M/s Believers Association, Rajahmundry V. The ACIT, Circle-1, Rajahmundry

MA 64/VIZ/2009

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4544 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 3 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-03-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 26-02-2010
• Assessment Year: misc
• Appeal Filed On: 10-11-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B SASMAL
• Section: 80G; 12A

Judgement Text

PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE: SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI BR BASKARAN, ACCOUNTANT MEMBER MA NO.64/VIZAG/2009 (ARISING OUT OF ITA 469 & 470/VIZAG/2007) ASSESSMENT YEAR: NA BIBLE BELIEVERS ASSOCIATION, RAJAHMUNDRY VS. ACIT, CIRCLE-1, RAJAHMUNDRY (APPELLANT) (RESPONDENT) PAN NO.AAATB 2227 Q APPELLANT BY: SHRI C.SUBRAHMANYAM, CA RESPONDENT BY: SHRI B. SASMAL, DR ORDER PER SHRI B R BASKARAN, ACCOUNTANT MEMBER : BY THIS APPLICATION THE ASSESSEE SEEKS RECALL OF O RDER DATED 20.7.2009 PASSED BY THIS BENCH ON THE GROUND THAT THERE IS A MISTAKE AP PARENT FROM THE RECORD. 2. THE SUBMISSION OF THE ASSESSEE WAS THAT THE TRIB UNAL SET ASIDE THE ISSUE OF GRANTING REGISTRATION U/S 12A AND RECOGNITION U/S 80G OF THE ACT TO THE FILE OF THE LD CIT WITH A DIRECTION TO CONSIDER THE APPLICATIONS FILED BY THE ASSESSEE ON 1-3-2007. HOWEVER, THE TRIBUNAL HAD ALREADY TAKEN NOTE OF THE FACT IN PARA 2 OF THE ORDER THAT THE ASSESSEE, VIDE HIS LETTER DATED 13/8/2007 HAD WITHD RAWN ITS APPLICATION FILED ON 1/3/2007. IN THE RESULT THE TRIBUNAL HAS DIRECTED THE LD CIT TO CONSIDER THE APPLICATIONS OF THE ASSESSEE WHICH HAD ALREADY BEEN WITHDRAWN AN D WHICH ARE NON-EST IN THE EYES OF LAW. ACCORDINGLY THE LD AR PRAYED THAT THE ORDER DA TED 20-7-2009 BE RECALLED. ON THE OTHER HAND THE LD DR SUBMITTED THAT THE TRIBUNAL HA S TAKEN A CONSCIOUS DECISION AFTER CONSIDERING THE WHOLE FACTS AND CIRCUMSTANCES OF TH E CASE AND HENCE THE ORDER PASSED BY THE TRIBUNAL DOES NOT SUFFER FROM ANY INFIRMITY. 3. WE HAVE HEARD THE RIVAL CONTENTIONS AND CAREFULL Y PERUSED THE RECORD. THE ASSESSEE HAD PREFERRED THE APPEAL BEFORE US AGAINST THE ORDERS PASSED BY LD CIT, RAJAHMUNDRY REJECTING THE APPLICATIONS SEEKING REGI STRATION U/S 12A AND RECOGNITION U/S PAGE 2 OF 2 80G OF THE ACT. THE ASSESSEE INITIALLY FILED APPLIC ATIONS ON 12-1-1988 ON WHICH THE DEPARTMENT DID NOT ACT UPON. SUBSEQUENTLY THE ASSES SEE SOCIETY FILED ANOTHER SET OF APPLICATIONS ON 1-3-2007 SEEKING REGISTRATION U/S 1 2A AND RECOGNITION U/S 80G OF THE ACT. HOWEVER, ON 13-8-2007 THE ASSESSEE SOCIETY FI LED A LETTER WITH THE LD CIT INTIMATING THAT IT IS WITHDRAWING ITS APPLICATION F ILED ON 1-3-2007 AND FURTHER REQUESTED HIM TO CONSIDER THE ORIGINAL APPLICATIONS FILED ON 12-1-1988. HOWEVER, AS POINTED OUT BY THE LD AR, THE TRIBUNAL HAD DIRECTED THE LD CIT TO CONSIDER THE APPLICATIONS FILED ON 1-3- 2007 WHICH WAS ALREADY WITHDRAWN BY THE ASSESSEE. HENCE AS SUBMITTED BY THE LD AR THERE IS A MISTAKE APPARENT FROM THE RECORD IN THE ORDER OF THE TRIBUNAL IN AS MUCH AS THE TRIBUNAL HAS DIRECTED THE LD CIT TO CONSIDER TH E APPLICATIONS WHICH HAD ALREADY BEEN WITHDRAWN BY THE ASSESSEE. IN VIEW OF THE ABOVE, W E RECALL THE ORDER DATED 20-7-2009 PASSED BY THIS BENCH OF TRIBUNAL AND ACCORDINGLY DI RECT THE REGISTRY TO POST THE APPEALS FOR HEARING ON 20-5-2010. 4. IN THE RESULT THE MISCELLANEOUS APPLICATION FILE D BY THE ASSESSEE IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON 05-03-2010 S D/ - SD/- (SUNIL KUMAR YADAV) (B R BASKARAN) JU DICIAL MEMBER ACCOUNTANT MEMBER PVV/SPS VISAKHAPATNAM, DATE: 5 TH MARCH, 2010. COPY TO 1 BIBLE BELIEVERS ASSOCIATION, D.NO.12 - 33 GANDHIPURAM - I, RAJAHMUNDRY 533103 2 THE ACIT, CIRCLE - 1 RAJAHMUNDRY 3 THE CIT (A), RAJAHMUNDRY 4 THE CIT , RAJAHMUNDRY 5 T HE DR, ITAT, VISAKHAPATNAM. 6 GUARD FILE. BY ORDER SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM