Kongu Educational Trust, Erode V. CIT, CHENNAI

ITA 1747/CHNY/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 7876 (ITAT-CHENNAI)
• Duration Of Justice: 7 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-03-2016
• Appeal Filed By: Assessee
• Bench Allotted: B
• Next Hearing Date: 03-02-2016
• Assessment Year: misc
• Appeal Filed On: 29-07-2015
• Court: TRIBUNAL
• Department Lawyers: R MOHAN
• Assessee Lawyers: S SRIDHAR ERODE

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, CHENNAI , ! ' ! # . $% , & '( BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER ./ ITA NO. 1747/MDS/2015 KONGU EDUCATIONAL TRUST, 198, NANJAPPAMPALAYAM ROAD, ANUMANAPALLI, M. ANUMANPALLI (PO), ERODE 638 112. PAN AABTK0789K APPELLANT) V. THE COMMISSIONER OF INCOME- TAX(EXEMPTIONS), NUNGAMBAKKAM, CHENNAI 34. RESPONDENT) / APPELLANT BY : SHRI S. SRIDHAR, ADVOCATE (ERODE) / RESPONDENT BY : SHRI R. MOHAN, CIT / DATE OF HEARING : 03.02.2016 / DATE OF PRONOUNCEMENT: 03.03.2016 ) / O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME-TAX PASSED U/S.12AA O F THE - - ITA 1747/20 15 2 I.T.ACT, 1961 DATED 30.4.2015. 2. THE GRIEVANCE OF THE ASSESSEE IN THIS APPEAL IS WITH REGARD TO NOT GIVING AN ADEQUATE OPPORTUNITY OF HEA RING BEFORE REJECTING THE APPLICATION FILED U/S.12AA OF THE ACT . 3. THE ASSESSEE FILED AN APPLICATION IN FORM 10A FO R REGISTRATION U/S.12AA OF THE ACTON 20.10.2014. THE CIT CALLED FOR DETAILS VIDE LETTER C.NO.1272/CIT-II/14-15/CBE DATED 24.3.2015. THE LETTER WAS SENT BY REGISTERED POST. HOWEVER, THERE WAS NO RESPONSE FROM THE ASSESSEE TO FURNISH NECESSARY INFORMATION FOR THE PURPOSE OF REGISTRATION U/S.12A A OF THE ACT. HENCE, CIT(EXEMPTIONS) REJECTED REGISTRATION U/S.12 AA OF THE ACT. AGAINST, THE ASSESSEE IS IN APPEAL BEFORE US. 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE M ATERIAL AVAILABLE ON RECORD. ADMITTEDLY, IN THIS CASE, ADE QUATE OPPORTUNITY HAS NOT BEEN GIVEN TO THE ASSESSEE AND THERE IS NO PERSONAL APPEARANCE FROM THE ASSESSEE-SIDE. IN OUR OPINION, IT IS APPROPRIATE TO REMIT THE ISSUE TO THE FILE OF TH E CIT. ACCORDINGLY, WE REMIT THE ISSUE TO THE FILE OF THE CIT WITH DIRECTION TO GIVE ONE MORE OPPORTUNITY TO THE ASSES SEE TO FILE NECESSARY DETAILS FOR THE PURPOSE OF REGISTRATION U /S.12AA OF THE - - ITA 1747/20 15 3 ACT. THE ASSESSEE IS DIRECTED TO CO-OPERATE WITH T HE DEPARTMENT AND FILE NECESSARY DETAILS TO THE SATISFACTION OF T HE CIT. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON THURSDAY, THE 3 RD OF MARCH, 2016 AT CHENNAI. SD/- SD/- ( ! ' # . $ %& ) ( ' ( ) * ) DUVVURU RL REDDY + ,-./01.2334.15+ 6 789 /JUDICIAL MEMBER 89:;;3?@A?1 '6 /CHENNAI, B8 /DATED, THE 3 RD MARCH, 2016. MPO* 8C7DEFE /COPY TO: 1. /APPELLANT 2. /RESPONDENT 3. G + /CIT(A) 4. G /CIT 5. EH I77J! /DR 6. I &KL /GF.