St. Joseph's Church, Mangalore V. CIT, Bangalore

ITA 1095/BANG/2016

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 5465 (ITAT-BANGALORE)
• Duration Of Justice: 11 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-05-2017
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 27-05-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CIRCUIT BENCH AT MANGALORE BEFORE SHRI INTURI RAMA RAO, ACCOUNTA N T MEMBER AND SHRI SUDHANS H U SRIVASTAVA, JUDIC I AL MEMBER ITA NO . 1095 /BANG/2016 ST.JOSEPH S CHURCH, ST.JOSEPH CHURCH JEPPU KANJANADY, MANGALORE - 575 002. VS. ... APPELLANT COMMISSIONER OF INCOME - TAX(EXEMPTIONS) BENGALURU. ... RESPONDENT APPELLANT BY : MRS.SHEETAL BORKAR, ADVOCATE. RESPONDENT : DR.SHAKR HUSSAIN, CIT(A)[DR] DATE OF HEARING : 03/02/2017 DATE OF PRONOUNCEMENT : 02 /0 5 /2017 O R D E R PER INTURI RAMA RAO, AM : THIS IS AN APPEAL FILED BY THE ASSESSEE DIRECTED AGAINST THE ORDER OF THE DIRECTOR OF INCOME - TAX (EXEMPTION) DATED 31/03/2016 REJECTING REGISTRATION U/S 12AA OF THE INCOME - TAX ACT,1961 [ THE ACT FOR SHORT] ON THE GROUND THAT THE APPELLANT HAS NOT FILED INFORMATION CALLED F OR BY HIM FOR CONSIDERING THE OBJECTS OF THE TRUST. DURING THE COURSE OF HEARING BEFORE US, LEARNED COUNSEL FOR ASSESSEE SUBMITTED THAT THE ASSESSEE COULD NOT COMPLY WITH THE NOTICE ISSUED BY THE DIRECTOR OF INCOME - TAX ITA NO .1095 /BANG/201 6 PAGE 2 OF 2 (EXEMPTION) OWING TO THE REASON THAT THERE IS CHANGE OF INCUMBENT ETC. AND ONE MORE OPPORTUNITY MAY BE GRANTED TO THE ASSESSEE - TRUST TO COMPLY WITH THE NOTICE ISSUED BY THE DIRECTOR OF INCOME - TAX (EXEMPTION). 2. LEARNED DR HAS NO SERIOUS OBJECTION FOR REMANDING THE MATTER BACK TO THE DIRE CTOR OF INCOME - TAX (EXEMPTION) FOR DE NOVO CONSIDERATION. IN THE CIRCUMSTANCES, WE REMAND THE MATTER TO THE DIRECTOR OF INCOME - TAX (EXEMPTION) FOR DE NOVO CONSIDERATION. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS PARTLY ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 2 N D M A Y , 201 7 S D / - S D / - (SUDHANSHU SRIVASTAVA) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE: BENGALURU. DATE: 0 2 /0 5 /2017 SRINIVASULU, SR. PS COPY TO: 1) APPELLANT 2) RESPONDENT 3) CIT(A) 4) CIT, 5) DR ITAT, BANGALORE, 6) GUARD FILE ASSISTANT REGISTRAR INCOME - TAX APPELLATE TRIBUNAL BANGALORE