CIT(EXEMPTIONS), Jaipur V. SPARSH INSTITUTION, Ajmer

MA 6/JPR/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 2848 (ITAT-JAIPUR)
• Duration Of Justice: 5 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-09-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 18-07-2022
• Assessment Year: 2013-2014
• Appeal Filed On: 28-03-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 80G; 12A; 12AA; 13

Judgement Text

vk;dj vihyh; vf/kdj.k] t;iqj U;k;ihB] t;iqj IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh laanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM Miscellaneous Application No.6 /JP/2022 (Arising out of vk;dj vihy la-@ITA No. 986 & 987/JP/2016 fu/kZkj.k o"kZ@Assessment Year : 2013-14 The CIT (Exemption) Jaipur cuke Vs. M/s. Sparsh Institution Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAMAS 6526 Q vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by: Smt. Runi Pal, Addl. CIT fu/kZkfjrh dh vksj ls@ Assessee by : None lquokbZ dh rkjh[k@ Date of Hearing : 19/07/2022 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 13 /09/2022 vkns'k@ ORDER PER: SANDEEP GOSAIN, JM The Revenue has filed a Miscellaneous Application against ITAT, Jaipur Bench order dated 08-02-2017 seeking clarification in order passed by the ITAT in the case of Sparsh Institution, Pushkar, Ajmer, praying therein as under:- ‘’Sub: Clarification regarding orders of the Hon’ble Bench in the case of Sparsh Institution, Pushkar, Ajmer. 2. The facts are that the CIT(E) had dismissed the application of the assessee u/s 12A and u/s 80G of the Act. The assessee preferre4d the appeal before the Hon’ble Bench vide ITA No. 986 & 987/JP/2016 and both the appeals were dismissed vide order dated 08-02-2017. 3. The same appeals have again been decided vide order dated 16-05-2018 under the same appeal numbers and this time 2 MA NO. 6/JP/2022 CIT (EXEMPTION) VS SPARSH INSTITUTION, AJMER the matter has been remanded back to the file of the CIT(E). In the subsequent order, there is no mention of any M.A. or earlier order. 4. In view of the above facts, legal status of the subsequent order may please be clarified after taking directions from the Hon’ble Bench.’’ 2.1 None appeared on behalf of the assessee on the date of hearing except the ld. DR to argue the case. 2.2 During the course of hearing, the Bench noted that the Department has filed a Misc. Application seeking clarifications in two different orders dated 08-02-2017 and 16-05-2018 passed by the ITAT Jaipur Bench in the case of M/s. Sparsh Institution, Ajmer. It is also noted that in the said application, the ld.DR has mentioned the facts that initially ld. CIT(E) had dismissed the application of the assessee u/s 12AA and 80G of the Act. The assessee preferred an appeal before the ITAT in ITA No. 986 & 987/JP/2016 and both the appeals were dismissed by the ITAT vide order dated 8-02-2017. It was further contended in the said application that same appeals had again been decided by ITAT vide order dated 16-05-2018 under the same appeals numbers which were remanded back to the file of the ld. CIT(E). According to the ld. DR that in the subsequent order there is no mention of any Misc. Application or earlier order wherein the earlier appeals vide order dated 08-02-2017 were dismissed, had been recalled or not. The Bench feels that present 3 MA NO. 6/JP/2022 CIT (EXEMPTION) VS SPARSH INSTITUTION, AJMER Misc. Application is not maintainable because of clarification sought by the Department. Further, in our view, there is no provision in the Income Tax Act under which clarification can be sought with regard to the orders passed by the Tribunal. Even the ld. DR failed to satisfy the Bench under which provision of the Income Tax Act, the present application seeking clarification has been moved. We dismiss the present application which has been moved by the ld DR for seeking clarification. However, in order to ascertain the correct facts, we had sought report from the Registry and after going through the report from the Registry, we find that both the appeals in ITA No. 986 & 987/JP/2016 were dismissed vide order dated 8-02-2017 and subsequently vide order dated 12-03-2018 in MA No. 66 & 67/JP/2017 the said dismissal order was recalled. Consequently, the both the appeals vide order dated 16-05-2018 was remanded back to the file of the ld. CIT(E) for afresh hearing . In this view of the factual matrix, the controversy in question is put to rest. Although there is no provision for seeking clarification yet in order to put the correct facts we have sought report from the Registry and accordingly we are satisfied that in M.A. No. 66 & 67/JP/2017, the initial order in ITA No. 986 & 987/JP/2016 were recalled vide order dated 12-03-2018. Therefore, considering the above facts and legal proposition, we dismiss the present M.A. filed by the Department. 4 MA NO. 6/JP/2022 CIT (EXEMPTION) VS SPARSH INSTITUTION, AJMER 3.0 In the result, the Misc. Application of the Department is dismissed.. Order Pronounced in the Open Court on 13 /09/2022 Sd/- Sd/- ¼ jkBksM deys'k t;UrHkkbZ ½ ¼lanhi xkslkbZ½ (Rathod Kamlesh Jayantbhai) (Sandeep Gosain) ys[kk lnL;@Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 13/09/2022 *Mishra vkns'k dh izfrfyfi vxzsf’kr@Copy of the order forwarded to: 1. The Appellant- The CIT (Exemption), Jaipur 2. izR;FkhZ@ The Respondent- M/s. Sparsh Institution, Ajmer 3. vk;dj vk;qDr@ The ld CIT 4. vk;dj vk;qDr¼vihy½@The ld CIT(A) 5. foHkkxh; izfrfuf/k] vk;dj vihyh; vf/kdj.k] t;iqj@DR, ITAT, Jaipur 6. xkMZ QkbZy@ Guard File (MA No. 06/JP/2022) vkns'kkuqlkj@ By order, lgk;d iathdkj@Asstt. Registrar