Shri Harikrishna Rathi, Neemuch v. The ITO, Neemuch

IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH INDORE BEFORE SHRI JOGINDER SINGH J.M. AND SHRI R.C.SHARM A A.M. PAN NO. : AAITS4276J M.A.NO. 28/IND/2012 (ARISING OUT OF I.T.A.NO. 610/IND/2010 SHRI ONKAR GAJANAND CHARITY TRUST RAJENDRA BHAWAN 8 MANORMAGANJ INDORE. VS. COMMISSIONER OF INCOME - TAX-I. INDORE. APPLICANT RESPONDENT APP LICANTS BY : SHRI S.S.DESHPANDE C. A. RESPONDENT BY : SHRI ARUN DEWAN SR. DR DATE OF HEARING : 2 3 . 03 .20 12 DATE OF PRONOUNCEMENT : 26 . 03 .2011 O R D E R PER R. C. SHARMA A.M. THIS MISC. APPLICATION IS FILED IN RESPECT OF THE O RDER PASSED BY THE TRIBUNAL DATED 20 TH OCTOBER 2011 IN I.T.A.NO. 610/IND/2010. 2. THROUGH THIS MISC. APPLICATION IT WAS POINTED OUT THAT THE MATTER FOR REGISTRATION OF 12A WAS TO BE RESTOR ED BACK TO -: 2: - 2 THE FILE OF CIT-I WHEREAS IT WAS RESTORED TO THE F ILE OF DIRECTOR (EXEMPTION) FOR RECONSIDERING ASSESSEES CLAIM FOR REGISTRATION U/S 12AA. 3. WE HAVE GONE THROUGH THE MISC. PETITION AS WELL AS ORDER PASSED BY THE TRIBUNAL DATED 20 TH OCTOBER 2012 WHEREIN THE APPEAL WAS FILED AGAINST ORDER BY THE C IT-I INDORE. THUS THE MATTER WAS REQUIRED TO BE RESTORE D BACK TO THE FILE OF CIT-I INDORE. HOWEVER THE SAME HAS BE EN RESTORED BACK TO THE DIRECTOR(EXEMPTION) IT AMOUNTS TO MIST AKE U/S 254(2) WHICH WE RECTIFY AND THE MATTER IS RESTORED TO THE FILE OF CIT-I FOR RECONSIDERATION OF ASSESSEES CLAIM OF RE GISTRATION U/S 12AA AS PER PROVISIONS OF LAW. 4. IN THE RESULT MISC. APPLICATION IS ALLOWED. THIS ORDER HAS BEEN PRONOUNCED IN THE OPEN COURT ON 26 TH MARCH 2012. SD/- SD/- (JOGINDER SINGH) ( R.C.SHARMA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 26 TH MARCH 2012. CPU* 2326