Grow Trust, CHENNAI V. ITO, Coimbatore

ITA 1582/CHNY/2014

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 81275 (ITAT-CHENNAI)
• Duration Of Justice: 5 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-11-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 25-11-2014
• Assessment Year: misc
• Appeal Filed On: 09-06-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANIRUDH RAI
• Assessee Lawyers: A S SRIRAMAN
• Section: 12AA

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, CHENNAI . , . !' , # $ BEFORE SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI V. DURGA RAO, JUDICIAL MEMBER ./ I.T.A.NO.1582/MDS./2014 M/S.GROW TRUST, GRACE VILLA, GOWTHAM GARDEN, NO.4,VEERAPANDI, COIMBATORE 641 019. VS. THE INCOME TAX OFFICER, COMPANY WARD I, COIMBATORE. PAN AABTG 7435 J ( %& / APPELLANT ) ( '(%& / RESPONDENT ) / APPELLANT BY : MR.A.S.SRIRAMAN,ADVOCATE /RESPONDENT BY : MR.ANIRUDH RAI, CIT D.R / DATE OF HEARING : 25.11.2014 /DATE OF PRONOUNCEMENT : 28.11.2014 ) / O R D E R PER A.MOHAN ALANKAMONY , ACCOUNTANT MEMBER:- THIS APPEAL IS FILED BY THE ASSESSEE, AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX, COIMBATORE DATED 26.03. 2014 IN THE ITA NO. 1582/MDS/14 2 CASE NO.127(467)/CIT-1/CBE/2013-14 WHEREIN THE LD.C IT HAD REJECTED THE APPLICATION FILED BY THE ASSESSEE TRUS T IN FORM 10A SEEKING REGISTRATION UNDER SECTION 12AA OF THE INCO ME TAX ACT, 1961. 2. THE ASSESSEE AGGRIEVED BY THE ORDER OF THE LD. CIT HAS RAISED SEVEN GROUNDS BEFORE US; HOWEVER, THE CRUX OF THE I SSUE IS THAT THE ASSESSEE TRUST IS AGGRIEVED BY THE ORDER OF THE LD. CIT WHO HAD REFUSED TO GRANT REGISTRATION TO THE ASSESSEE-TRUST UNDER SECTION 12AA OF THE ACT. 3. AT THE TIME OF HEARING THE APPEAL THE LD.A.R TH OUGH PRESENT FILED AN ADJOURNMENT PETITION STATING THAT HE IS INDISPOSED THEREFORE A SHORT ADJOURNMENT MAY BE GRANTED. HOWEVER ON EXAMINING THE CASE IT WAS NOTICED THAT THE ISSUE INVOLVED IS SIMPLE AND NO FURTHER MATERIALS OR DISCUSSIONS WERE REQUIRED TO A DJUDICATE THE MATTER, HENCE THE ADJOURNMENT PETITION FILED BY THE LD.A.R IS REJECTED AND THE CASE WAS HEARD. ON PERUSING THE ORDER OF TH E LEARNED LD. CIT, IT APPEARS THAT THE ASSESSEE HAD NOT APPEARED BEFORE THE LD.CIT-I TO FACILITATE THE PROCEEDINGS. THEREFORE, THE LD.CIT CAME TO ITA NO. 1582/MDS/14 3 A CONCLUSION THAT THE ASSESSEE IS NOT WILLING TO CO MPLY WITH THE REQUIREMENTS IN TIME. HENCE THE APPLICATION OF THE ASSESSEE TRUST SEEKING REGISTRATION U/S. 12AA OF THE ACT WAS REJEC TED BY THE LD.CIT. BEFORE US, THE LD. A.R. REQUESTED TO BE PROVIDED WI TH ONE MORE OPPORTUNITY TO PURSUE THE CASE BEFORE THE LD.CIT. CONSIDERING THE OBJECTS OF THE TRUST WHICH APPEARS TO BE FOR RELIGI OUS PURPOSE, WE ARE OF THE OPINION THAT THE CASE OF THE ASSESSEE SHOULD BE CONSIDERED SYMPATHETICALLY AND ACCORDINGLY MORE OPPORTUNITY SH OULD BE PROVIDED TO THE ASSESSEE TRUST TO PRESENT ITS CASE BEFORE LD .CIT. THEREFORE, WE HEREBY REMIT BACK THE MATTER TO THE FILE OF LD.CIT WHO SHALL PASS APPROPRIATE ORDER AS PER LAW AND MERIT AFTER TAKING NOTE OF THE OBJECTS OF THE TRUST AND OTHER MATERIAL FACTS ON RECORD. WE ALSO HEREBY DIRECT THE ASSESSEE TRUST TO CO-OPERATE WITH THE LD.CIT IN HIS PROCEEDINGS IN ORDER TO EXPEDITE THE ORDER WITHOUT SEEKING UNNECES SARY ADJOURNMENTS FAILING WHICH THE LD.CIT SHALL BE AT L IBERTY TO PASS APPROPRIATE ORDER INSTANTLY ON MERITS FROM THE AVAI LABLE MATERIALS ON RECORD. ITA NO. 1582/MDS/14 4 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED ON 28 TH NOVEMBER,2014 AT CHENNAI. SD/- SD/- (V. DURGA RAO) (A.MOHAN ALANKAMONY) JUDICIAL MEMBER ACCOUNTANT MEMBER CHENNAI, DATED THE 28 TH NOVEMBER, 2014. K S SUNDARAM. COPY TO: ASSESSEE/AO/CIT (A)/CIT/D.R./GUARD FILE