Chendu Venkatesan Charitable Trust, CHENNAI V. CIT, Madurai

ITA 1345/CHNY/2011

• Counselvise Citation: 134521714 RSA 2011
• Duration Of Justice: 1 year(s) 4 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-12-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 14-12-2012
• Assessment Year: 2007-2008
• Appeal Filed On: 22-07-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GURU BASHYAM IRS
• Assessee Lawyers: N DEVANATHAN
• Keywords: Charitable institution
• Section: 12A; 12AA; 6; 12

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, CHENNAI BEFORE DR. O.K.NARAYANAN, VICE-PRESIDENT AND SHRI S.S.GODARA, JUDICIAL MEMBER ITA NOS.1345 TO 1347(MDS)/2011 ASSESSMENT YEARS : 2007-08, 2008-09 & 2009-10 & S.P NOS.124 TO 126(MDS)/2012 IN ITA NOS.1345 TO 1347(MDS)/2011 M/S.CHENDU VENKATESAN CHARITABLE TRUST, C/O SHRI K.SUBRAMANIAN, CA 113/574 KAMARAJ BHAVAN, ANNA SALAI, CHENNAI. PAN AAATC2276Q. VS. THE COMMISSIONER OF INCOME-TAX-I, MADURAI. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI N.DEVANATHAN, AD VOCATE RESPONDENT BY : SHRI GURU BASHYAM, IRS, J CIT DATE OF HEARING : 14 TH DECEMBER, 2012 DATE OF PRONOUNCEMENT : 14 TH DECEMBER, 2012 O R D E R PER DR.O.K.NARAYANAN, VICE-PRESIDENT THESE APPEALS ARE FILED BY THE ASSESSEE. THE ASS ESSEE IS A PUBLIC CHARITABLE TRUST. THE APPEALS ARE DIRE CTED AGAINST THE ORDERS OF THE COMMISSIONER OF INCOME-TAX-I, MADURAI , DATED - - ITA1345 TO 1347 OF 2011 & SP 124 TO 12 6 OF 2012 2 21-4-2011, CANCELLING THE REGISTRATION OF THE ASSES SEE TRUST THROUGH HIS PROCEEDINGS UNDER SECTION 12AA(3) OF TH E INCOME- TAX ACT, 1961. THE ASSESSEE TRUST HAS BEEN HITHERT O ENJOYING THE BENEFIT OF REGISTRATION EARLIER GRANTED UNDER SECTI ON 12A OF THE ACT. 2. WE HAVE GONE THROUGH THE SHOW-CAUSE NOTICE AND THE PROCEEDINGS OF THE COMMISSIONER OF INCOME-TAX. IT IS SEEN THAT THE COMMISSIONER OF INCOME-TAX HAS NOT POINTED OUT ANY SPECIFIC REASON FOR CANCELLING THE REGISTRATION UND ER SECTION 12AA OF THE ACT. IT IS ALSO SEEN THAT THE ASSESSEE HAS NOT BEEN GIVEN AN EFFECTIVE OPPORTUNITY TO PRESENT ITS CASE BEFORE THE COMMISSIONER OF INCOME-TAX. IN THE CIRCUMSTANCES W E FIND THAT THIS MATTER SHOULD BE RECONSIDERED BY THE COMMISSIO NER OF INCOME-TAX IN A DETAILED MANNER. ACCORDINGLY, THE ORDERS OF THE COMMISSIONER OF INCOME-TAX IN THESE FILES ARE SET A SIDE AND THE FILES ARE REMITTED BACK TO THE COMMISSIONER OF INCO ME-TAX FOR PASSING APPROPRIATE ORDERS IN ACCORDANCE WITH LAW. THE ASSESSEE SHOULD BE GIVEN AN OPPORTUNITY OF BEING HE ARD. 3. IT IS SEEN THAT THE COMMISSIONER OF INCOME-TAX HAS PASSED THREE DIFFERENT ORDERS UNDER SECTION 12AA OF THE ACT FOR - - ITA1345 TO 1347 OF 2011 & SP 124 TO 12 6 OF 2012 3 THE THREE DIFFERENT ASSESSMENT YEARS 2007-08, 2008- 09 AND 2009-10. WE FIND THAT IT IS NOT NECESSARY TO PASS AN ORDER UNDER SECTION 12A OR AN ORDER UNDER SECTION 12AA, ASSESSM ENT YEAR- WISE. IT MAY BE A HARMLESS MISTAKE. LEAVE IT SO. 4. AS THE APPEALS FILED BY THE ASSESSEE THEMSELVES HAVE BEEN DISPOSED OFF, THE STAY PETITIONS FILED BY THE ASSESSEE ARE DISMISSED AS INFRUCTUOUS. 5. IN RESULT, THE APPEALS FILED BY THE ASSESSEE AR E TREATED AS PARTLY ALLOWED FOR STATISTICAL PURPOSES AND THE STAY PETITIONS ARE DISMISSED AS INFRUCTUOUS. ORDERS PRONOUNCED IN THE OPEN COURT AT THE TIME O F HEARING ON FRIDAY, THE 14 TH OF DECEMBER, 2012 AT CHENNAI. SD/- SD/- (S.S.GODARA) (DR. O.K.NARAYANAN) JUDICIAL MEMBER VICE-PRESIDENT CHENNAI, DATED, THE 14 TH DECEMBER, 2012. V.A.P. COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR 6. GF.