Thangam Innovative Foundation, Salem V. CIT, Salem

ITA 1010/CHNY/2013

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 4574 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-09-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 12-09-2013
• Assessment Year: misc
• Appeal Filed On: 16-05-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N MADHAVAN
• Assessee Lawyers: T S LAKSHMIVENKATARAMAN
• Section: 12AA

Judgement Text

IN THE INCOME-TAX APPELLATE TRIBUNAL C BENCH, CHENNAI. BEFORE DR.O.K. NARAYANAN, VICE-PRESIDENT & SHRI V. DURGA RAO, JUDICIAL MEMBER ITA NO. 1010/MDS/2013 M/S. THANGAM INNOVATIVE FOUNDATION, NO. 951/2, CUDDALORE MAIN ROAD, K.N. COLONY, SALEM 636 014 [PAN : AABTT6531A] VS THE COMMISSIONER OF INCOME TAX, NO.3, GANDHI ROAD, SALEM 7. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI T.S.LAKSHMIVENKATARAMAN, FCA RESPONDENT BY : SHRI N. MADHAVAN, JCIT DATE OF HEARING : 12.09.2013 DATE OF PRONOUNCEMENT : 12.09.2013 O R D E R PER V. DURGA RAO, JUDICIAL MEMBER : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF THE COMMISSIONER OF INCOME TAX, SALEM DATED 22.03.2 013 PASSED UNDER SECTION 12AA OF THE INCOME TAX ACT. 2. THE BRIEF FACTS OF THE CASE ARE THAT THE ASSESS EE TRUST HAS FILED AN APPLICATION IN FORM NO. 10A SEEKING REGISTRATION UN DER SECTION 12AA OF THE ACT ON 21.09.2012. THE COMMISSIONER HAS REQUEST ED TO FURNISH THE DETAILS OF THE TRUSTEES, DONATIONS, BOOKS OF ACCOUN T, CHARITABLE I.T.A. I.T.A. I.T.A. I.T.A. NO. NO. NO. NO.1010 1010 1010 1010/M/ /M/ /M/ /M/13 1313 13 2 ACTIVITIES, ETC. THE MATTER WAS POSTED FOR HEARING ON 06.12.2012. THE ASSESSEE HAS FURNISHED CERTAIN DETAILS. THE COMMISS IONER HAS AGAIN ASKED THE ASSESSEE TO PRODUCE BOOKS OF ACCOUNT AND SUBSEQUENTLY, THE MATTER WAS POSTED FOR HEARING ON 20.03.2013. ON THE DATE OF HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE AN D THEREFORE, THE COMMISSIONER CAME TO A CONCLUSION THAT THE ASSESSEE WAS NOT INTERESTED TO PURSUE THE APPLICATION FOR REGISTRATI ON UNDER SECTION 12AA OF THE ACT AND ACCORDINGLY, HE REJECTED THE SAME. 3. AGGRIEVED, THE ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL. 4. THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT HE HAS RECEIVED THE NOTICE OF HEARING ONLY ON 21.03.2013 A ND THEREFORE, HE WAS NOT ABLE TO APPEAR BEFORE THE COMMISSIONER. FUR THER, HE HAS SUBMITTED THAT SO FAR AS BOOKS OF ACCOUNTS AND OTHE R DETAILS ARE CONCERNED, THE ASSESSEE IS READY TO FILE BEFORE THE COMMISSIONER AND REQUESTED FOR GIVING ONE MORE OPPORTUNITY OF HEARIN G TO THE ASSESSEE. 5. THE LD. DR HAS NOT OBJECT TO THE REQUEST OF THE ASSESSEE. 6. WE HAVE HEARD BOTH SIDES, PERUSED THE MATERIALS ON RECORD. SINCE THE ASSESSEE HAD RECEIVED THE NOTICE OF HEARI NG BELATEDLY, IT I.T.A. I.T.A. I.T.A. I.T.A. NO. NO. NO. NO.1010 1010 1010 1010/M/ /M/ /M/ /M/13 1313 13 3 COULD NOT BE ABLE TO APPEAR BEFORE THE COMMISSIONER ALONG WITH PARTICULARS. KEEPING IN VIEW OF THE FACTS AND CIRCU MSTANCES OF THE CASE, WE ARE OF THE VIEW THAT IN THE INTEREST OF JUSTICE, ONE MORE OPPORTUNITY OF HEARING SHOULD BE GIVEN TO THE ASSESSEE. ACCORDI NGLY, WE SET ASIDE THE ORDER PASSED BY THE COMMISSIONER AND REMIT THE MATTER BACK TO HIM TO DECIDE THE ISSUE AFRESH IN ACCORDANCE WITH L AW AFTER CONSIDERING THE DOCUMENTS AS AGREED UPON TO PRODUCE BEFORE THE COMMISSIONER. IT IS NEEDLESS TO STATE THAT THE ASSESSEE SHOULD BE GI VEN SUFFICIENT OPPORTUNITY OF HEARING TO THE ASSESSEE. 7. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS AL LOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING ON THURSDAY, THE 12 TH OF SEPTEMBER, 2013 AT CHENNAI. SD/- SD/- (DR. O.K. NARAYANAN) VICE-PRESIDENT (V. DURGA RAO) JUDICIAL MEMBER CHENNAI, DATED, THE 12.09.2013 VM/- TO: THE ASSESSEE/A.O./CIT(A)/CIT/D.R.