Income Tax Appellate Tribunal - Rajkot
Shree Kamdar Education Trust,, ... vs The Income Tax Officer, Ward-2(2),, ... on 10 December, 2019
आयकर अपील य अ धकरण, राजकोट यायपीठ, राजकोट ।
IN THE INCOME TAX APPELLATE TRIBUNAL
RAJKOT BENCH, RAJKOT
[ Conducted through E-Court at Ahmedabad ]
BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER And
SHRI WASEEM AHMED, ACCOUNTANT MEMBER
MA No.04/Rjt/2013
(In I.T.A. No.185/Rjt/2009)
[Assessment Year : - ]
The ITO Ward-2(2) Vs. Shree Kamdar Education
Rajkot Trust
"Vinod"
2-Karanpara Rajkot
[PAN No.AAATK 4099 H]
(Applicant) .. (Respondent)
Applicant by : Shri Anil Kumar Das, Sr.DR
Respondent by : -None-
Date of Hearing 06/12/2019
Date of P ronouncement 10/12/2019
ORDER
PER RAJPAL YADAV, JUDICIAL MEMBER:
The present miscellaneous application is directed at the instance of the Revenue pointing out apparent error in the order of the ITAT Rajkot Bench, Rajkot passed in ITA No.185/Rjt/2009 dated 30/10/2012.
2. It is pleaded in the application that registration granted u/s.12AA of the Income Tax Act, 1961 (hereinafter referred to as "the Act") to the assessee was cancelled by the Commissioner of Income Tax against which an appeal was filed by the assessee before the ITAT. The Tribunal while setting aside the order of the CIT has observed that registration was granted u/s.12A of the Act and, therefore, MA No.4/Rjt/2013 (in ITA No.185/Rjt/2009-Assessee's appeal) ITO vs. Shree Kumar Education Trust -2- there was no power with the CIT to cancel this registration u/s.12AA(3) of the Act. Accordingly, the Tribunal has set aside the order of the CIT(Exemption) and allowed the appeal of the assessee. According to the Revenue, the registration was not granted u/s.12A(a) of the Act, but it was u/s.12AA, which was inserted by the Finance (2)Act, 1996 w.e.f. 01/04/1997. The registration was granted to the assessee on 16/01/2001. Thus, according to the Revenue an apparent error has been committed by the Tribunal which required rectification.
3. However, it has been brought to our notice that against the order of the Tribunal an appeal bearing Tax Appeal No.224 of 2013 was filed by the Revenue before the Hon'ble High Court and following question of law stands admitted for adjudication by the Hon'ble High Court on 03/04/2013.
"Whether the income Tax Appellate Tribunal was justified in holding that the CIT(A) did not have power to cancel the registration of the respondent- assessee till 1st June 2010, when Section 12AA of the Income-tax Act, 1961 was amended, though the registration of the Trust was granted on 16th January 2001 ie, after the amendment in Section 12A of the Act and introduction of Section 12AA of the Act w.e.f. 1st April 1997."
ORDER Sd/-
(Ms. SONIA GOKANI.J)"
4. The power of rectification u/s.254(2) of the I.T. Act can be exercised only when the mistake which is sought to be rectified is an obvious and patent mistake which is apparent from the record and not a mistake which requires to be established by arguments and a long drawn process of reasoning on points on which there may conceivably be two opinions.
MA No.4/Rjt/2013(in ITA No.185/Rjt/2009-Assessee's appeal) ITO vs. Shree Kumar Education Trust -3-
5. A perusal of the order of the Tribunal would indicate that it has formed an opinion that earlier order was passed u/s.12A(1) of the Act. Copy of this order, granting registration to the assessee has not been placed before us in this miscellaneous application. More so, identical question has been admitted by the Hon'ble High Court in the tax appeal of the Revenue. Therefore, we do not find any apparent error in the order of the Tribunal passed in ITA No.185/Rjt/2009, dated 30/10/2012.
6. In the result, miscellaneous application filed by the Revenue is dismissed.
This Order pronounced in Open Court on 10/ 12 /2019
Sd/- Sd/-
( WASEEM AHMED ) ( RAJPAL YADAV )
ACCOUNTANT MEMBER JUDICIAL MEMBER
Ahmedabad; Dated 10/ 12 /2019
ट .सी.नायर, व. न.स./T.C. NAIR, Sr. PS
आदे श क त ल प अ े षत/Copy of the Order forwarded to :
1. अपीलाथ / The Applicant
2. यथ / The Respondent.
3. संबं धत आयकर आयु#त / Concerned CIT
4. आयकर आय#
ु त(अपील) / The CIT(A)-Rajkot -II
5. 'वभागीय त न ध, आयकर अपील य अ धकरण,राजोकट/DR,ITAT, Rajkot
6. गाड5 फाईल / Guard file.
आदे शानुसार/ BY ORDER, स या'पत त //True Copy// उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपील य अ धकरण, राजोकट / ITAT, Rajkot