HEVAEN JOURNEY MINISTRIES TRUST,CHENNAI V. ASSESSING OFFICER, EXEMPTION WARD-4, CHENNAI

ITA 2173/CHNY/2024

AI Insights

The case involves Heaven Journey Ministries Trust, which appealed against the order of the Learned Commissioner of Income Tax (Appeals) confirming the disallowance of a claim under section 11 of the Income-tax Act, 1961. The disallowance was initially made by the Central Processing Center (CPC), Bengaluru, due to the Trust's failure to file its return of income by the prescribed due date. The Trust argued that the delay was caused by the death of its managing trustee and sought condonation for the delay in filing the return, referencing CBDT Circular No.10/2019. The Tribunal decided to remand the case back to the CIT(A) to await the decision on the condonation petition before proceeding with the appeal.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 107027 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-12-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2022-2023
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: G. SARATHA
• Assessee Lawyers: M.S.PANDIAN
• Keywords: Condonation of delay; Set aside
• Section: 143(1); 11

Judgement Text

"आयकर अपीलीय अिधकरण, ‘ए’ \u0011ा यपीठ, चे\u0016ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI \u0019ी एबी टी. वक , \u0011ा ियक सद! एवं \u0019ी जगदीश, लेखा सद! क े सम( BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2173/Chny/2024 िनधा:रण वष: /Assessment Year: 2022-23 Heaven Journey Ministries Trust, No.36, 1st Street, Kasthuribai Nagar, Anakaputhur, Chennai – 600 070 Vs. The Assessing Officer, Exemption Ward No.4, Chennai. [PAN: AAATH 7928L] (अपीलाथ\u0007/Appellant) (\b यथ\u0007/Respondent) अपीलाथ की ओर से/ Appellant by : Shri M.S.Pandian, Advocate GHथ की ओर से /Respondent by : Mrs. G. Saratha, Addl. CIT सुनवाई की तारीख/Date of Hearing : 21.11.2024 घोषणा की तारीख /Date of Pronouncement : 27.12.2024 आदेश / O R D E R PER JAGADISH, A.M : Aforesaid appeal filed by the assessee for Assessment Year (AY) 2022-23 arises out of the order of Learned Commissioner of Income Tax, Addl/JCIT(A)-1, Nagpur [hereinafter “CIT(A)”] dated 05.08.2024 vide intimation u/s. 143(1) of the Income-tax Act, 1961 (hereinafter “the Act”) issued by CPC, Bengaluru dated 03.03.2023. ITA No.2173/Chny/2024 :- 2 -: 2. The only effective ground of appeal in this appeal of assessee is against the order of Ld. CIT(A) in confirming the order of CPC, Bengaluru disallowing the claim u/s.11 of the Act on the ground that the assessee has not filed return within prescribed time. 3. The assessee is a Trust and filed its return of income on 27.12.2022, which is beyond the prescribed due date i.e., on 07.11.2022. The CPC, Bengaluru while processing the return has not allowed the claim u/s. 11 of the Act as the assessee has not filed return of income within due date. On appeal, the Ld. CIT(A) has confirmed the order of CPC, Bengaluru as the assessee has not filed return within prescribed time. 4. The Ld. Authorized Representative (A.R) of the assessee has submitted that the main reason for not filing return within prescribed time was due to the death of Managing Trustee and the assessee has filed condonation petition as per CBDT Circular No.10/2019 dated 22.05.2019 for considering condonation of delay in filing the return. The Ld. AR therefore prayed that order of Ld. CIT(A) be set aside and he may be directed to decide the appeal after considering the petition for condonation of delay. ITA No.2173/Chny/2024 :- 3 -: 5. The Ld. Departmental Representative (DR), supported the orders of lower authorities. 6. We have heard the rival submissions, and perused the materials available on record. The exemption u/s. 11 of the Act has been denied by the CPC, Bengaluru vide intimation notice u/s. 143(1) of the Act on the ground that the assessee has not filed return within prescribed time. The assessee has filed a petition before CIT to condone the delay in view of the CBDT Circular No.10 of 2019 dated 22.05.2019 which is pending therefore Ld CIT(A) was not justified to dismiss appeal without awaiting the condonation petition. We find that assessee is a Trust and it could not file return of income within the due date due to the death of the managing trustee. The assessee has filled condonation petition, which is pending. In view of above, we remand the matter back to the file of Ld. CIT(A) for deciding the appeal after the petition for condonation of delay in filling the return is decided. Thus, the appeal filed by the assessee is allowed for statistical purposes only. ITA No.2173/Chny/2024 :- 4 -: 7. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on 27th December, 2024. Sd/- Sd/- (एबी टी. वक ) (ABY. T. Varkey) \u0011ाियक सद! / Judicial Member (जगदीश) (Jagadish) लेखा सद! /Accountant Member चे\u0010नई/Chennai, \u0013दनांक/Dated: 27th December, 2024. EDN/- आदेश क\u0016 \bितिल\u0019प अ\u001aे\u0019षत/Copy to: 1. अपीलाथ\b/Appellant 2. थ\b/Respondent 3. आयकर आयु\u0010/CIT, Chennai 4. िवभागीय ितिनिध/DR 5. गाड\u0019 फाईल/GF "