SHRI GURU TEG BAHADUR EDUCATIONAL TRUST,JALANDHAR vs. COMMISSIONER OF INCOME TAX -( EXEMPTIONS), CHANDIGARH

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ITA 104/ASR/2022Status: DisposedITAT Amritsar26 December 2022AY 2018-193 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the matter regarding grant of registration for AY 2018-19 was already restored to the CIT(E) for fresh decision. Since the appeal was filed against an order that was superseded by the restoration order, the appeal was dismissed as infructuous.

What were the facts?

The assessee trust had applied for registration under Section 12AA. The ITAT had previously restored the matter to the CIT(E) for fresh consideration for AY 2018-19. The CIT(E) had granted registration for AY 2018-19, but the appeal was filed against an earlier order.

What were the issues?

Whether the appeal is maintainable when the issue has been restored to the lower authority for fresh consideration and the impugned order is no longer relevant.

Which sections of the Income-tax Act were involved?

Section 12AA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR

Before: DR. M. L. MEENA & SH. ANIKESH BANERJEE

Hearing: 19.12.2022Pronounced: 26.12.2022

This appeal has been filed by the assessee against the order of the Ld. Commissioner of Income Tax (Exemptions), Chandigarh dated 30.03.2022 in respect of Assessment Year 2018-19.

Guru Teg Bahadur Educational Trust v. CIT

2. The assessee has raised the following grounds of appeal:

“1. That the order passed by the CIT (Exemptions) Chandigarh is against law and facts of the case.

2.

That the assessee had applied for registration to the CIT (E) Chandigarh for A.Y.2017-18 but the application was rejected by the CIT (E) Chandigarh while dated the order 27-09-17, against which the assessee’s appeal has been accepted by the ITAT Amritsar and registration was granted for A.Y 2017-18. The C1T(E) Chandigarh vide its order dated 9-2- 2022 has granted registration for A.Y. 2018-19 but it was applied for A.Y.2017-18 by the ITAT Amritsar Bench Amritsar which the Hon’ble ITAT Amritsar Bench ,Amritsar has granted registration for A.Y. 2017-18. Aggrieved, the assessee filed this appeal.

3.

That the assessee requests to add or amend the grounds of appeal before the same is heard or disposed off.”

3. It is evident from the record that in the present case, the ITAT Amritsar Bench has restored the matter regarding grant of registration u/s 12AA to the ld. CIT(E), Chandigarh vide its order dated 30.03.2022 in respect of Assessment Year 2018-19 in to decide afresh without being influenced by the observation of the Bench made in the said judgment. Since, the appeal in respect of Assessment Year under consideration on identical issue is already disposed of in the case of the appellant assessee and hence this appeal is dismissed as infructuous.

Further, the ground no. 2 of appeal is not arising out of the impugned order and, therefore, it is rejected as infructuous.

Guru Teg Bahadur Educational Trust v. CIT 4. In view of the above, the appeal of the appellant-assessee is disposed of in the terms indicated as above.

Order pronounced in the open court on 26.12.2022

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