CIT-1 Rajkot v. Perfect Education Charitable Trust
[Citation -2019-LL-0823-6]

Citation 2019-LL-0823-6
Appellant Name CIT-1 Rajkot
Respondent Name Perfect Education Charitable Trust
Court ITAT-Rajkot
Relevant Act Income-tax
Date of Order 23/08/2019
Judgment View Judgment
Keyword Tags genuineness of the activities • grant of registration • charitable trust • apparent error • rectification of mistake • mistake apparent from record
Bot Summary: Application is directed at the instance of the Revenue pointing out apparent error in the order of Tribunal dated 31.1.2014 passed in ITA.No. It emerges out from the order that the assessee has applied for grant of registration under section 12A of the Income Tax Act, 1961 which was rejected by the Commissioner vide order dated 29.11.2012. Aggrieved with this order, the assessee came in appeal before the Tribunal, who after MA No.18/RJT/2014 2 elaborate discussion allowed the appeal and directed the Commissioner to grant registration under section 12A of the Act. Revenue has pleaded that for grant of registration under section 12A it is necessary for the Trust to establish genuineness of the activities because it has commenced its activities. The Tribunal has observed that for grant of registration only objects are to be seen whether they are charitable in nature or not. Thus, in view of the Revenue, the Tribunal has not considered one of the alternative contentions raised by it in the order. We find that the Tribunal has examined all these aspects, and thereafter adjudicated the issue on merit.


IN INCOME TAX APPELLATE TRIBUNAL, RAJKOT [Conducted through E Court at Ahmedabad] BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Misc. Application NO.18/RJT/2014 IN ITA No.05/RJT/2013 / Asstt.Year - CIT-1 Perfect Education Charitable Trust Rajkot. Vs. Nr.Navjivan School Sardharpur Road Patel Chowk, Jetpur PAN AABTP9791Q (Applicant) (Responent) Revenue by Shri Praveen Verma, Sr.DR Assessee by Shri Kalpesh Doshi, AR Date of Hearing 20/08/2019 / Date of Pronouncement 23/08/2019 ORDER PER RAJPAL YADAV, JUDICIAL MEMBER: Present Misc. Application is directed at instance of Revenue pointing out apparent error in order of Tribunal dated 31.1.2014 passed in ITA.No.05/RJT/2013. 2. It emerges out from order that assessee has applied for grant of registration under section 12A of Income Tax Act, 1961 which was rejected by Commissioner vide order dated 29.11.2012. Aggrieved with this order, assessee came in appeal before Tribunal, who after MA No.18/RJT/2014 2 elaborate discussion allowed appeal and directed Commissioner to grant registration under section 12A of Act. Revenue has pleaded that for grant of registration under section 12A it is necessary for Trust to establish genuineness of activities because it has commenced its activities. Tribunal has observed that for grant of registration only objects are to be seen whether they are charitable in nature or not. Thus, in view of Revenue, Tribunal has not considered one of alternative contentions raised by it in order. Hence, Tribunal committed apparent error. 3. On due consideration of above facts and circumstances, we are of view that power of rectification under section 254 of Income Tax Act can be exercised only when mistake, which is sought to be rectified, is obvious patent mistake, which is apparent from record and not mistake, which is required to be established by arguments and long drawn process of reasoning on points, on which there may conceivably be two opinions. We find that Tribunal has examined all these aspects, and thereafter adjudicated issue on merit. It has not committed any apparent error. Accordingly, application is rejected. 4. In result, MA of assessee is dismissed. Order pronounced in Court on 23rd August, 2019 at Ahmedabad. Sd/- Sd/- (AMARJIT SINGH) (RAJPAL YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 23/08/2019 CIT-1 Rajkot v. Perfect Education Charitable Trust
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