 IE, AFTER THE AMENDMENT IN SECTION 12A OF THE ACT AND INTRODUCTION OF SECTION 12AA OF THE ACT W.E.F. 1 ST APRIL 1997. ORDER SD/- (MS. SONIA GOKANI.J) 4. THE POWER OF RECTIFICATION U/S.254(2) OF THE I .T. ACT CAN BE EXERCISED ONLY WHEN THE MISTAKE WHICH IS SOUGHT TO BE RECTIFIED IS AN O BVIOUS AND PATENT MISTAKE WHICH IS APPARENT FROM THE RECORD AND NOT A MISTAKE WHICH RE QUIRES TO BE ESTABLISHED BY ARGUMENTS AND A LONG DRAWN PROCESS OF REASONING ON POINTS ON WHICH THERE MAY CONCEIVABLY BE TWO OPINIONS. MA NO.4/RJT/2013 (IN ITA NO.185/RJT/2009-ASSESSEES APPEAL) ITO VS. SHREE KUMAR EDUCATION TRUST - 3 - 5. A PERUSAL OF THE ORDER OF THE TRIBUNAL WOULD IND ICATE THAT IT HAS FORMED AN OPINION THAT EARLIER ORDER WAS PASSED U/S.12A(1) OF THE ACT. COPY OF THIS ORDER, GRANTING REGISTRATION TO THE ASSESSEE HAS NOT BEEN PLACED BEFORE US IN THIS MISCELLANEOUS APPLICATION. MORE SO, IDENTICAL QUES TION HAS BEEN ADMITTED BY THE HONBLE HIGH COURT IN THE TAX APPEAL OF THE REVENUE . THEREFORE, WE DO NOT FIND ANY APPARENT ERROR IN THE ORDER OF THE TRIBUNAL PASSED IN ITA NO.185/RJT/2009, DATED 30/10/2012. 6. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE REVENUE IS DISMISSED. THIS ORDER PRONOUNCED IN OPEN COURT ON 10/ 12 /2019 SD/- SD/- ( WASEEM AHMED ) ( RAJPAL YADAV ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 10/ 12 /2019 .., .../ T.C. NAIR, SR. PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPLICANT 2. / THE RESPONDENT. 3. ! ' #! / CONCERNED CIT 4. ' #! ( ) / THE CIT(A)-RAJKOT -II 5. '() ! , , /DR,ITAT, RAJKOT 6. )45 67 / GUARD FILE. / BY ORDER, '! ! //TRUE COPY// / ( DY./ASSTT.REGISTRAR) !', / ITAT, RAJKOT