Photographic Society Madras, CHENNAI V. DIT, CHENNAI

ITA 103/CHNY/2012

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 61013 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-04-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 11-04-2012
• Assessment Year: misc
• Appeal Filed On: 19-01-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANIRUDH RAI
• Assessee Lawyers: T BANUSEKAR
• Section: 12A; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH : CHENNAI [BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER] I.T.A.NO.103/MDS/2012 ASSESSMENT YEAR : N.A PHOTOGRAPHIC SOCIETY MADRAS C/O MARUNDEESWARA ENTERPRISES A2, SHANTI APARTMENTS 18, TTK 1 ST CROSS STREET ALWARPET, CHENNAI 600 018 VS THE DIRECTOR OF INCOME TAX (EXEMPTIONS) CHENNAI (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI T.BANUSEKAR RESPONDENT BY : SHRI ANIRUDH RAI, CIT/DR DATE OF HEARING : 11-04-2012 DATE OF PRONOUNCEMENT : 20-04-2012 O R D E R PER N.S. SAINI, ACCOUNTANT MEMBER THIS IS AN APPEAL FILED BY THE ASSES SEE AGAINST THE ORDER OF THE DIT(E), CHENNAI, DATED 30.6.2009. 2. THE SOLE GRIEVANCE OF THE ASSESSEE IN THIS APPEAL IS THAT THE DIT(E) FAILED TO GRANT SUFFICIENT TIME TO FILE THE DETAILS CALLED FOR BY HIM AND THEREBY NOT ALLOWING REGISTRATION U/S 12AA OF THE ACT. I.T.A.NO. 103/12 :- 2 -: 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE ORDERS OF THE LOWER AUTHORITIES AND MATERIALS AVAILABLE ON RECORD. THE LD. A.R OF THE ASSESSEE SUBMITTED THAT THE ASSESSEE FILED AN APPLICATION IN FORM 10A ON 1.12.2008 SEEKING REGISTRATION U/S 12A A OF THE ACT. THE LD. DIT(E), VIDE LETTER DATED 19.5.2009, REQUESTED THE ASSESSEE TO FURNISH ADDITIONAL INFORMATION AND EXPLANATION. TH E ASSESSEE SOUGHT TIME TILL 22.6.2009 VIDE ITS LETTER DATED 1.6.2009. SINCE THE REPLY OF THE ASSESSEE WAS NOT RECEIVED, LD. DIT(E) HELD THAT THE APPLICATION FILED BY THE ASSESSEE FOR REGISTRATION DESERVES TO BE LODGE D AND ACCORDINGLY LODGED THE SAME. THE LD. A.R OF THE ASSESSEE SUBM ITTED THAT HE PRAYS FOR ONE MORE OPPORTUNITY TO BE GRANTED TO THE ASSE SSEE TO FILE THE DETAILS CALLED FOR BY THE LD. DIT(E) AS SUFFICIENT OPPORTUNITY WAS NOT GRANTED TO THE ASSESSEE. HE SUBMITTED THAT ALL TH E DETAILS REQUIRED BY THE LD. DIT(E) ARE READILY AVAILABLE WITH THE ASS ESSEE AND CAN BE PRODUCED BEFORE HIM. THE LD. CIT/DR DID NOT SERIOU SLY OBJECT TO THE ABOVE SUBMISSION OF THE LD. A.R. IN THE ABOVE FACT S AND CIRCUMSTANCES OF THE CASE, WE ARE OF THE CONSIDERED OPINION THAT IN THE INTEREST OF JUSTICE, THE MATTER SHOULD BE RESTORED BACK TO THE FILE OF THE LD. DIT(E) AND THE ASSESSEE SHOULD BE ALLOWED ONE MORE OPPORT UNITY TO FILE THE REQUIRED DETAILS BEFORE THE LD. DIT(E). WE, THEREF ORE, SET ASIDE THE ORDER OF THE LD. DIT(E) AND RESTORE THE MATTER BACK TO HIS FILE TO RE- ADJUDICATE THE ISSUE OF GRANTING REGISTRATION U/S 12AA OF THE ACT TO THE I.T.A.NO. 103/12 :- 3 -: ASSESSEE AFTER VERIFICATION AS PER LAW. THE ASSES SEE IS ALSO DIRECTED TO FILE ALL THE DOCUMENTS AND DETAILS BEFORE THE LD. D IT(E) AS AND WHEN CALLED UPON TO DO SO. WITH THESE DIRECTIONS, THE A PPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSE SSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 20 -04-2012. SD/- SD/- (CHALLA NAGENDRA PRASAD) JUDICIAL MEMBER (N.S.SAINI) ACCOUNTANT MEMBER DATED: 20 TH APRIL, 2012 RD COPY TO: APPELLANT/RESPONDENT/CIT(A)/CIT/DR