Income Tax Appellate Tribunal - Chennai
Karandhai Tamil Sangam, Thanjavur vs Department Of Income Tax on 24 August, 2012
IN THE INCOME TAX APPELLATE TRIBUNAL
'B' BENCH, CHENNAI
BEFORE Dr. O.K.NARAYANAN, VICE-PRESIDENT
AND SHRI VIKAS AWASTHY, JUDICIAL MEMBER
M.P. No.120(Mds)/2012 In
ITA No.960(Mds)/2011
Assessment Year : 2010-11
The Addl. Commissioner of Karandhai Tamil Sangam,
Income-tax, Vs. 1922, Seshaiya Sasthriyar
Thanjavur Range, Road, Karuthattangudi,
Thanjavur. Thanjavur.
PAN AABTK6593P.
(Petitioner) (Respondent)
Petitioner by : Shri S.Das Gupta, IRS, JCIT
Respondent by : Shri K.Meenakshisundaram, ITP.
Date of Hearing : 24th August, 2012
Date of Pronouncement : 24thAugust, 2012
ORDER
PER Dr.O.K.NARAYANAN, VICE-PRESIDENT:
This miscellaneous petition is filed by the Revenue. The petition is in the nature of rectification petition. It is filed in the context of the order of the Tribunal dated 9-8-2011 in ITA -2- MP No.120 of 2012 No.960(Mds)/2011. In the said order we have directed the appropriate authority to grant registration to the assessee society under section 12AA of the Income-tax Act, 1961.
2. Now, this petition is filed by the Revenue stating that the Tribunal has erred in giving retrospective registration to the assessee and registration could be granted only with effect from the assessment year 2011-12. The Revenue has also raised a number of grounds to establish its contention that the provisions of law stated in section 11 do not apply to the assessee-trust.
3. We heard Shri S.Das Gupta, the learned Joint Commissioner of Income-tax appearing for the Revenue and Shri K.Meenakshisundaram, the learned counsel appearing for the respondent-assessee.
4. First of all, we find that this rectification petition is not maintainable for want of jurisdiction. The respondent in the appeal considered by the Tribunal in ITA No.960(Mds)/2011 is -3- MP No.120 of 2012 the Commissioner of Income-tax-II at Tiruchirapalli, who is the appropriate authority to grant registration under section 21AA of the Act. This rectification petition is, on the other hand, filed by the Additional Commissioner of Income-tax, Thanjavur Range at Thanjavur. The present incumbent has no jurisdiction to file such a rectification petition before the Tribunal. If at all it is necessary, the petition should have been filed by the same authority who passed the order under section 12AA of the Act and who was the respondent before the Tribunal in ITA No.960(Mds)/2011.
5. On the above ground of jurisdiction itself this miscellaneous petition is not maintainable and liable to be rejected in limine.
6. Dehors the above lack of jurisdiction, if we examine the contents of the petition filed by the Revenue, we find that the Revenue is seeking a review of the order passed by the Tribunal, which ofcourse is not possible in law.
-4- MP No.120 of 2012
7. This petition is accordingly dismissed.
Order pronounced in the open court at the time of hearing on Friday, the 24th of August, 2012 at Chennai.
Sd/- Sd/-
(Vikas Awasthy) (Dr. O.K.Narayanan)
Judicial Member Vice-President
Chennai,
Dated the 24th August, 2012.
V.A.P.
Copy to: (1) Petitioner
(2) Respondent
(3) CIT
(4) CIT(A)
(5) D.R.
(6) G.F.