Andipatti Melapettai Hindu Nadar Uravinmurai Angilapalli Sangam, Andipatti V. CIT-I, Madurai

ITA 1502/CHNY/2010

• Counselvise Citation: [2012] 119 COUNSELVISE.COM (IT) 7436 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 5 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-03-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 01-03-2012
• Assessment Year: 2009-2010
• Appeal Filed On: 13-09-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A C JOSEPHJ
• Assessee Lawyers: V SUBBARAYAN
• Section: 12AA; 12

Judgement Text

IN THE INCOME-TAX APPELLATE TRIBUNAL CHENNAI C BENCH, CHENNAI. BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER & SHRI GEORGE MATHAN, JUDICIAL MEMBER I.T.A. NO. 1502/MDS/2010 ASSESSMENT YEAR: 2009-10 ANDIPATTI MELAPETTAI HINDU NADAR URAVINMURAI ANGILAPALLI SANGAM, 10-6-93, BAZAAR STREET, ANDIPATTI 625 512, THENI DISTRICT. [PAN:AACTA0972H] VS. THE COMMISSIONER OF INCOME TAX I, MADURAI 625 002. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI V. SUBBARAYAN, ADVOCATE REVENUE BY : SHRI A.C. JOSEPH, JCIT-DR DATE OF HEARING : 01.03.2012 DATE OF PRONOUNCEMENT : 01.03.2012 ORDER PER N.S. SAINI, ACCOUNTANT MEMBER THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER OF THE LD. CIT I, MADURAI DATED 10.05.2010 PASSED UNDER SECTION 12 AA OF THE INCOME TAX ACT. SHRI V. SUBBARAYAN, ADVOCATE REPRESENTED ON BE HALF OF THE ASSESSEE AND SHRI A.C. JOSEPH, JCIT REPRESENTED ON BEHALF OF THE REVENUE. 2. IN THIS APPEAL, THE ASSESSEE HAS TAKEN FOUR GRO UNDS OF APPEAL AND THE ONLY ISSUE INVOLVED IS THAT THE LD. CIT ERRED IN RE JECTING THE APPLICATION FOR I.T.A. I.T.A. I.T.A. I.T.A. NO. NO. NO. NO.1502/M/10 1502/M/10 1502/M/10 1502/M/10 2 REGISTRATION UNDER SECTION 12AA OF THE ACT OF THE A SSESSEE SOCIETY. 3. THE LD. AR FOR THE ASSESSEE SUBMITTED THAT THE LD. CIT HAS NOT GRANTED SUFFICIENT OPPORTUNITY TO THE ASSESSEE TO SUBMIT TH E ENGLISH TRANSLATION OF MEMORANDUM OF ASSOCIATION AND BYE-LAWS OF THE SOCIE TY. AS THE REGISTRATION WAS DENIED ON AN UNREASONABLE GROUND, THE ASSESSEE SHOULD BE GRANTED REGISTRATION UNDER SECTION 12AA OF THE ACT. 4. THE LD. DR SUPPORTED THE ORDER OF THE LD. CIT. 5. AFTER CONSIDERING THE RIVAL SUBMISSIONS, WE ARE OF THE CONSIDERED VIEW THAT ONLY ONE OPPORTUNITY WAS GRANTED BY THE LD. CI T VIDE NOTICE DATED 29.04.2010 TO FILE THE REQUISITE DETAILS ON 07.05.2 010. WE ARE OF THE CONSIDERED VIEW THAT THE ASSESSEE WAS NOT ALLOWED S UFFICIENT OPPORTUNITY TO COMPLY WITH THE DIRECTIONS. IN OUR CONSIDERED OPINI ON, IT SHALL BE IN THE INTEREST OF JUSTICE TO RESTORE THE ISSUE BACK TO TH E FILE OF THE LD. CIT FOR ADJUDICATION AFRESH AS PER LAW AFTER ALLOWING REASO NABLE OPPORTUNITY OF HEARING. WE, THEREFORE, SET ASIDE THE ORDER OF THE LD. CIT AND ORDER ACCORDINGLY. THE GROUNDS OF APPEAL OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSE. 6. NO OTHER POINT HAS BEEN URGED BY THE REVENUE EX CEPT THE ABOVE POINT. I.T.A. I.T.A. I.T.A. I.T.A. NO. NO. NO. NO.1502/M/10 1502/M/10 1502/M/10 1502/M/10 3 7. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS AL LOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED AT THE CLOSE OF THE HEARING IN THE PRESENCE OF THE PARTIES ON 01.03.2012. SD/ - SD/ - (GEORGE MATHAN) JUDICIAL MEMBER (N.S.SAINI) ACCOUNTANT MEMBER CHENNAI, DATED, THE 01.03.2012 VM/- TO: THE ASSESSEE//A.O./CIT(A)/CIT/D.R.