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Income Tax Appellate Tribunal, RAJKOT BENCH, RAJKOT
Before: Shri Rajpal Yadav & Shri Amarjit Singh
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 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
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 3
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.
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 (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 आदेश क" ""त"ल"प अ"े"षत / Copy of Order Forwarded to:-
Assessee
Revenue
Concerned CIT
CIT (A)
DR, ITAT, Ahmedabad
Guard file. By order,