The Madras Electric Traders Association, CHENNAI V. JCIT, CHENNAI

ITA 169/CHNY/2012

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 64663 (ITAT-CHENNAI)
• Duration Of Justice: 10 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-12-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 13-12-2012
• Assessment Year: misc
• Appeal Filed On: 25-01-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R B NAIK
• Assessee Lawyers: S SRIDHAR
• Keywords: Cancellation of registration
• Section: 80G; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH : CHENNAI [BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER] I.T.A.NOS.168 & 169/MDS/2012 ASSESSMENT YEAR : N.A THE MADRAS ELECTRIC TRADERS ASSOCIATION NO.93, GOVINDAPPA NAICKEN STREET CHENNAI [PAN AAATT0639G] V S THE JCIT(EXEMPTIONS)-II CHENNAI (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI S. SRIDHAR, ADVOCATE RESPONDENT BY : SHRI R.B.NAIK, CIT DATE OF HEARING : 13-12-2012 DATE OF PRONOUNCEMENT : 17-12-2012 O R D E R PER N.S. SAINI, ACCOUNTANT MEMBER THESE ARE THE APPEALS FILED BY THE ASSESSEE AGAINST SEPARATE ORDERS OF THE DIRECTOR OF INCOME TAX(EXEMP TIONS), CHENNAI, DATED 14.10.2010 AND 29.12.2011. 2. THE APPEAL FILED BY THE ASSESSEE IN I.T.A.NO.168/M DS/2012 IS BARRED BY LIMITATION OF 408 DAYS. THE ASSESSEE HAS FILED AN AFFIDAVIT EXPLAINING THE REASONS FOR THE DELAY IN FILING THE APPEAL. THE DR HAD NO OBJECTION TO CONDONING THE APPEAL AND ADMITTING THE APPEAL FOR HEARING. THEREFORE, THE DELAY OF 408 DAYS IN FILIN G THE APPEAL BY THE I.T.A.NO.168 & 169/12 :- 2 -: ASSESSEE IS CONDONED AND THE APPEAL IN I.T.A.NO. 16 8/MDS/2012 IS ADMITTED FOR HEARING. 3. THE A.R SUBMITTED THAT THE DIT(E) HAS CANCELLED THE REGISTRATION GRANTED U/S 12AA OF THE ACT VIDE HIS ORDER DATED 29.12.2011. HE SUBMITTED THAT THE ASSESSEE HAD FI LED A REPLIES TO THE DIT(E) VIDE LETTERS DATED 14.11.2011 AND 15.9.2010. THE ASSESSEE HAS ALSO FILED DOCUMENTS IN SUPPORT OF ITS ACTIVITI ES BEING CARRIED ON AS CHARITABLE IN NATURE. HE SUBMITTED THAT ONLY ONE NU MBER OF OPPORTUNITY OF HEARING WAS GRANTED BY THE DIT(E) AND THE REGIST RATION GRANTED U/S 12AA OF THE ACT TO THE ASSESSEE IN C.NO.2(421)/200 0-01 DATED 23.2.2001 WAS CANCELLED. HE PRAYED THAT THE ISSUE SHOULD BE RESTORED BACK TO THE FILE OF THE DIT(E) FOR ADJUDICATION AFR ESH BY PASSING A SPEAKING ORDER AFTER CONSIDERING THE REPLY OF THE ASSESSEE. 4. THE DR HAS ALSO CONCURRED WITH THE SUBMISSIONS OF T HE A.R OF THE ASSESSEE. 5. WE, THEREFORE, SET ASIDE THE ORDER OF THE DIT(E) A ND REMIT THE ISSUE OF CANCELLATION OF REGISTRATION U/S 12AA OF THE ACT BACK TO HIS FILE FOR ADJUDICATION AFRESH AFTER CONSIDERING THE SUBMISSIONS OF THE ASSESSEE BY PASSING A SPEAKING ORDER. I.T.A.NO.168 & 169/12 :- 3 -: 6. THE APPEAL IN I.T.A.NO. 168/MDS/2012 RELATES TO THE GRANTING OF APPROVAL U/S 80G OF THE ACT. BOTH THE PARTIES BEFORE US AGREED THAT THE ISSUE OF APPROVAL U/S 80G SHOULD ALSO BE RESTO RED BACK TO THE FILE OF THE DIT(E), WE RESTORE THE ISSUE OF APPROVAL U/ S 80G OF THE ACT ALSO BACK TO THE FILE OF THE DIT(E) FOR ADJUDICATION OF THE SAME AFRESH. HENCE, BOTH THE APPEALS OF THE ASSESSEE ARE ALLOWE D FOR STATISTICAL PURPOSES. 7. IN THE RESULT, BOTH THE APPEALS OF THE ASSE SSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON MONDAY, THE 17 TH OF DECEMBER, 2012, AT CHENNAI. SD/- SD/- (CHALLA NAGENDRA PRASAD) JUDICIAL MEMBER (N.S.SAINI) ACCOUNTANT MEMBER DATED: 17 TH DECEMBER, 2012 RD COPY TO: APPELLANT/RESPONDENT/CIT(A)/CIT/DR