Antony Dominic, J. The appellant is a Trust registered under Section 12AA of the Income Tax Act. That registration was withdrawn by Annexure A1 order issued under Section 12AA(3). Appeal was filed against Annexure A1 order, which was allowed by the Tribunal by Annexure A3 order. However, the appellant sought rectification of Annexure A3 order by filing Annexure A4 application under Section 254(2) of the Income Tax Act. On Annexure A4 application, the Tribunal passed Annexure A5 holding thus;
“4. Now this Tribunal is of the considered opinion that if the activity of the taxpayer trust would not come under general public utility, this would go to the root of the matter, therefore, the entire gamut of issue has to be reconsidered in the light of the submission made by the ld.counsel for the taxpayer. Therefore, to appreciate the facts in a better manner and to do justice between the parties, this Tribunal is of the considered opinion that the order of this Tribunal dated 16.11.2012 needs to be recalled. Accordingly, by keeping the interest of justice in
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mind, the order of this Tribunal dated 16.11.2012 is hereby recalled”.
Accordingly, the appeal was posted afresh. It is challenging Annexure A5 order, this appeal is filed.
2. We heard the learned counsel appearing for the appellant and also the learned standing counsel appearing for the respondent.
3. In our view, the reasons stated in para 4 of Annexure A5 order are self explanatory. As a result of the rectification sought, the entire gamut of the issue was to be reconsidered. Therefore, the Tribunal thought it appropriate to rehear the appeal itself. This view taken by the Tribunal, according to us, does not suffer from any illegality justifying interference.
Appeal is dismissed.
Rp //True Copy// PA to Judge Sd/-
ANTONY DOMINIC JUDGE Sd/-
ANIL K. NARENDRAN JUDGE