Dikshithar Trust, CHENNAI V. CIT, CHENNAI

ITA 1516/CHNY/2015

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 96151 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-09-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: misc
• Appeal Filed On: 26-06-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S BHARATH
• Assessee Lawyers: G SEETHARAMAN
• Section: 12AA

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , C B ENCH, CHENNAI . , ! # $ , % & BEFORE SHRI A.MOHAN ALANKAMONY ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER ./I.T.A.NO .1516/MDS/2015 DIKSHITHAR TRUST 218, T.T.K.ROAD, ALWARPET, CHENNAI-600 018. VS THE DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE-6(1) CHENNAI. PAN: AACTD1200B ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : MR. G.SEETHARAMAN, C.A. /RESPONDENT BY : MR. S.BHARATH, CIT /DATE OF HEARING : 1 ST SEPTEMBER, 2015 /DATE OF PRONOUNCEMENT : 23 RD SEPTEMBER, 2015 / O R D E R PER CHALLA NAGENDRA PRASAD, JM: THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE OR DER OF THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHENNA I DATED 28.05.2015 PASSED UNDER SECTION 12AA OF THE A CT DENYING REGISTRATION TO THE ASSESSEE. 2. COUNSEL FOR THE ASSESSEE SUBMITS THAT COMMISSION ER OF INCOME TAX (EXEMPTIONS) DENIED REGISTRATION UNDER S ECTION 12AA OF THE ACT STATING THAT REQUISITE DETAILS CALL ED FOR WERE NOT FURNISHED AND THERE WAS NO RESPONSE FROM THE AS SESSEE. COUNSEL FOR THE ASSESSEE SUBMITS THAT IN FACT ASSES SEE BY 2 ITA NO.1516/MDS/2015 LETTER DATED 05.05.2015 FURNISHED THE DETAILS TO T HE CONCERNED INSPECTOR ON 13.05.2015 AS THE ASSESSEE W AS DIRECTED TO SUBMIT THE INFORMATION IN THE OFFICE OF THE INCOME TAX OFFICER, HEADQUARTERS EXEMPTION. COUNSEL FOR T HE ASSESSEE SUBMITS THAT EVEN OTHERWISE ADEQUATE OPPOR TUNITY WAS NOT GIVEN TO THE ASSESSEE TO SUBMIT THE CLARIF ICATION. 3. DEPARTMENTAL REPRESENTATIVE RELIED ON THE ORDER OF COMMISSIONER OF INCOME TAX (EXEMPTIONS). 4. HEARD BOTH SIDES. ON GOING THROUGH THE ORDER OF THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), WE FIND TH AT COMMISSIONER OF INCOME TAX (EXEMPTIONS) CALLED FOR CERTAIN DETAILS BY LETTER DATED 23.04.2015 AND POSTED THE CASE FOR HEARING ON 13.05.2015. HOWEVER, COMMISSIONER OF INC OME TAX (EXEMPTIONS) PASSED THE ORDER ON 28.05.2015 DE NYING REGISTRATION UNDER SECTION 12AA OF THE ACT STATING THAT THERE IS NO RESPONSE FROM THE ASSESSEE TRUST. WE FIND FROM THE ORDER OF THE COMMISSIONER OF INCOME TAX (EXEMPTIONS) THA T NO OTHER OPPORTUNITY WAS GIVEN TO THE ASSESSEE EXCEPT 13.05.2015. THUS, WE ARE OF THE VIEW THAT COMMISSIO NER OF INCOME TAX (APPEALS) SHOULD HAVE GIVEN ADEQUATE 3 ITA NO.1516/MDS/2015 OPPORTUNITY TO THE ASSESSEE TO SUBMIT ITS REPLY ON THE QUESTIONNAIRE CALLED FOR BY HIM. THUS, WE RESTORE T HE MATTER TO THE FILE OF THE COMMISSIONER OF INCOME TAX (EXEM PTIONS) WHO SHALL CONSIDER THE APPLICATION FOR REGISTRATION AFRESH, AFTER PROVIDING ADEQUATE OPPORTUNITY TO THE ASSESSEE. THE ASSESSEE SHALL BE AT LIBERTY TO FILE NECESSARY DETA ILS BEFORE THE COMMISSIONER OF INCOME TAX (EXEMPTIONS). 5. THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATIS TICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 23 RD SEPTEMBER, 2015. SD/- SD/- ( . ) ( % '( ) ( A.MOHAN ALANKAMONY ) ( CHALLA NAGENDRA PRASAD ) * / ACCOUNTANT MEMBER '+ * / JUDICIAL MEMBER ' /CHENNAI, - /DATED 23 RD SEPTEMBER, 2015 SOMU +/0 10 /COPY TO: 1. APPELLANT 2. RESPONDENT 3. 2 () /CIT(A) 4. 2 /CIT 5. 0 ++5 /DR 6. 8 /GF .