Sadhana Educational and Empowermnet Foundation, Pune v. CIT-I, Pune, Pune

ITA 1421/PUN/2010 | misc
Pronouncement Date: 31-03-2011 | Result: Dismissed

Appeal Details

RSA Number 142124514 RSA 2010
Bench Pune
Appeal Number ITA 1421/PUN/2010
Duration Of Justice 3 month(s) 28 day(s)
Appellant Sadhana Educational and Empowermnet Foundation, Pune
Respondent CIT-I, Pune, Pune
Appeal Type Income Tax Appeal
Pronouncement Date 31-03-2011
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted A
Tribunal Order Date 31-03-2011
Date Of Final Hearing 30-03-2011
Next Hearing Date 30-03-2011
Assessment Year misc
Appeal Filed On 03-12-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A PUNE BEFORE SHRI I.C. SUDHIR (JM) AND SHRI D. KARUNAKARA RAO (AM) ITA NO. 1 421 & 1440 /PN/ 20 10 ( ASSTT. YEAR S : - ) SADHANA EDUCATIONAL AND EMPOWERMENT FOUNDATION PUNE PAN : NOT AVAILABLE .. APP EL LANT V. COMMISSIONER OF INCOME TAX I PUNE . RESPONDENT APP ELLANT BY : SHRI S.N. PURANIK RESPONDENT BY : SHRI HARESHWAR SHARMA ORDER PER I.C. SUDHIR J M DURING THE COURSE OF HEARING OF THE ABOVE APPEALS WHEREIN THE ONLY ISSUE RAISED I S AS TO WHETHER LD CIT WAS JUSTIFIED IN NOT GRANTING REGISTRATION U/S. 12A FROM THE DATE OF INCEPTION OF THE TRUST INSTEAD OF FROM 31.3.2010. 2. THE LD. A.R. FAIRLY SUBMITTED THAT IN THE MEANWHILE VIDE ITS ORDER DATED 2.3.2011 THE LD CIT HAS GRANTED RE GISTRATION U/S. 12A OF THE ACT TO THE FOUNDATION FROM THE DATE OF ITS INCEPTION THUS THERE IS NO GRIEVANCE TO THE APPELLANT TO THIS EFFECT AS RAISED IN THE PRESENT APPEALS. 3. THE LD. D.R. ON THE OTHER HAND TRIED TO JUSTIFY THE ORDERS IMPUGNED. 4. IN VIEW OF THE ABOVE DEVELOPMENT THAT IN THE MEANWHILE THE ASSESSEE HAS ALREADY BEEN GRANTED REGISTRATION U/S. 12A FROM THE DATE ITA . NO S.1421 & 1440 /PN /2010 SADHNA EDUCATIONAL AND EMPOWERMENT FOUNDATION A.Y. - 2 OF INCEPTION OF THE TRUST WE ARE OF THE VIEW THAT THE APPEALS HAVE BECOME INFRUCTUOUS HENCE THESE ARE DISMISSED AS SUCH. 5. IN THE RESULT THE APPEALS ARE DISMISSED. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 31ST MARCH 2011. SD/ - SD/ - ( D. KARUNAKARA RAO ) ACCOUNTANT MEMBER ( I.C. SUDHIR ) JUDICIAL MEMBER PUNE DATED T HE 31ST MARCH 20 1 1 US COPY OF THE ORDER IS FORWARDED TO : 1. THE A PP ELLA NT 2. THE RESPONDENT 3. THE ADDL. CIT RANGE - I PUNE 4 . THE D.R. A BENCH PUNE 5 . GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBU NAL PUNE