Dr. Subbian Charitable Trust, CHENNAI V. CIT, CHENNAI

ITA 1205/CHNY/2016

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 8745 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-07-2016
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: misc
• Appeal Filed On: 03-05-2016
• Court: TRIBUNAL
• Department Lawyers: A V SREEKANTH J
• Assessee Lawyers: A S SRIRAMAN
• Keywords: Charitable institution

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : CHENNAI , . !' BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI G.PAVAN KUMAR, JUDICIAL MEMBER ./ I.T.A.NO.1205/MDS./2016 DR.SUBBIAN CHARITABLE TRUST , 36,BALAGOPALPURAM STREET, POLLACHI 642 011. VS. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS) CHENNAI. [PAN AACTD 1539 P ] ( #$ / APPELLANT) ( %&#$ /RESPONDENT) / APPELLANT BY : MR.A.S.SRIRAMAN,ADVOCATE /RESPONDENT BY : MR.A.V.SREEKANTH,JCIT,DR / DATE OF HEARING : 14 - 0 7 - 201 6 / DATE OF PRONOUNCEMENT : 20 - 0 7 - 2016 ' / O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER THIS APPEAL OF THE ASSESSEE/REVENUE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME-TAX (EXEMPOTIO NS),CHENNAI DATED 29.01.2016. ITA NO. 1205/MDS./2016 :- 2 -: 2. THE GRIEVANCE OF THE ASSESSEE IS WITH REGARD TO NON-GRATING OF APPROVAL U/S.12AA OF THE ACT WITHOUT GIVING PROP ER OPPORTUNITY OF HEARING TO THE ASSESSEE. 3. THE FACT OF THE CASE ARE THAT THE ASSESSEE FILE D FORM-10A FOR REGISTRATION U/S.12AA OF THE ACT ON 30.07.2015. TH E DIT(E) CALLED FOR VARIOUS CLARIFICATION FOR THE PURPOSE OF ENQUIRING WITH REGARD TO SATISFY HIMSELF ABOUT THE GENUINENESS OF THE ACTIVITIES OF THE TRUST VIDE HIS LETTER DATED 09.10.2015. HOWEVER, THERE IS NO PROPE R REPLY FROM THE ASSESSEES SIDE. HENCE, HE REJECTED THE APPLICATIO N FOR REGISTRATION U/S.12AA OF THE ACT. AGAINST THIS, THE ASSESSEE IS IN APPEAL BEFORE US. 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATERIAL ON RECORD. THE MAIN PLEA OF THE LD.A.R IS THAT THE ASS ESSEE HAS NOT RECEIVED ANY NOTICE FROM THE DIT(E) AND PRAYED FOR GIVING ONE MORE OPPORTUNITY TO BE GIVEN TO PUT FORTH ASSESSEES CAS E. WE CONCEDE THE REQUEST OF THE LD.A.R. ACCORDINGLY, WE REMIT THE I SSUE TO THE FILE OF DIT(E) WITH A DIRECTION TO GIVE HIM ONE MORE OPPORT UNITY TO THE ASSESSEE TO PLACE NECESSARY DOCUMENTS TO PROVE THE GENUINENESS OF THE ACTIVITIES OF THE ASSESSEE TRUST FOR THE PURPOS E OF GRANTING REGISTRATION U/S.12AA OF THE ACT. WITH THIS OBSERVA TION, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ITA NO. 1205/MDS./2016 :- 3 -: 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS A LLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 20 TH JULY, 2016, AT CHENNAI. SD/ - S D/ - ( . ) ( G.PAVAN KUMAR ) / JUDICIAL MEMBER ( ) (CHANDRA POOJARI) / ACCOUNTANT MEMBER ! / CHENNAI '# / DATED: 20 TH JULY, 2016 K S SUNDARAM #$%%&'(% )( / COPY TO: % 1 . / APPELLANT 3. % *%+ , / CIT(A) 5. (-. %&&/0 / DR 2. / RESPONDENT 4. % * / CIT 6. .12%3 / GF