M/s. G.D. Kavita Singla Charitable Trust, Amritsar. V. The Commissioner of Income Tax-II, Amritsar.

MA 51/ASR/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1788 (ITAT-AMRITSAR)
• Duration Of Justice: 3 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-05-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 19-02-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: SSH S K BANSAL; TARUN BANSAL S
• Keywords: Rectification of order; Charitable institution
• Section: 12A; 12AA

Judgement Text

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. NO. 51(ASR)/2014 [IN I.T.A. NO. 594 (ASR)/2013] ASSESSMENT YEAR: NIL PAN: AABTG9082D G.D. KAVITA SINGLA CHARITABLE VS. COMMISSIONER O F INCOME TRUST, 10-A, RANI KA BAGH, TAX-II, AMRITSAR AMRITSAR (APPELLANT) (RESPONDENT) APPELLANT BY: S/SH. S.K. BANSAL & TARUN BANSAL, ADV OCATES. RESPONDENT BY: SH. TARSEM LAL, DR DATE OF HEARING: 23.05.2014 DATE OF PRONOUNCEMENT: 23.05.2014 ORDER PER BENCH 1. THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS APPLICATION FOR RECALLING OF THE ORDER DATED 03.02.2014 PASSED BY T HIS BENCH IN I.T.A. NO. 594(ASR)/2013. 2. FOR THE SAKE OF CONVENIENCE, THE CONTENTIONS RAI SED BY THE ASSESSEE IN THE PRESENT MISCELLANEOUS APPLICATION A RE REPRODUCE BELOW: REG: M.A. U/S 254(2)- G.D. KAVITA SINGLA CHARITABLE TRUST- U/S 12AA- ITA NO. 594/ASR/2013- DATE OF ORDER 03.02.2014. 2 1. IN THIS CASE, REGISTRATION TO THE TRUST U/S 12A A WAS REFUSED BY CIT-II, AMRITSAR. 2. THE ASSESSEE FILED APPEAL TO THE INCOME TAX APP ELLATE TRIBUNAL, AMRITSAR. THE ASSESSEE TOOK 3 + 6 = 9 GRO UNDS OF APPEAL INCLUDING ALTERNATIVE GROUNDS. 3. THE ASSESSEE ALSO QUOTED ORDER OF JURISDICTIONA L HIGH COURT APPEARING IN 355 ITR 280 (P&H) CIT VS. SURYA EDUCAT IONAL AND CHARITABLE TRUST. 4. THAT THE HON'BLE TRIBUNAL HAS NOT DISCUSSED ALL 6 + 3 = 9 GROUNDS WHICH DISPOSING THE APPEAL U/S 12AA VIDE OR DER DATED 3.2.2014. 5. THE LEARNED TRIBUNAL HAS NOT APPLIED THE ORDER OF THE JURISDICTIONAL HIGH COURT BOTH IN LAW AND SPIRIT BEFORE DISPOSING THE APPEAL ON REGISTRATION. 6. THAT THE MISTAKEN IS APPARENT ON RECORD AND MAY KINDLY BE RECTIFIED BY RECALLING THE ORDER DATED 02.03.2014. THANKING YOU, YOURS FAITHFULLY, SD/./- SD/./- S.K. BANSAL R.D. SINGLA ADVOCATE APPELLANT 3. IN ADDITION TO THE PRESENT MISCELLANEOUS APPLICA TION, THE ASSESSEE HAS ALSO FILED A WRITTEN SUBMISSION DA TED 22.05.2014, THE SAME IS ALSO REPRODUCED AS UNDER: REG: PETION U/S 254(2)- G.D. KAVITA SINGLA CHARITABLE TRUST FIXED FOR 23.05.2014 3 1. BEFORE THE START OF THE CASE I MUST ADMIT THAT THE FAULT IS OF MINE THAT I DID NOT POINTED OUT THE THEME OF THE ORDER OF THE JURISDICTIONAL HIGH COURT WHICH READ AS UNDE R: 355 ITR 280 (P&H) CIT V. SURYA EDUCATIONAL AND CHARITABLE TRUST. CHARITABLE PURPOSES CHARITABLE TRUST -- REGISTRATION OF TRUST--SCOPE OF SECTION 12AA INCOME-TAX AUTHORITIES TO EXAMINE GENUINENESS OF TRUSTAPPLICATION OF INCOME OF TRUST NOT TO BE CONSIDERED INCOME-TAX ACT, 1961, SS 10, 11, 12, 12AA. 2 THEREFORE, I AGAIN PRAY THAT THE DEFAULT LIES ON ME THAT I DID NOT EXPRESS THE INGREDIENTS OF PUNJAB HI GH COURT DECISION. 3. IT IS A MISTAKE AND THE ORDER OF THE TRIBUNAL D ATED 3.2.2014 MAY KINDLY BE RECALLED. RELIANCE: 305 ITR 227(SC) ACIT V. SAURASHTRA KUTCH STOCK EXCHANGE LTD. APPELLATE TRIBUNAL RECTIFICATION OF MISTAKESSCOPE OF JURISDICTION FAILURE TO APPLY JUDGMENT OF JURISDICTIONAL HIGH COURT IS IS MISTAKE APPARENT ON RECORD TRIBUNAL HAS JURISDICTION TO RECTIFY INCOME-TAX ACT, 1961, SS 11, 12A, 254(2). 4. KINDLY RECALL THE ORDER IN VIEW OF SUPREME COUR TS CASE. THANKING YOU, YOURS FAITHFULLY, SD/./- S.K. BANSAL ADVOCATE. 4 4. AT THE TIME OF HEARING, LEARNED COUNSEL FOR THE ASSESSEE STATED THAT IT IS THE FAULT ON HIS SIDE BECAUSE HE DID NOT POINT OUT THE THEME OF THE ORDER OF HON'BLE JURISDICTIONAL HIGH COURT REPORTED IN 355 ITR 280 (P&H) IN THE CASE OF CIT VS. SURYA EDUCATIONAL AND CHARITABLE TRUST AT THE TIME OF ARGUMENT. HE FURTHER STATED THAT AT THE TIME OF ARGUMENT, HE DID NOT EXPRESS THE INGREDIENTS OF THE DECISION OF PUNJAB AND HARYANA HIGH COURT AND IT IS MISTAKEN APPARENT FROM RECORD THEREFORE, THE ORDER DATED 03.02.2014 PASSED BY THIS BENCH MAY BE RECALL ED. 5. ON THE CONTRARY, LEARNED DR STATED THAT AS ADMIT TED BY LEARNED COUNSEL FOR THE ASSESSEE HIMSELF THAT HE HAS NOT CI TED ANY ORDER OF HON'BLE JURISDICTIONAL HIGH COURT AT THE TIME OF HEARING TH EN THE QUESTION OF CONSIDERING THE SAME AT THIS STAGE DOES NOT ARISE A ND IT IS NOT A MISTAKE APPARENT FROM RECORD. THEREFORE, THE PRESENT MISCEL LANEOUS APPLICATION FILED BY THE ASSESSEE MAY BE DISMISSED. 6. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE M ATERIALS AVAILABLE ON RECORD, ESPECIALLY THE CONTENTIONS RAI SED BY THE ASSESSEE IN THE MISCELLANEOUS APPLICATION AS WELL AS IN THE WRI TTEN SUBMISSION DATED 22.05.2014, WE ARE OF THE CONSIDERED VIEW THAT THE ASSESSEES COUNSEL HIMSELF ADMITTED THAT HE HAS NOT CITED ANY CASE-LAW AT THE TIME WHEN HE ARGUED THE MAIN CASE I.E. ITA NO. 594(ASR)/2013. HE REQUESTED THAT NOW 5 THE DECISION OF HON'BLE PUNJAB AND HARYANA HIGH COU RT IN THE CASE OF CIT VS. SURYA EDUCATION AND CHARITABLE TRUST REPORT ED IN 355 ITR 280 (P&H) MAY BE CONSIDERED. 7. IN OUR CONSIDERED VIEW, LEARNED COUNSEL FOR THE ASSESSEE, AS ADMITTED BY HIM, HAS NOT ARGUED AND CITED ANY CASE- LAW AT THE TIME OF ARGUMENT OF THE MAIN APPEAL. AT THIS STAGE, NO NEW ARGUMENT CAN BE CONSIDERED AND IT CANNOT BE TREATED AS A MISTAKE AP PARENT FROM RECORD. 8. IN THE ORDER DATED 03.02.2014 PASSED IN THE ASSESSE ES CASE I.E. ITA NO. 394(ASR)/2013, WE HAVE CLEARLY HELD THAT TH E ASSESSEE TRUST HAS BEEN CONSTITUTED BY FOUR MEMBERS WHO WERE CLOSE REL ATIVES AS IS EVIDENCE FROM THE FIRST PAGE OF THE TRUST DEED. THEREFORE, IN OUR VIEW, THE TRUST IS CONSTITUTED BY THE FAMILY MEMBERS OF THE FOUNDER OF THE TRUST, SH. R.D. SINGLA AND THE ENTIRE CONTROL OF THE TRUST IS VESTE D WITHIN THE FAMILY ITSELF. LEARNED CIT HAD EXAMINED ALL THE DOCUMENTARY EVIDEN CES BEFORE GRANTING THE REGISTRATION AND WAS NOT SATISFIED WITH THE GEN UINENESS OF THE ACTIVITIES OF THE ASSESSEE-TRUST AND REJECTED THE APPLICATION FOR GRANTING REGISTRATION UNDER SECTION 12AA OF THE INCOME-TAX ACT, 1961. WE UPHELD THE FINDING OF LEARNED CIT BY PASSING A DETAILED ORDER DATED 3 RD FEBRUARY, 2014. THE MISTAKE, AS POINTED OUT BY THE ASSESSEES COUNSEL I N THE ORDER DATED 3 RD FEBRUARY, 2014, CANNOT BE RECTIFIED U/S 254(2) OF T HE I.T. ACT, 1961. THE ARGUMENT RAISED BY LEARNED COUNSEL FOR THE ASSESSEE IN THE MISCELLANEOUS 6 APPLICATION AND IN THE WRITTEN SUBMISSION HAS NOT E STABLISHED THAT THIS BENCH HAS COMMITTED ANY MISTAKE WHILE PASSING THE O RDER DATED 03.02.2014. THEREFORE, THE PRESENT MISCELLANEOUS AP PLICATION IS DEVOID OF MERIT AND IS DISMISSED ACCORDINGLY. 9. IN THE RESULT, THE PRESENT MISCELLANEOUS APPLICA TION FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 23 RD MAY, 2014 SD/./- SD/./- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 23 RD MAY, 2014 /RK/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE: G.D. KAVITA SINGLA CHARITABLE TRUST , 10-A, RANI KA BAGH, AMRITSAR 2. CIT-II, AMRITSAR 3. THE CIT(A), 4. THE CIT, 5. THE SR DR, I.T.A.T., TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.