9911796707
TMI Blog2017 (9) TMI 972X X X X Extracts X X X X X X X X Extracts X X X X ..... or direction under article 226 of the Constitution of India, directing that the Revenue, Appellate Authorities and the Petitioner itself are not bound by the decision of the Respondent No.2 dated 21st February, 2014 for the Assessment Year 2009-10, in so far as it holds that the Petitioner was carrying on 'any activities in the nature of trade commerce or business' as contemplated in proviso to section 2(15) of the Act, as it was passed without jurisdiction by the Respondent No.2." 2. There is an accompanying Appeal also. But the petitioner assessee was called upon to satisfy this Court as to how an Appeal would lie against the order of the Tribunal when the final conclusions are in favour of the petitioner assessee/ appellant. Po ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otice, whereafter, an order was passed by the respondent on 16th December, 2011 (Exhibit "D") withdrawing the registration under Section 12A of the IT Act with effect from the assessment year 2009-2010. An Appeal was filed to the Tribunal against this order. This Appeal was allowed on 21st February, 2014. 8. Mr. Sridharan learned Senior Counsel appearing for the petitioner assessee would submit that in allowing the Appeal by the Tribunal, the Bench made certain observations. Our attention is invited to paragraph 7 of the Tribunal's order dated 21st February, 2014. 9. A Miscellaneous Application was filed terming this as an obvious and apparent mistake. The Tribunal partly accepted this Application on 7th October, 2014, but in the mean ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roviso to Section 2(15) is not attracted to its case. The object of the assessee being charitable in nature, the registration earlier granted has been erroneously cancelled. 15. The Tribunal heard both sides and examined the record. It also observed that such an issue came up for consideration before a coordinate Bench of the Tribunal on 4th February, 2014 in Income Tax Appeal No. 496/Mum/2012 and it passed a detailed order. The Tribunal concluded that the registration was granted under Section 12A of the Act. There is a Circular issued by the Central Board of Direct Taxes which binds the Department. The registration already granted under Section 12A can be cancelled only for the assessment year 2011-2012 and the subsequent years by consid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proviso to Section 2 Clause (15), therefore, were strictly not required. They were not necessary for the decision on the point involved. Once on jurisdiction, the petitioner was on a sound footing, then, we do not think that the observations of the Tribunal would have any bearing on the assessments that have been framed for the same and subsequent assessment year. In challenging that assessment orders if they are adverse to the petitioner's interest, and if such challenge is raised and is indeed pending, the Tribunal shall decide the issues or grounds in such Appeals pending before it on their own merits and in accordance with law. The Tribunal should not influence itself solely by the observations that have been made in paragraphs 7 an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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