Haresh Acids and Chemical Pvt. Ltd., Ahmedabad V. The ITO, Ward-2(1)(3), Ahmedabad

MA 91/AHD/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 1751 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-06-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 02-05-2024
• Assessment Year: 2013-2014
• Appeal Filed On: 27-03-2024
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: MEHUL K. PATEL
• Section: 12; 80G; 12A; 13

Judgement Text

MA Nos.91 & 92/Ahd/2024 Assessment Years: 2013-14 & 2014-15 Page 1 of 4 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER M.A. Nos.91 & 92/Ahd/2024 (In ITA Nos.254 & 113/Ahd/2021) Assessment Years: 2013-14 & 2014-15 Haresh Acids and Chemicals Pvt. Ltd., Plot No.2111, Phase-III, Near Trikampura Bus Stop, GIDC, Vatva, Ahmedabad – 382 445. [PAN – AAACH 3795 C] Vs. The Income Tax Officer, Ward – 2(1)(3), Ahmedabad. (Appellant) (Respondent) Assessee by Shri Mehul K. Patel, Advocate Revenue by Shri J.L. Bhatia, Sr. DR Da t e o f He a rin g 03.05.2024 Da t e o f P ro n o u n ce m e n t 07.06.2024 O R D E R These two Miscellaneous Applications are filed by the assessee in respect of order dated 15.12.2023 passed by the Tribunal. 2. The Ld. AR submitted that in the finding recorded on page no.5, paragraph no.7 of the order dated 15.12.2023, the Tribunal recorded on the 8 th line of paragraph no.7 that the renewal of School of Human Genetics and Population Health for Assessment Year 2013-14 & 2014-15 was never submitted by the assessee before any of the Revenue Authorities. Further in the same paragraph it was observed that the relevant details in respect of renewal of the said Institute by the Income Tax Department was not submitted by the assessee at any point of time. The Ld. AR submitted that the assessee vide reply dated 11.11.2019 before the Assessing Officer on page no.23 of Paper Book has submitted the relevant details including page nos.24 & 25 of the Paper Book alongwith page nos.83, 98 & 99 of Paper Book. During the course of hearing before the Tribunal the same was on record. The Ld. AR further submitted that in the finding recorded by the Tribunal the receipt Annexed at page no.57 of the Paper Book in footnote MA Nos.91 & 92/Ahd/2024 Assessment Years: 2013-14 & 2014-15 Page 2 of 4 mentioned that exemption is upto Assessment Year 2011-12 but the same was renewed or rather extended by the Department vide order dated 12.12.2011 which is on page no.60 of the Paper Book. The ld. AR also pointed out page no.57 of the Paper Book where it has been clearly mentioned that the donee is recognised by the Income Tax Department under Section 35(1)(ii) of the Income Tax Act, 1961 under Notification No.4/2010 and File No.203/64/2009/ITA-II dated 28.01.2010. The Ld. AR pointed out page nos.61 & 62 of the Paper Book. The Ld. AR submitted that the Tribunal has clearly committed mistake apparent on record by not giving the proper finding. 3. The Ld. DR submitted that the Tribunal has taken cognisance of all the evidences filed before the Tribunal during the course of hearing and, therefore, at this juncture the assessee is seeking review of the order dated 15.12.2023 and hence the present Miscellaneous Applications should not be entertained. 4. Heard both the parties and perused all the relevant material available on record. As submitted by the Ld. AR and as mentioned in both the Miscellaneous Applications, after going through page no.23 of the Paper Book wherein the assessee submitted that the assessee has filed the details at page nos.24 & 25 of the Paper Book. After going through the said pages, its reply dated 11.11.2019 with annexures, more specifically mentioned in paragraph no. 7 when the Tribunal located the annexures at page no.57 of the Paper Boaok alongwith page no.60, the same are details of return of income and bank statements. As regards page nos.61 & 62, the same are, page no.61 is of bank statement and page no.62 more specifically is money receipt issued on 11.12.2013 mentioning therein that donations are exempted under Section 80G upto Assessment Year 2011-12 and the said receipt is issued by School of Human Genetics and Population Health, Kolkata. The Certificate of Registration of Societies for the said organisation was issued on April 1993 by the Registrar of Firms, Societies & Non-Trading Corporations, West Bengal and at page no.64 the Directorate of Income Tax has issued registration under Section 12A of the Act dated 27.10.2004 stating therein that the said certificate does not confirm any right or entitlement regarding operation of Sections 11, 12 & 13 or any other provisions of Income Tax Act,1961 which should be decided by the Assessing Officer on merits. The renewal approval issued by the Directorate of Income Tax (Exemption) dated 12.12.2011 MA Nos.91 & 92/Ahd/2024 Assessment Years: 2013-14 & 2014-15 Page 3 of 4 is only for Assessment Year 2011-12. At page no.66 the Ministry of Science and Technology, Government of India has given renewal of recognition for the period of 01.04.2013 upto 31.03.2016. Page No.67 of the Paper Book has mentioned M/s. School of Human Genetics and Population Health has been approved by Central Government for the purpose of Clause (2) of Sub-Section (1) of Section 35 of the Income Tax Act read with Rule 5C & 5E of the Income Tax Rules, 1962 from Assessment Year 2008-09 onwards in the category of Institute and the same is the gazette issued by CBDT, Department of Revenue on 28.01.2010 but the observation made in paragraph no.7 of the order dated 15.12.2023 has categorically mentioned that the renewal of School of Human Genetics and Population Health for Assessment Year 2013-14 & 2014-15 was never submitted and in fact the assessee except issuance of letter dated 27.10.2004 at page no.64 which is for 12A registration and renewal dated 12.12.2011 issued by the Director of Income Tax (Exemption) issued for validity till 31.03.2011 i.e. Assessment Year 2011-12 for approval under Section 80G(5)(vi) has not filed relevant document for Assessment Year 2013-14 & 2014-15. The CBDT Circular is only in respect of Section 35, more specifically stated in the Sub-Sections and Clauses therein and that cannot be treated as approval under Section 80G(5)(vi) of the Income tax Act, 1961 for the present Assessment Year before the Tribunal. Thus, the points and the contentions made by the ld. AR in both the Miscellaneous Applications do not have valid footing and all the documents submitted before the Tribunal has been taken into account by the Tribunal and passed a reasoned order and, therefore, the present Miscellaneous Applications do not sustain as there is no mistake apparent on record. 5. In the result, both the Miscellaneous Applications filed by the assessee are dismissed. Order pronounced in the open Court on this 7 th June, 2024. Sd/- (SUCHITRA KAMBLE) Judicial Member Ahmedabad, the 7 th June, 2024 MA Nos.91 & 92/Ahd/2024 Assessment Years: 2013-14 & 2014-15 Page 4 of 4 PBN/* Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPY Assistant Registrar Income Tax Appellate Tribunal Ahmedabad benches, Ahmedabad