Kottaiyur Nattukottai Nagarathar Charitable Trust, Sivagangai V. CIT, Madurai

ITA 1286/CHNY/2009

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 57927 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 5 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-01-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 30-01-2012
• Assessment Year: misc
• Appeal Filed On: 13-08-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR I IJ AYAKUMAR
• Assessee Lawyers: S SRIDHAR
• Keywords: Charitable institution
• Section: 80G; 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, CHENNAI BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, JUDICIAL MEMBER I.T.A. NOS. 1285 & 1286/MDS/2009 ASSESSEE BY : SHRI S. SRIDHAR, ADV OCATE. DEPARTMENT BY : DR. I.IJ AYAKUMAR, CIT, DR DATE OF HEARING : 30.01.2012 DATE OF PRONOUNCEMENT : 30.01.2012 O R D E R PER N.S. SAINI, ACCOUNTANT MEMBER : THESE ARE APPEALS FILED BY THE ASSESSEE AGAINST TH E SEPARATE ORDERS BOTH DATED 16.06.2009 OF COMMISSIONER OF INC OME TAX -I, L.P.V. VEERAPPAN KOTTAIYUR NATTUKOTTAI NAGARATHAR CHARITABLE TRUST,NO. 41, LPV HOUSE KOTTAIYUR, SIVAGANGAI DIST. PAN NO. AABTK 4076 R (APPELLANT) VS. COMMISSIONER OF INCOME - TAX - I MADURAI (RESPONDENT 2 MADURAI REJECTING THE APPLICATION FOR REGISTRATION OF THE TRUST U/S 12A OF THE I.T. ACT 1961 AND ALSO REJECTING THE APP ROVAL U/S 80G OF THE ACT TO THE ASSESSE TRUST. 2. AT THE OUTSET, THE LD. A.R OF THE ASSESSE SHRI S . SRIDHAR ARGUED THAT THE ASSESSEE WAS NOT GRANTED SUFFICIENT OPPORT UNITY BY THE CIT BEFORE REJECTING THE APPLICATION FOR REGISTRATION O F THE TRUST U/S 12A OF THE I.T. ACT 1961 AND ALSO REJECTING THE APPROVA L U/S 80G OF THE ACT. HE POINTED OUT FROM THE ORDER OF THE LD. CIT THAT ONLY ONE HEARING ON 15.6.2009 WAS GIVEN TO THE ASSESSE AND A S THE ASSESSE DID NOT RESPOND TO THE NOTICE, THE CIT REJECTED THE APP LICATIONS OF THE ASSESSE TRUST. HE SUBMITTED THAT IF AN OPPORTUNITY IS GRANTED TO THE ASSESSE TRUST, IT IS IN A POSITION TO FILE NECESSAR Y DETAILS AND EVIDENCES IN SUPPORT OF ITS CLAIM FOR REGISTRATION U/S 12A OF THE ACT AND APPROVAL U/S 80G OF THE ACT. 3. THE LD. D.R. DR. I VIJAYAKUMAR HAD NO OBJECTION TO THE ABOVE SUBMISSIONS OF THE ASSESSE. 3 4. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE ORDERS OF THE LD. CIT. WE FIND THAT THE CIT FIXED THE HEARIN G FOR GRANTING REGISTRATION OF THE TRUST U/S 12A OF THE I.T. ACT 1 961 AND APPROVAL U/S 80G OF THE ACT ON 15.06.2009 AND AS THE ASSESSE COULD NOT APPEAR ON THE DATE FIXED, THE APPLICATIONS OF THE A SSESSE WERE REJECTED BY THE CIT. WE FIND THAT IN THE INTEREST OF JUSTICE, A REASONABLE OPPORTUNITY SHOULD BE GRANTED TO THE ASS ESSEE, ESPECIALLY WHEN THE LD. A.R. HAS ARGUED THAT THE AS SESSEE HAS ALL THE EVIDENCES IN SUPPORT OF ITS CLAIM FOR REGISTRATION U/S 12A OF THE ACT AND APPROVAL U/S 80G OF THE ACT AND THE LD. D.R. HA S NO OBJECTION TO THE SUBMISSIONS OF THE ASSESSEE FOR GRANT OF ONE MO RE OPPORTUNITY BEFORE THE CIT. WE, THEREFORE, SET ASIDE THE ORDER S OF THE CIT AND REMAND THE MATTER BACK TO THE FILE OF THE CIT TO RE ADJUDICATE THE ISSUE OF GRANT OF REGISTRATION U/S 12A OF THE ACT A ND APPROVAL U/S 80G OF THE ACT TO THE ASSESSEE AFTER ALLOWING REASO NABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESS EE IS ALSO DIRECTED TO FILE ALL EVIDENCES ON WHICH IT WISHES T O RELY UPON BEFORE THE CIT AS AND WHEN CALLED UPON TO DO SO. WITH THE SE DIRECTIONS, THE APPEALS OF THE ASSESSE ARE ALLOWED FOR STATISTI CAL PURPOSES. 4 5. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT AT THE CLOSE OF THE H EARING IN THE PRESENCE OF THE PARTIES ON 30 TH JANUARY, 2012. SD/- SD/- (GEORGE MATHAN) (N.S. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER CHENNAI, DATED THE 30 TH JANUARY, 2012. VL COPY TO: (1) APPELLANT (2) RESPONDENT (3) CIT(A), CHENNAI (4) CIT, CHENNAI (5) D.R. (6) GUARD FILE