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Income Tax Appellate Tribunal, “A” BENCH: KOLKATA
Before: Shri P. M .Jagtap, Vice-(KZ) & Shri A. T. Varkey, JM]
ORDER
Per Shri A. T. Varkey, JM:
This is an appeal preferred by the assessee against the order of the CIT (Exemption), Kolkata dated 30.03.2021 rejecting the assessee’s application for registration u/s 12AA of the Income Tax Act (hereinafter the ‘Act’).
At the outset, the Ld. AR of the assessee, Shri Soumitra Choudury, drew our attention to the history of this case. According to him, the Ld. CIT(Exemption) had passed similar order dated 18.12.2019 earlier to this impugned order and the assessee had challenged it before this Tribunal by preferring an appeal [ITA Nos.232&233/Kol/2020] wherein the Tribunal by order dated 12.04.2021 was pleased to set aside the order of the Ld. CIT(Exemption), Kolkata dated 18.12.2019 and directed the CIT(Exemption) to grant registration to the assessee u/s 12AA of the Act. Since the Tribunal’s order (dt. 12.04.2021) was after the impugned order of the Ld. CIT(Exemption) again rejecting the application for registration u/s 12A of the Act, according to the Ld. AR, the impugned action of Ld. CIT(Exemption) is infructuous.
Assessment Year: 2020-21 Gopsai Avinandan Sangha From the aforesaid narrated events which has happened after the impugned order (dated 30.03.2021), we note that the order of the Ld. CIT(Exemption) dated 30.03.2021 is infructuous, since the assessee’s earlier order of the Ld. CIT(Exemption) dated 18.12.2019 has merged with the order of the Tribunal dated 12.04.2021 and therefore, the impugned order of the Ld. CIT(Exemption) dated 30.03.2021 does not survive and, the legal effect is that all subsequent actions taken by the assessee as well as the CIT(Exemption) on the issue of registration u/s 12A of the Act does not survive. In view of the discussion, the appeal of the assessee is infructuous and is disposed off with the aforesaid observation.
In the result, the appeal of the assessee is dismissed being infructuous.
Order is pronounced in the open court on 15 December, 2021.