Ram Swarup Goela Memorial Charitable Trust, New Delhi v. DIT(E), New Delhi

MA 6/DEL/2011 | 2008-2009
Pronouncement Date: 18-03-2011 | Result: Allowed

Appeal Details

RSA Number 620124 RSA 2011
Assessee PAN AABTR2829R
Bench Delhi
Appeal Number MA 6/DEL/2011
Duration Of Justice 1 month(s) 29 day(s)
Appellant Ram Swarup Goela Memorial Charitable Trust, New Delhi
Respondent DIT(E), New Delhi
Appeal Type Miscellaneous Application
Pronouncement Date 18-03-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted F
Tribunal Order Date 18-03-2011
Assessment Year 2008-2009
Appeal Filed On 20-01-2011
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI BENCH BENCH BENCH BENCH E EE E : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI C.L.SETHI JM AND SHRI BEFORE SHRI C.L.SETHI JM AND SHRI BEFORE SHRI C.L.SETHI JM AND SHRI BEFORE SHRI C.L.SETHI JM AND SHRI A.K.GARODIA A.K.GARODIA A.K.GARODIA A.K.GARODIA AM AM AM AM MISCELLAN MISCELLAN MISCELLAN MISCELLANEOUS APPLICATION NO.06 EOUS APPLICATION NO.06 EOUS APPLICATION NO.06 EOUS APPLICATION NO.06/DEL/2011 /DEL/2011 /DEL/2011 /DEL/2011 (IN ITA NO. (IN ITA NO. (IN ITA NO. (IN ITA NO.3056 3056 3056 3056/DEL/20 /DEL/20 /DEL/20 /DEL/2008 0808 08) )) ) ASSESSMENT YEAR : ASSESSMENT YEAR : ASSESSMENT YEAR : ASSESSMENT YEAR : N.A. N.A. N.A. N.A. SHRI RAM SARUP GOELA SHRI RAM SARUP GOELA SHRI RAM SARUP GOELA SHRI RAM SARUP GOELA MEMORIAL CHARITABLE TR MEMORIAL CHARITABLE TR MEMORIAL CHARITABLE TR MEMORIAL CHARITABLE TRUST UST UST UST C CC C- -- -52 ROHIT KUNJ 52 ROHIT KUNJ 52 ROHIT KUNJ 52 ROHIT KUNJ PITAMPURA PITAMPURA PITAMPURA PITAMPURA DELHI. DELHI. DELHI. DELHI. PAN NO.AABTR2829R. PAN NO.AABTR2829R. PAN NO.AABTR2829R. PAN NO.AABTR2829R. VS. VS. VS. VS. DIRECTOR OF INCOME TAX DIRECTOR OF INCOME TAX DIRECTOR OF INCOME TAX DIRECTOR OF INCOME TAX (EXEMPTION) (EXEMPTION) (EXEMPTION) (EXEMPTION) DELHI. DELHI. DELHI. DELHI. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI SALIL AGGRAWAL ADVOCATE. REVENUE BY : SHRI K.RAVI RAMCHANDRAN SR.DR ORDER ORDER ORDER ORDER PER C.L. PER C.L. PER C.L. PER C.L.SETHI SETHI SETHI SETHI J J J JM : M : M : M : THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY T HE ASSESSEE IN RESPECT OF THE ORDER DATED 26.5.2010 PA SSED BY THIS TRIBUNAL IN THE ABOVE REFERRED APPEAL. 2. THE ASSESSEES ABOVE REFERRED APPEAL WAS INITIAL LY DISMISSED FOR WANT OF PROSECUTION VIDE ORDER DATED 7.7.2009. THEREAFTER ON AN APPLICATION FILED BY THE ASSESSEE U/S 254(2) TRIBUNALS ORDER DATED 7.7.2009 WAS RECALLED AND TH IS APPEAL WAS RESTORED TO ITS FILE FOR FRESH DISPOSAL ON MERITS VIDE ORDER DATED 19.2.2010 PASSED IN M.A.NO.679/DEL/2009. THEREAFTE R THIS APPEAL AGAIN CAME FOR HEARING AND THIS APPEAL WAS D ISPOSED OF ON MERITS VIDE ORDER DATED 26.5.2010. NOW THE ASS ESSEE HAS FILED THIS MISCELLANEOUS APPLICATION IN RESPECT OF THE TRIBUNALS MA-06/DEL/2011 2 FRESH ORDER DATED 26.5.2010 POINTING OUT CERTAIN CL ERICAL MISTAKES IN THE ORDER. 3. THE ASSESSEE HAS POINTED OUT THAT TRIBUNAL IN IT S ORDER IN PARA 4 AT PAGE 3 (8 TH LINE FROM THE END OF THE PARA 4 AS PAGE 3) HAS OBSERVED AS UNDER:- WE FOUND THAT ON 25.9.2008 THE ASSESSEE TRUST HAS FILED ANOTHER APPLICATION FOR REGISTRATION U/S 12A AND ALSO APPLICATION U/S 80G(5)(VI) AND THE DIT(E) HAS GRANTED REGISTRATION U/S 12A READ WITH SECTION 12AA ON 29.08.2008 FOR AY 2009-10 ONWARDS. 4. THE ASSESSEE POINTED OUT THAT THE REGISTRATION A GAINST ANOTHER APPLICATION FOR REGISTRATION U/S 12A WAS AC TUALLY GRANTED ON 31.3.2009. IT WAS THUS SUBMITTED THAT THE TRIBU NAL HAS INADVERTENTLY RECORDED THAT ON SUBSEQUENT APPLICATI ON DATED 25.9.2008 REGISTRATION WAS GRANTED ON 29.8.2008 AS AGAINST 31.3.2009. WE HAVE GONE THROUGH THE TRIBUNALS ORD ER AS A WHOLE AND FIND THAT THE REGISTRATION ON ASSESSEES SECOND APPLICATION DATED 25.9.2008 WAS ACTUALLY GRANTED ON 31.3.2009. WE THEREFORE RECTIFY OUR ORDER BY SUBSTITUTING 2 9.8.2008 IN 8 TH LINE FROM THE END OF PARA 4 OF THE ORDER BY 31.3.2 009. IN OTHER WORDS THE EXPRESSION 29.8.2008 MENTIONED AT LINE 8 FROM THE END OF PARA 4 SHOULD BE READ AS 31.3.2009. WE RE CTIFY OUR ORDER ACCORDINGLY. 5. SIMILARLY IN PARA 6 OF THE ORDER THE TRIBUNAL HAS STATED THAT DIT(EXEMPTION) IS DIRECTED TO GRANT REGISTRATION TO THE ASSESSEE TRUST AS APPLIED VIDE ITS APPLICATION DATED 29.8.20 08 INSTEAD OF 19.3.2008 WHICH IS THE CORRECT DATE OF FIRST APPLIC ATION FOR MA-06/DEL/2011 3 REGISTRATION U/S 12A. WE THEREFORE RECTIFY OUR O RDER BY SUBSTITUTING THE DATE 29.8.2008 BY 19.3.2008 IN LINE 3 OF PARA 6 OF THE ORDER. 6. THE TRIBUNAL ORDER DATED 26.5.2010 STANDS MODIFI ED ACCORDINGLY. 7. IN THE RESULT THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. DECISION PRONOUNCED IN THE OPEN COURT ON CONCLUSION OF HEARING ON 18 TH MARCH 2011. SD/- SD/- (A.K.GARODIA (A.K.GARODIA (A.K.GARODIA (A.K.GARODIA) )) ) (C.L.SETHI (C.L.SETHI (C.L.SETHI (C.L.SETHI) )) ) ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER DATED : 18.03.2011. VK. COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ITAT ASSISTANT REGISTRAR MA-06/DEL/2011 4