MAHARSHI DAYANAND SMRITI NYAS,SILIGURI vs. CIT(EXP.), KOLKATA

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ITA 78/KOL/2021Status: DisposedITAT Kolkata06 May 2022AY 2020-212 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 noted that the assessee's appeal had become infructuous due to the subsequent grant of registration. Therefore, the appeal was dismissed.

What were the facts?

The assessee's application for registration under Section 12AA of the Income Tax Act was rejected. During the pendency of the appeal against this rejection, the assessee trust was granted registration in Form No. 10AC.

What were the issues?

Whether an appeal against the rejection of registration under Section 12AA becomes infructuous if registration is subsequently granted.

Which sections of the Income-tax Act were involved?

Section 12AA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA BENCH ‘A’ AT KOLKATA

Before: SHRI MANISH BORAD, HON’BLE & SHRI SONJOY SARMA, HON’BLE]

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘A’ AT KOLKATA [BEFORE SHRI MANISH BORAD, HON’BLE ACCOUNTANT MEMBER & SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER] Assessment Year: 2020-21 Maharshi Dayanand Smriti Nyas..........................................................................................Appellant Arya Samaj Mandir, Gurung Basti, Siliguri – 734 003. [PAN: AAATM 3893 R] Vs CIT (Exemptions), Kolkata ..................………………………………………..............................Respondent Appearances by: None appearing on behalf of the Assessee Shri Raju Lepcha, CIT, DR appearing on behalf of the Revenue: Date of concluding the hearing : May 04, 2022 Date of pronouncing the order : May 06, 2022 ORDER PER SONJOY SARMA, JM:

The present appeal has been preferred by the assessee against the rejection of application for registration u/s 12AA of the Income Tax Act, 1961 filed by the assessee before Ld. CIT(E), Kolkata dated 05.01.2021 for the assessment year 2013-14.

2.

At the time of hearing none appeared on behalf of the assessee. However, an application has been filed by the ld. AR of the assessee dated 29.04.2022 stating that the appeal was filed against the rejection of application for registration u/s 12AA of the I.T. Act. However, during the pendency of this appeal, the assessee trust has been granted the order for registration in Form No. 10AC on 24.09.2021 by the Income Tax Authority. Further, he annexed the copy of Form No. 10AC along with the said application. Besides, the AR submitted in Assessment Year: 2020-21 Maharshi Dayanand Smriti Nyas the said application stating that the instant appeal filed by the appellant became infructuous. We, after, perusal of the above application and the other documents filed by the assessess’s representative, we are of the considered view that the appeal became infructuous and accordingly we dismiss the appeal.

3.

In the result, the appeal of the assessee is dismissed. Order Pronounced in the Open Court on 6th May, 2022.

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