The Agricultural Produce Market Committe, Bhavnagar v. The DIT(Exemption), Ahmedabad

ITA 3868/AHD/2007 | misc
Pronouncement Date: 20-08-2010 | Result: Dismissed

Appeal Details

RSA Number 386820514 RSA 2007
Bench Ahmedabad
Appeal Number ITA 3868/AHD/2007
Duration Of Justice 2 year(s) 10 month(s) 5 day(s)
Appellant The Agricultural Produce Market Committe, Bhavnagar
Respondent The DIT(Exemption), Ahmedabad
Appeal Type Income Tax Appeal
Pronouncement Date 20-08-2010
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted D
Tribunal Order Date 20-08-2010
Date Of Final Hearing 08-07-2010
Next Hearing Date 08-07-2010
Assessment Year misc
Appeal Filed On 15-10-2007
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD AHMEDABAD D BENCH (BEFORE S/SHRI G.D. AGARWAL VICE-PRESIDENT AND MAHAVIR SINGH JUDICIAL MEMBER) ITA.NO.3868/AHD/2007 THE AGRICULTURE PRODUCTS MARKET COMMITTEE GADHADA BHAVNAGAR. VS. DIRECTOR OF INCOME TAX (EXEMPTION) AHMEDABAD. (APPELLANT) (RESPONDENT) REVENUE BY : SHRI S.N.SOPARKAR WITH SMT.URVASHI SHODAN ASSESSEE BY : SHRI S.S.JHA O R D E R PER G.D. AGRAWAL VICE-PRESIDENT: THIS IS ASSESSEES APPEAL AGAINST THE ORDER OF THE DIRECTOR OF INCOME TAX (EX EMPTION) AHMEDABAD DATED 6-7-2007. THE ONLY GROUND RAISED IN THIS APP EAL READS AS UNDER: 1. THE LD. DIT (EXEMPTION) ERRED IN NOT GRANTING E XEMPTION U/S.12AA OF THE I.T.ACT 1961 FROM 1 ST APRIL 2002 AS APPLIED FOR THE APPELLANT. 3. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE M ATERIAL PLACED BEFORE US. THE ASSESSEE FURNISHED AN APPLICATION UNDER SE CTION 12AA ON 26-12-2006 SEEKING REGISTRATION OF THE INSTITUTION FROM 1-4-20 02. HOWEVER THE DIT (EXEMPTION) GRANTED THE REGISTRATION TO THE ASSESSE E W.E.F. 1-4-2006. THE RELEVANT FINDINGS OF THE DIT(EXEMPTION) READS AS UN DER: I HAVE CAREFULLY CONSIDERED THE REPLIES UNDERTAKIN G VEIN BY THE CHAIRMAN/SECRETARY AS PLACED ON RECORD AND ALSO DIS CUSSED THIS MATTER WITH THE AR SHRI ASHOK B. KOTHIYA CA WHO HAS AGREE D FOR REGISTRATION U/S.12AA TO THE APPLICANT COMMITTEE W.E.F. 01.04.20 06AS PER CLAUSE (A)(II) OF SECTION 12A OF THE I.T.ACT 1961. ITA.NO.3868/AHD/2007 -2- 3 FROM THE ABOVE IT IS EVIDENT THAT THE ASSESSEE S AUTHORISED REPRESENTATIVE SHRI ASHOK B. KOTHIAYA CA WHO APPE ARED BEFORE THE DIT (EXEMPTION) AGREED FOR EXEMPTION UNDER SECTION 12AA TO THE ASSESSEE W.E.F. 1-4-2006. AT THE TIME OF HEARING BEFORE US NO MAT ERIAL IS BROUGHT ON RECORD TO CONTROVERT THE ABOVE FINDINGS RECORDED BY THE DIT(E XEMPTION). ONCE THE ASSESSEES REPRESENTATIVE AGREED BEFORE THE DIT(EXE MPTION) FOR GRANT OF EXEMPTION W.E.F. 12-4-2006 THE ASSESSEE CANNOT BE SAID AGGRIEVED WITH THE ORDER OF THE DIT(EXEMPTION) SO AS TO FILE THE APPEA L BEFORE THE TRIBUNAL. 4. IN VIEW OF THE ABOVE WE UPHOLD THE ORDER OF THE DIT(EXEMPTION) AND REJECT THE APPEAL FILED BY THE ASSESSEE. 5. IN THE RESULT THE ASSESSEES APPEAL IS DISMISSE D. ORDER PRONOUNCED IN OPEN COURT ON 20 TH AUGUST 2010. SD/- SD/- (MAHAVIR SINGH) JUDICIAL MEMBER (G.D. AGARWAL) VICE-PRESIDENT PLACE : AHMEDABAD DATE : 20-08-2010 VK* COPY OF THE ORDER FORWARDED TO: 1) : APPELLANT 2) : RESPONDENT 3) : CIT(A) 4) : CIT CONCERNED 5) : DR ITAT. BY ORDER DR/AR ITAT AHMEDABAD