RSA Number | 52720514 RSA 2008 |
---|---|
Bench | Ahmedabad |
Appeal Number | ITA 527/AHD/2008 |
Duration Of Justice | 2 year(s) 3 month(s) 7 day(s) |
Appellant | Sharmjivi Mahamandal Sangh, Surat |
Respondent | The CIT-III,, Surat |
Appeal Type | Income Tax Appeal |
Pronouncement Date | 21-05-2010 |
Appeal Filed By | Assessee |
Order Result | Allowed |
Bench Allotted | D |
Tribunal Order Date | 21-05-2010 |
Date Of Final Hearing | 19-05-2010 |
Next Hearing Date | 19-05-2010 |
Assessment Year | misc |
Appeal Filed On | 13-02-2008 |
Judgment Text |
IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD D BENCH AT SURAT CAMP AHMEDABAD BEFORE SHRI T.K. SHARMA JUDICIAL MEMBER AND SHRI D. C. AGRAWAL ACCOUNTANT MEMBER ITA NO.527/AHD/2008 ASSESSMENT YEAR: NOT APPLICABLE DATE OF HEARING:19.5.10 DRAFTED:21.5.10 SHRI SHRAMJIVI MAHAMANDAL SANGH SHRAMJIVI SEVALAYA NR. ALANKAR CINEMA OPP. RAILWAY STATION SURAT PAN NO.AABTS8966Q V/S . COMMISSIONER OF INCOME-TAX-III SURAT (APPELLANT) .. (RESPONDENT) APPELLANT BY :- SHRI R.N. VEPARI AR RESPONDENT BY:- SMT. JYOTI LAXAMI SR-DR O R D E R PER D.C.AGRAWAL ACCOUNTANT MEMBER:- THIS IS AN APPEAL FILED BY ASSESSEE RAISING THE FO LLOWING GROUNDS:- (1) ON THE FACTS AND CIRCUMSTANCES OF THE CASE TH E COMMISSIONER OF INCOME-TAX-III SURAT WAS NOT JUSTIFIED IN NOT COND ONING DELAY IN MAKING APPLICATION U/S.12A OF THE ACT. 2. THE ASSESSEE IS A TRUST WHICH IS REGISTERED WITH ASSISTANT CHARITABLE COMMISSIONER SURAT. IT FILED AN APPLICATION WITH T HE COMMISSIONER OF INCOME- TAX FOR REGISTRATION U/S.S12AA OF THE ACT CLAIMING REGISTRATION WITH EFFECT FROM 21-06-1968 I.E. FROM THE DATE OF INCEPTION OF THE T RUST. LD. CIT HOWEVER ALLOWED THE REGISTRATION TO THE TRUST WITH EFFECT F ROM 01-04-2007 ONLY AND DID NOT CONDONE THE DELAY AND DID NOT ALLOW THE REGISTR ATION WITH EFFECT FROM DATE OF INCEPTION OF THE TRUST. THEN LD. AR SUBMITTED T HAT ORDER OF COMMISSIONER OF ITA NO.527/AHD/2008 SH. SHRAMJIVI M SANGH V. CIT-III SRT PAGE 2 INCOME-TAX IS NOT SPEAKING AND ONCE THE TRUST HAS C OME INTO EXISTENCE WITH EFFECT FROM 21-06-2007 IT SHOULD BE ALLOWED REGISTR ATION WITH EFFECT FROM THAT DATE. 3. LD.SR-DR HOWEVER SUBMITTED THAT NO REASON FOR DE LAY IN FILING APPLICATION HAS BEEN SUBMITTED. 4. AFTER CONSIDERING THE RIVAL SUBMISSIONS OF THE P ARTIES WE RESTORE THE MATTER TO THE FILE OF LD. CIT FOR PASSING A SPEAKIN G ORDER AFTER CONSIDERING THE REASONS FOR NOT FILING APPLICATION U/S.12AA OF THE ACT IN TIME. IN ANY CASE HE SHOULD CONSIDER TO CONDONE DELAY IF REASONS ARE FOU ND SATISFACTORY. ACCORDINGLY ASSESSEES APPEAL IS PARTLY ALLOWED FO R STATISTICAL PURPOSES. 5. IN THE RESULT ASSESSEES APPEAL IS ALLOWED FOR STA TISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON 28/05 /2010 SD/- SD/- (T.K.SHARMA) (D. C.AGRAWAL) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) AHMEDABAD DATED : 28/05/2010 *DKP COPY OF THE ORDER FORWARDED TO :- 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT-III SURAT 4. THE CIT CONCERNS. 5. THE DR ITAT AHMEDABAD 6. GUARD FILE. BY ORDER /TRUE COPY/ DEPUTY / ASSTT.REGISTRAR ITAT AHMEDABAD
|