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TMI Blog2015 (12) TMI 1416X X X X Extracts X X X X X X X X Extracts X X X X ..... the facts and circumstances of the case, learned Commissioner of Income Tax (Exemption) has erred in law and on facts in rejecting the application u/s 154 filed by the assessee that too without appreciating the facts and circumstances of the case and without giving adequate opportunity of hearing. ii. That having regard to the facts and circumstances of the case, learned Commissioner of Income Tax (Exemption) has erred in law and on facts in not appreciating the established position of law as explained by assessee in its petition u/s 154 of the Act. iii. That in any case and in any view of the matter, action of learned Commissioner of Income Tax(Exemption) in passing the impugned order u/s 154 and not allowing the relief as claimed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 20.09.2010 granting registration to the assessee. The relevant portion of the order is reproduced below: "In compliance to the order passed by the ITAT vide ITA No. 2903/Del/2006, dated 31.01.2007, the society/local authority is granted registration as per the provisions of section 12AA of the Income Tax Act, 1961 with effect from 31.03.2003 i.e. the date of filing of application. Entry of the application is made in the register maintained in this office for the purpose at SI No. 49/2006-07." 2.2 The assessee was aggrieved with the date from which the registration was granted by the Commissioner of Income Tax, Ghaziabad. In view of the assessee, according to the proviso just below the section 12(1)(a) of the Act, the registration was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) raised question on the maintainability of the appeal. He submitted that any rectification order passed in respect of the order passed under Section 12AA of the Act is not included in the orders which are appealable to the Tribunal under section 253 of the Act. The relevant part of the section is reproduced as under: "253. (1) Any assessee aggrieved by any of the following orders may appeal to the Appellate Tribunal against such order- (a) ................. (b) ................... (ba) ................ (c) an order passed by a [Principal Commissioner or] Commissioner under section 12AA or under clause (vi) of sub-section (5) of section 80G or under section 263 or under section 271 or under section 272A or an order passed by h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be conferred upon an assessee. In this respect, we would like to note the observations of the Tribunal, Delhi Bench in the case of Pradeep Singh Vs. Deputy Commissioner of Income Tax, reported in (2005) 93 ITD 0514. The Tribunal in the above case relied on the decision of Hon'ble Gujarat High Court in the case of Mandal Ginning & Pressing Co. Ltd. Vs. Commissioner of Income Tax (1973) 90 ITR 332 (Guj.) and on the other High Court's decisions, including the decision of Hon'ble Jurisdictional High Court in the case of Commissioner of Income Tax Vs. Mahabir Prasad & Sons, (1980) 125 ITR 165 (Del.). The relevant paras of the order in the case of Pradeep Singh (supra) are reproduced as under: "7. The above contention of the assessee was raise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contentions of the assessee and held that no appeal lies against the order of Assessing Officer under section 35(1). Their Lordships observed at pages 335-336 as under:- "It is clear, on a plain reading of section 30, sub-section (1), that a right of appeal is given by that sub-section against various orders and each of the orders against which a right of appeal is conferred is described by reference to the source of the power under which it is made. The clause on which reliance has been placed on behalf of the assessee is in the same strain. It confers a right of appeal against the amount of income assessed or the amount of tax determined under section 23. It is obvious that the Legislature did not intend to confer a right of appeal aga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11. This judgment clearly covers the issue before us. Similar view has been taken by the Hon'ble Madras High Court in the case of CIT v. Vellingiri Gounder & Bros. [1953] 24 ITR 166 and in the case of Vr. C. Rm. Adaikkappa Chettiar v. CIT [1970] 78 ITR 285 and also by Calcutta High Court in the case of CIT v. Rajnagar Tea Co. Ltd. [1973] 87 ITR 669 . This view is also fortified by the decision of Hon'ble Delhi High Court in the case of CIT v. Mahabir Prasad & Sons [1980] 125 ITR 1651 wherein it has been held that charging of interest is an integral process of assessment except where the ITO chooses to determine the liability for interest by an independent order and therefore, appeal would lie against the charging of interest if such appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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