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£.)A"§'E;.D THIS 'rm; '7TH my (>1? l}E{3EMB§3R;'_"2G--{{Q~. : _
PRESENT MN ._"j LT' _
THE HONTSLE M1133. JL,:sT: :f*g;;'LA_V% V'
_BEL"'.'{'Wi£EN: " % M ' V
1.
The Co121.mi.sSi<3:"1eri(3f"1i1<::;::{1€:§f'Fg1x 7 V
£'2.R'_. "
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E3a1;1ga£0i'"a,§. _v
2. ‘}”%?;€: §”–)i;:’ect,01″ Q? fI’KC(}’i:11.€i’~’..?’é3X fiixemptisms),
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Efimlgaiare. ” ~ V …App€:11aI1ts
I’ ,,g 91’§ :~4[}§<, sésrgachaia, Adv.)
f s;'—-}iIiafida Sarcial and Educational Trust,
No." 24, Kadugondanahalii,
K " E1£*ira113. & HG. Shivarartiu, Aciva.)
‘ This ETA is filed undO–A of I.T.A<:t, 196.1
"'a1*isiI1g out of Qfdfir dateé 12.09.2007 passccl in {TA
No.Ei391 /BN{}/ 2007', praying to fermulatze the substa1'1tiai
C{LiffS1Zi.0'{"1S of law stated th€:1"eiI3 and allow .
set asida the ord~:::r passed 13}: the ITAT Ban.g'7.:a1o1'é§T'wif1 ¥'E'A
No.59}/BNG/2007, dateci 12.09.2(}O'7 a1'1c'i""':.¢’:1?:;1_§).t_.Viéi)f1VVs),”A
Ba11ga}0re.
This: ITA coming on forTVE1§ari1igv. ‘tgixis = L’
Cheiiur, J delivttrecl the f0}1c:aWir1–g; ¥~.
The present flied by €116
responclentf t1″z_3s§t ~ ‘f:315fl .I#;%2gi:3f1’:§.¥i’i£;_r1 ~ Section 12A 9f the
i23.co1:m3 Ta;§V__Ac”t, __{13_§:*1’e_in::i1’tsx:W_réfer1’ed to as ‘the Act’)
settking c<ig_1{iQn3ti0'i1. r)fjVd3Tlajg:&iCr Hie periezzd between 19, 1. .1 986
and T1.4.20{)«.1=.. f+\ppViare.i:ilyV§'§31ii1ar app}icai:i(m umirzzr Section
12A of Act. for registration on '§9.1.20()2 am} the
";saine.VCééJ31e;" to "1:;e=:. ctonsidsreci by the Dimctoz" cf inxrsme Tax
{ ;\§}.;cvi.§;\':..I'€_}.€§Ci.fIC.i cm. merits on 28.6.2002. Similarly
2.23}, ézonzicmatiozz of deiay was alga rejected as 110
(..§é3j1_:7.':$'iC was shown for such delay'. 'I"her&af£€1", matter
up befors izhét Appeliate 'I'1:'ibu1.1aI and 0:2 26,8,2{)()5,
§:I"¥1':}'§L1jI'};§2':i} €3{).'fiSi{i€f'€('1 tht: appeal ii1c~:~<'£ by the assessse against the
_r{~:fjactTim:2 of the appijca'{:ion éifld
becausct cvenfima earlier :;§;3p1iCa.ti0I1 the asssssee h:;i:{‘* S : V’
31191: 1’€giS€;:’::tin right from 1980 (.¥I]7§l’E?3_}J”{.’1.S..’
4. In {.116 present Case, on act(?01ii1t I’e’jec’€L1g cr i:’3:ié’:*
application on 2002, £316 applifgafégn £61″ mtg; bf: * L’
rejected S0 also ‘aha coizdonation. of_g1Vé1ay’:a\pp1i<.3atiQ:_1 cgfixae to be
rfijectecl for the reasons '–s§;%f;tcd'._ vr:é;s:ljer order. The
1'ejectio.n order of this matt,ez..1$?_e;s taken the 'T.ribuna1
'8.;.'3S€'SS8a.'3_.
ii} rm 591/200:5 ‘ “ii:is:;u:aa1 held that the
explmlatigii’flair”i3E§.Eat€€1:§:A${p}jiiC.§%iii0.n ‘fif1″C1Ver Section 12A of the Act
was to be :véi’c5c:$’§:t::V€i be condotazzd. It 51130 halt?
that regis%:rati§ji:.. s1101;i3_:iVgi;3nt€d from the igrzstrepticm of the
»”i;*1_1st Effzfszarg; L4;”§’99.9«’1″ci?:.1’0speC1:ivcl},f, This omisr 9f the
‘.§’–1ji%;:11:?aIV is~.1i:’w:§ ::r ‘<:1<1_aE3::11ge by revenue 'before: us.
I
1:518;.i,§'2€ :i"E?{i{iCiiQ11 of the appligtatiorx of 200% was can 11%:
j – 4g_§=o:.:,nd :§1.:1f:' i7)i:m<:t01' of "I'a;<; (Exempt:i0z1} hgzd rtijectzéd the
in 2002 and simflafly the rc:asn. for aflowing me:
x -..:fi§£§:1d;§:1atio:t: of delay, we are of [ha opinion, that gzresent appeai
to be {iisposed of by Ififllatldifig the matter ‘back to the
t.z”ib1,1:r3.a1 £0 dis;pa:>sc-3 of {TA 591] 2007 aft’EZS.h. We .
E01″ 1v3gistra’£iic:>n 111’id61” Seciagiani-A3 2}i.’ Actf;-.,_QI;1fr’
frczsm 12002-03 Qnwards and. all caixtgtxltiofis arse k’epi’tjfp(:;1.
AccordiI1g1}-°, this appgz-11 is €,1xi$}3rA>:S<.-"._e:i'
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