GOPSAI AVINANDAN SANGHA,MEDINIPUR vs. CIT, EXEMPTIONS, KOLKATA

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ITA 158/KOL/2021Status: DisposedITAT Kolkata15 December 2021AY 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 held that the impugned order of the CIT(Exemption) rejecting the application was infructuous because it was passed after the Tribunal's earlier order which had already directed the grant of registration. Therefore, the subsequent order did not survive.

What were the facts?

The assessee's application for registration under Section 12AA was rejected by the CIT(Exemption). The assessee had previously appealed a similar rejection, and the Tribunal had set aside that order, directing the CIT(Exemption) to grant registration.

What were the issues?

Whether an order passed by the CIT(Exemption) rejecting an application for registration under Section 12AA is valid when a prior order on the same issue was set aside by the Tribunal with a direction to grant registration.

Which sections of the Income-tax Act were involved?

Section 12AA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH: KOLKATA

Before: Shri P. M .Jagtap, Vice-(KZ) & Shri A. T. Varkey, JM]

Pronounced: 15.12.2021

ORDER

Per Shri A. T. Varkey, JM:

1.

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’).

2.

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.

3.

In the result, the appeal of the assessee is dismissed being infructuous.

Order is pronounced in the open court on 15 December, 2021.

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