SHRI JAIN SWETAMBAR MURTIPUJAK TAPAGACHCH SANGH TRUST,RAJKOT-GUJARAT vs. THE CIT(EXEM.), AHMEDABAD-GUJARAT

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ITA 98/RJT/2017Status: DisposedITAT Rajkot01 February 20184 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the appeal against the CIT's order granting registration from a later date was not maintainable. The assessee's grievance was about not receiving a duplicate certificate, for which the remedy lies elsewhere, not in an appeal to the Tribunal.

What were the facts?

The assessee trust, established in 1973, applied for a duplicate registration certificate under Section 12AA of the Income Tax Act, claiming it had original registration from 1973. The CIT granted registration from July 15, 2016, instead of the claimed original date.

What were the issues?

Whether an appeal to the ITAT is maintainable against an order granting registration under Section 12AA from a date later than the claimed original date, when the assessee sought a duplicate certificate.

Which sections of the Income-tax Act were involved?

Section 12AA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAJKOT BENCH, RAJKOT

Before: Shri Rajpal Yadav & Shri Amarjit Singh

For Appellant: Shri D.M. Rindani, A.R
For Respondent: Shri Hargovind Singh, CIT-D.R, Shri D.M. Rindani, A.R

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

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 3

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 (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:-

1.

Assessee

2.

Revenue

3.

Concerned CIT

4.

CIT (A)

5.

DR, ITAT, Ahmedabad

6.

Guard file. By order,

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