Income Tax Appellate Tribunal - Rajkot
Shri Jain Swetambar Murtipujak ... vs The Cit(Exem.), Ahmedabad-Gujarat on 1 February, 2018
IN THE INCOME TAX APPELLATE TRIBUNAL
RAJKOT BENCH, RAJKOT
Before: Shri Rajpal Yadav, Judicial Member
and Shri Amarjit Singh, Accountant Member
[Conducted through E-Court at Ahmedabad]
ITA No. 98/Rjt/2017
Assessment Year N.A.
Shri Jain Swetambar The Commissioner of
Murtipujak Tapgachchh Income
Sangh Trust, Rajkot Vs Tax(Exemptions),
(Appellant) Ahmedabad
(Respondent)
Revenue by: Shri Hargovind Singh, CIT-D.R.
Assessee by: Shri D.M. Rindani, A.R.
Date of hearing : 18-01-2018
Date of pronouncement : 01-02-2018
आदेश /ORDER
PER : RAJPAL YADAV, JUDICIAL MEMBER:-
The present appeal is directed at the instance of assessee against the order of ld. CIT (Exemptions) dated 4th January, 2017 passed u/s. 12AA of the Income Tax Act, 1961. The assessee has pleaded that Ld. CIT(Exemptions), Ahmedabad erred in granting registration u/s. 12AA of the Income Tax Act, 2016 w.e.f. 15th July, I.T.A No. 97/Rjt/2017 A.Y. N.A. Page No 2 Shri Jain Swetambar Murtipujak Tapgachchh vs. CIT(E) 2016 instead of original date of application u/s. 12AA made by the appellant on 4th August, 1973.
2. With the assistance of ld. representative, we have gone through the records. It emerges from the records that assessee-trust came into existence on 26th June, 1973 when it got registration under Bombay Public Trust, 1950 vide registration no. A-2169. According to the assessee, it has applied for grant of registration u/s. 12A(a) of the Income Tax Act with the CIT, Rajkot on 4th August, 1973. Somehow it misplaced the certificate as well as the nos. The assessee further pleaded that right from 1975-76 up to 1985-86, it has been assessed u/s. 143 and all benefits flowing to a trust having registration under 12A who were given to it. The assessee moved an application for issuance of duplicate certificate of registration u/s. 12A. This application was moved on 12th July, 2016
3. The ld. Commissioner has considered this application of the assessee and granted registration u/s. 12A vide order dated 4th Jan, 2017.
4. The learned counsel for the assessee contended that assesssee has not applied for grant of a fresh registration rather it sought. Duplicate certificate of registration already granted to it in the year, 1973.
I.T.A No. 97/Rjt/2017 A.Y. N.A. Page No 3Shri Jain Swetambar Murtipujak Tapgachchh vs. CIT(E)
5. On due consideration of the facts and circumstances, we are of view that if an assessee applied for copy of any document lying with the department and such document was not supplied to the assessee, then, there is no appellate remedy qua such an action at the end of the revenue. The assessee has applied for issuance of a duplicate certificate and if such certificate was not supplied to the assessee as prayed for, then, the remedy of the assessee lies somewhere else instead of an appeal before the Tribunal. The Tribunal can entertain appeals against the orders provided in section 250 of the income Tax Act.
6. As far as impugned order of the ld. commissioner is concerned, the ld. counsel for the assessee submitted that the assessee is not aggrieved with the order because, at least registration from 15/07/2016 has been granted to it. There cannot be any grievance to the assessee to this order.
7. Considering the above facts, we are of the view that if assessee wants to get the duplicate copy of registration certificate according to it lying with the department, then, assessee has to seek its remedy somewhere else than before the Tribunal. This appeal is not maintainable as such. It is dismissed.
Order pronounced in the open court on 01-02-2018 Sd/- Sd/-
(AMARJIT SINGH) (RAJPAL YADAV)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Ahmedabad : Dated 01/02/2018
I.T.A No. 97/Rjt/2017 A.Y. N.A. Page No 4
Shri Jain Swetambar Murtipujak Tapgachchh vs. CIT(E) आदेश क त ल प अ े षत / Copy of Order Forwarded to:-
1. Assessee
2. Revenue
3. Concerned CIT
4. CIT (A)
5. DR, ITAT, Ahmedabad
6. Guard file.
By order, Assistant Registrar, Income Tax Appellate Tribunal, Rajkot