Ramapuram Temple's Paripalana Trust, CHENNAI V. DIT, CHENNAI

ITA 1640/CHNY/2013

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 68731 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-09-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 12-08-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHAJI P JACOB IRS A DDL
• Section: 12A; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, CHENNAI BEFORE DR. O.K.NARAYANAN, VICE-PRESIDENT AND SHRI VIKAS AWASTHY, JUDICIAL MEMBER ITA NO.1640(MDS)/2013 M/S. RAMAPURAM TEMPLES PARIPALANA TRUST, FLAT NO.5, KAMAKSHI FLATS, NEW NO.7, POSTAL COLONY, 3 RD STREET, WEST MAMBALAM, CHENNAI-600 033. PAN AACTR0623A. VS. THE DIRECTOR OF INCOME-TAX (EXEMOPTIONS), CHENNAI. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI SHAJI P JACOB, IRS, A DDL.CIT DATE OF HEARING : 25 TH SEPTEMBER, 2013 DATE OF PRONOUNCEMENT : 25 TH SEPTEMBER, 2013 O R D E R PER DR.O.K.NARAYANAN, VICE-PRESIDENT THIS APPEAL IS FILED BY THE ASSESSEE. THE APPEAL IS DIRECTED AGAINST THE ORDER OF THE DIRECTOR OF INCOM E- TAX(EXEMPTIONS) AT CHENNAI, DATED 12-6-2013, REJECT ING THE - - ITA 1640 OF 2013 2 APPLICATION PUT IN BY THE ASSESSEE FOR REGISTRATION UNDER SECTION 12AA OF THE INCOME-TAX ACT, 1961. 2. WHEN THE APPLICATION WAS FILED BEFORE THE DIREC TOR OF INCOME-TAX(EXEMPTIONS), NOTICE WAS ISSUED TO THE ASSESSEE TO PRESENT BEFORE THE AUTHORITY AND FURNISH THE NECESS ARY DETAILS SO AS TO CONSIDER THE BONA FIDES OF THE APPLICATION PU T IN BY THE ASSESSEE FOR OBTAINING THE REGISTRATION UNDER SECTI ON 12AA OF THE ACT. BUT, THE NOTICE ISSUED TO THE ASSESSEE WAS RE TURNED BY THE POSTAL AUTHORITIES UNDELIVERED WITH THE ENDORSEMENT THAT THE LETTER WAS NOT CLAIMED, RESULTING IN ABSENCE OF T HE ASSESSEE BEFORE THE DIRECTOR OF INCOME-TAX(EXEMPTIONS). THE REFORE, THE DIRECTOR OF INCOME-TAX(EXEMPTIONS) HELD THAT THE AS SESSEE HAS FAILED TO COMPLY WITH THE PROVISIONS OF SECTION 12A A(1)(A) OF THE ACT AND, THEREFORE, THE APPLICATION FOR GRANT OF RE GISTRATION HAD TO BE REJECTED. HE PROCEEDED ACCORDINGLY. 3. NOW, WE FIND THAT THE MERIT OF THE CASE HAS NOT BEEN CONSIDERED BY THE DIRECTOR OF INCOME-TAX(EXEMPTIONS ). ONE- TIME FAILURE TO DELIVER THE NOTICE, BECAUSE OF THE NON AVAILABILITY - - ITA 1640 OF 2013 3 OF THE ASSESSEE, SHOULD NOT BE ALLOWED TO CLOSE THE DOORS OF JUSTICE BEFORE THE ASSESSEE FOREVER. IT IS TRUE TH AT THE DIRECTOR OF INCOME-TAX(EXEMPTIONS) MIGHT BE JUSTIFIED IN PASSIN G AN EX-PARTE ORDER. BUT, AT THE SAME TIME, IF AN OPPORTUNITY AR ISES, THERE IS NO HARM IN OPENING THE DOORS AGAIN AND HEARING THE ASS ESSEE SO THAT A FAIR DECISION IS ARRIVED AT. 4. THEREFORE, IN THE FACTS AND CIRCUMSTANCES OF TH E CASE, WE SET ASIDE THE ORDER OF THE DIRECTOR OF INC OME- TAX(EXEMPTIONS) IN THE PRESENT CASE AND REMIT BACK THE FILE TO THE DIRECTOR OF INCOME-TAX(EXEMPTIONS). HE IS DIRECTED TO HEAR THE ASSESSEE AGAIN AFTER ISSUING NOTICE AND PASS APPROP RIATE ORDERS IN ACCORDANCE WITH LAW. THE ASSESSEE IS DIRECTED T O HONOUR THE NOTICE ISSUED BY THE DIRECTOR OF INCOME-TAX(EXEMPTI ONS) INSTANTLY AND SHOULD NOT KEEP AWAY FROM APPEARING BEFORE HIM. 5. IN RESULT, THIS APPEAL FILED BY THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. - - ITA 1640 OF 2013 4 ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME O F HEARING ON WEDNESDAY, THE 25 TH OF SEPTEMBER, 2013 AT CHENNAI. SD/- SD/- (VIKAS AWASTHY) (DR. O.K.NARAYANAN) JUDICIAL MEMBER VICE-PRESIDENT CHENNAI, DATED, THE 25 TH SEPTEMBER, 2013. V.A.P. COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR 6. GF.