Church of Elim in India ministries, CHENNAI V. DIT, CHENNAI

ITA 1177/CHNY/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 90754 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 2 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-07-2015
• Appeal Filed By: Assessee
• Bench Allotted: A
• Next Hearing Date: 22-07-2015
• Assessment Year: misc
• Appeal Filed On: 05-05-2014
• Court: TRIBUNAL
• Department Lawyers: P B SEKARAN
• Assessee Lawyers: A S SRIRAMAN
• Section: 12AA

Judgement Text

, , IN THE INCOME-TAX APPELLATE TRIBUNAL A BENCH, CHE NNAI . , . ! ! ! ! , ' ' ' ' # # # # $ $$ $ BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER & SHRI V. DURGA RAO, JUDICIAL MEMBER I.T.A. NO. 1177/MDS/2014 M/S. CHURCH OF ELIM IN INDIA MINISTRIES, NO. 115, PANAMBAKKAM VILLAGE, SENJI POST, TIRUVALLUR TALUK & DISTRICT, TAMIL NADU 631 203. [PAN : AABTC5698P] VS. THE DIRECTOR OF INCOME TAX (EXEMPTIONS), CHENNAI. (APPELLANT) (RESPONDENT) %& ' ( /APPELLANT BY : SHRI A.S. SRIRAMAN, ADVOCATE )*%& ' ( /RESPONDENT BY : SHRI P.B. SEKARAN, CIT-DR ' + /DATE OF HEARING : 22.07.2015 ,- ' + / DATE OF PRONOUNCEMENT : 31.07.2015 . . . . / 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 LD. DIRECTOR OF INCOME TAX (EXEMPTIONS), CHENNAI, DATED 28.02.2014 PASSED UNDER SECTION 12AA OF THE INCOME TAX ACT. 2. THE APPEAL OF THE ASSESSEE IS FOUND TO HAVE BEEN FILED LATE BY SIX DAYS. THE ASSESSEE HAS FILED AFFIDAVIT IN SUPPORT OF PETI TION FOR CONDONATION OF DELAY. BY PLEADING THE REASONS STATED IN THE AFFIDAVIT, TH E LD. COUNSEL FOR THE ASSESSEE HAS REQUESTED FOR CONDONING THE DELAY AND TO ADMIT THE APPEAL FOR HEARING. THE LD. DR HAS NOT SERIOUSLY OBJECT TO THE SUBMISSIONS OF THE LD. COUNSEL FOR THE ASSESSEE. WE HAVE CONSIDERED THE PE TITION AND AFFIDAVIT FILED I.T.A. I.T.A. I.T.A. I.T.A.NO. NO. NO. NO.117 117117 1177 77 7/M/ /M/ /M/ /M/14 1414 14 2 BY THE ASSESSEE AND FIND THAT THERE IS SUFFICIENT C AUSE FOR CONDONING DELAY. ACCORDINGLY, WE CONDONE THE DELAY OF SIX DAYS IN FI LING THE APPEAL AND ADMIT THE APPEAL FOR HEARING. 3. BRIEF FACTS OF THE CASE ARE THAT THE ASSESSEE T RUST FILED AN APPLICATION IN FORM NO. 10A ON 08.08.2013 BEFORE THE LD. DIT(E) SE EKING REGISTRATION UNDER SECTION 12AA OF THE ACT. THE LD. DIT(E) ISSUED A LE TTER DATED 28.11.2013 TO THE ASSESSEE TRUST CALLING THE DETAILS AND THE ASSESSEE HAS FILED THE DETAILS. FROM THE DETAILS FILED BY THE ASSESSEE, THE LD. DIT(E) H AS FOUND THAT THE ASSESSEE HAS EXECUTED TENANCY AGREEMENT AND PAID AN ADVANCE OF .1,50,000/- AND THEREFORE, HE ASKED THE SOURCE OF THE ABOVE AMOUNT. IT WAS SUBMITTED BEFORE THE LD. DIT(E) THAT ONE MR. YESUDAS HAS MADE PAYMEN T IN CASH. AGAIN THE LD. DIT(E) ASKED THE SOURCE OF HUGE CASH PAYMENT, BUT N O SATISFACTORY EXPLANATION WAS GIVEN BY THE ASSESSEE AND ACCORDING LY, REJECTED THE APPLICATION FOR GRANT OF REGISTRATION UNDER SECTION 12AA OF THE ACT. 4. ON APPEAL, THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT ALL DETAILS FOR THE PAYMENT OF ADVANCE TO THE LAND LORD IS AVAILABLE WITH THE ASSESSEE AND PRAYED FOR ONE MORE OPPORTUNITY MAY BE GIVEN. 5. ON THE OTHER HAND, THE LD. DR SUPPORTED THE ORD ER PASSED BY THE LD. DIT(E). 6. WE HAVE HEARD BOTH SIDES, PERUSED THE MATERIALS ON RECORD AND GONE THROUGH THE ORDERS OF AUTHORITIES BELOW. THE ASSESS EE FILED AN APPLICATION FOR REGISTRATION UNDER SECTION 12AA OF THE ACT. THE LD. DIT(E) REJECTED THE 12AA I.T.A. I.T.A. I.T.A. I.T.A.NO. NO. NO. NO.117 117117 1177 77 7/M/ /M/ /M/ /M/14 1414 14 3 REGISTRATION ON THE GROUND THAT THE ASSESSEE HAS FA ILED TO EXPLAIN THE SOURCE OF .1,50,000/-, WHICH THE ASSESSEE HAD ADVANCED THE VE RY SAME AMOUNT TO THE LAND LORD. AT THE TIME OF HEARING, THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT ALL THE DETAILS FOR THE ABOVE PAYMEN T ARE AVAILABLE WITH THE ASSESSEE AND READY TO FILE AND PRAYED THAT ONE MORE OPPORTUNITY MAY BE GIVEN. IN THE INTEREST OF JUSTICE, WE ARE OF THE OP INION THAT ONE MORE OPPORTUNITY SHALL BE GIVEN TO THE ASSESSEE. ACCORDI NGLY, WE SET ASIDE THE ORDER PASSED BY THE LD. DIT(E) AND REMIT THE MATTER BACK TO THE LD. DIT(E) TO EXAMINE THE OBJECT OF THE TRUST AND ALL OTHER NECES SARY DETAILS AND DECIDE THE ISSUE AFRESH IN ACCORDANCE WITH LAW. THE ASSESSEE I S ALSO DIRECTED TO FILE ALL THE DETAILS IN RESPECT OF ADVANCE PAYMENT. 7. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON FRIDAY, THE 31 ST OF JULY, 2015 AT CHENNAI. SD/- SD/- (A. MOHAN ALANKAMONY) ACCOUNTANT MEMBER (V. DURGA RAO) JUDICIAL MEMBER CHENNAI, DATED, THE 31.07.2015 VM/- . ' )'+01 21-+ /COPY TO: 1. %& / APPELLANT, 2. )*%& / RESPONDENT, 3. 3 ( ) /CIT(A), 4. 3 /CIT, 5. 14 )'+' /DR & 6. 5! 6 /GF.