The Commissioner Income Tax-Iii v. Shree Durga Mata Mandir Trust (Regd

IN THE HIGH COURT OF PUNJAB AND HARYANA ATCHANDIGARH. I.T.A. No.172 of 2010 (O&M)Date of decision: 6.8.2010 The Commissioner Income Tax-III -----Appellant. Vs. Shree Durga Mata Mandir Trust (Regd.) -----Respondent. CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOELHON'BLE MR. JUSTICE AJAY KUMAR MITTAL Present:-Mr. Vivek Sethi, Standing Counselfor the Revenue.for the Revenue. --- ADARSH KUMAR GOEL, J. 1. This appeal has been preferred by the revenue underSection 260-A of the Income Tax Act, 1961 (for short, “the Act”)against the order dated 28.5.2009 in I.T.A. No.1026/CHD/2007passed by the Income Tax Appellate Tribunal, Chandigarh, proposing to raise following substantial questions of law:- “1. Whether on the facts and in the circumstancesof the case, Hon’ble ITAT is right in lawcondoning the delay for filing the application forregistration under section 12A of the I.T.Act inview of the factual findings of the CIT to thiseffect that there is nothing to show that theapplicant trust was prevented from making theapplication before the expiry date for sufficientreasons.of the case, Hon’ble ITAT is right in lawcondoning the delay for filing the application forregistration under section 12A of the I.T.Act inview of the factual findings of the CIT to thiseffect that there is nothing to show that theapplicant trust was prevented from making theapplication before the expiry date for sufficientreasons. 2. Whether on the facts and in the circumstancesof the case, Hon’ble Income Tax AppellateTribunal was right in law in condoning the delay24½ years in submission of application forregistration u/s 12A of I.T.Act by relying on thedecision of Hon’ble Supreme Court in the caseof Motilal Padampath Sugar Mills Co. Ltd. (118ITR 326) (SC) which is distinguishable on facts.”of the case, Hon’ble Income Tax AppellateTribunal was right in law in condoning the delay24½ years in submission of application forregistration u/s 12A of I.T.Act by relying on thedecision of Hon’ble Supreme Court in the caseof Motilal Padampath Sugar Mills Co. Ltd. (118ITR 326) (SC) which is distinguishable on facts.” 2. The assessee is a charitable trust which was createdon 15.11.1983 as per trust deed registered with the SubRegistrar, Ludhiana. It applied for registration under Section12AA of the Act on 30.5.2007. The Commissioner rejected theprayer for condonation of delay and granted registration w.e.f.1.4.2007 i.e. the year in which the application was made. Onappeal, the Tribunal upheld the plea of the assessee forregistration from the date of its creation. 3. When the matter came up for hearing earlier, weasked learned counsel for the revenue to ascertain if there wasany tax liability of the assessee in the earlier years and whetherany demand was pending. After taking instructions, he statesthat no demand was outstanding against the assessee. In thesecircumstances, the questions raised are academic, as no taxbenefit is taken by the assessee by registration from an earlierdate. 4. In view of above, the questions raised cannot be heldto be substantial questions of law. 5. The appeal is dismissed. (ADARSH KUMAR GOEL) JUDGE JUDGE August 06, 2010MITTAL )ashwani ( AJAY KUMAR JUDGE JUDGE