- (1.) Learned counsel for appellant has filed an application(I.A. No.9211/2009) for amendment in the memo of appeal.
(2.) It is stated that the present appeal was filed against the order relating to penalty, whereas the original order relating to registration of Krishi Upaj Mandi Samiti under Section 12-A of the Income Tax Act, 1961(hereinafter referred to as 'the Act'), was not challenged. Therefore, she may be permitted to amend the memo of appeal challenging the registration under Section 12-A of the Act also.
(3.) It is relevant to mention that the order relating to registration under Section 12-A of the Act has already been considered on merits by the Division Bench of this Court and the same has been decided against the Revenue/appellant in D.B. Income Tax Appeal No.-167/2010-Commissioner of Income Tax, Jaipur-III, Jaipur Vs. M/s. Krishi Upaj Mandi Samiti, Shrimadhopur, District Sikar, decided on 18.08.2010, 2011 331 ITR 174. Since the original order relating to registration under Section 12-A of the Act itself has been considered and the same has been decided against the Department, therefore, no useful purpose will be served in allowing the application for amendment in the memo of appeal. The present appeal is only in respect of penalty, therefore, the same has to be dismissed as the question relating to registration itself has been decided against the Department.;