Perundurai Pasumai Iyakkam, Erode V. CIT, CHENNAI

ITA 1800/CHNY/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 7864 (ITAT-CHENNAI)
• Duration Of Justice: 6 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-02-2016
• Appeal Filed By: Assessee
• Bench Allotted: B
• Next Hearing Date: 01-02-2016
• Assessment Year: misc
• Appeal Filed On: 10-08-2015
• Court: TRIBUNAL
• Department Lawyers: P RADHAKRISHNAN
• Assessee Lawyers: S SRIDHAR
• Section: 12AA

Judgement Text

, , IN THE INCOME - TAX APPELLATE TRIBUNAL B BENCH, CHENNAI , . , BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER & SHRI DUVVURU RL REDDY , JUDICIAL MEMBER I.T.A.NO. 18 0 0/MDS/2015 PERUNDURAI PASUMAI IYAKKAM, NO. 5/122, KANDHAMPALAYAM PIRIVU, BHAVANI MAIN ROAD, PERUNDURAI, ERODE 638 052. [PAN: A A CT P6493H ] VS. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS) , CHENNAI. ( / APPELLANT ) ( / RESPONDENT ) / APPELLANT BY : SHRI S. SRIDHAR, ADVOCATE / RESPONDENT BY : SHRI P. RADHAKRISHNAN, JCIT / DATE OF HEARING : 01 . 02 .201 6 / DATE OF P RONOUNCEMENT : 24 .02 .201 6 / O R D E R PER DUVVURU RL REDDY , JUDICIAL MEMBER : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX ( EXEMPTIONS) , CHENNAI DATED 29 .0 6 .201 5 PASSED UNDER SECTION 12AA OF THE INCOME TAX ACT, 1961 [ ACT IN SHORT] REJECTING THE APPLICATION FILED FOR GRANT OF REGISTRATION. 2. BRIEF FACTS OF THE CASE ARE THAT THE ASSESSEE TRUST IS CONSTITUTED BY A TRUST DEED DATED 01.10.2014 HAS FILED AN APPLICATION IN FORM 10A FOR GRANT OF REGISTRATIO N UNDER SECTION 12AA OF THE ACT ON 09.12.2014. HOWEVER, WHILE I.T.A. NO . 1 80 0 /M/ 15 2 PROCESSING THE APPLICATION, THE LD. CIT(E) HAS NOTICED THAT CERTAIN EXPLANATIONS/CLARIFICATIONS WERE REQUIRED TO BE FILED BY THE ASSESSEE TO PROCESS THE APPLICATION. ACCORDINGLY , HEARING NOTICE WAS DULY SERVED ON THE ASSESSEE TO FURNISH THE DETAILS. HOWEVER, THE ASSESSEE TRUST HAS NOT RESPONDED TO THE NOTICE SERVED ON THE ASSESSEE. ACCORDINGLY, THE LD. CIT(E) REJECTED THE APPLICATION FILED BY THE ASSESSEE FOR GRANT OF REGISTRATION. 3. THE ASSE SSEE FILED APPEAL BEFORE THE TRIBUNAL AND SUBMITTED THAT ONE MORE OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE TO FILE THE EXPLANATIONS/ CLARIFICATIONS AS MAY BE REQUIRED BY THE LD. CIT(E). 4. ON THE OTHER HAND, THE LD. DR DID NOT SERIOUSLY OBJECT TO THE SUB MISSIONS OF THE LD. COUNSEL FOR THE ASSESSEE 5. BOTH PARTIES HAVE BEEN HEARD, PERUSED THE MATERIALS ON RECORD AND GONE THROUGH THE ORDERS OF AUTHORITIES BELOW. THE ASSESSEE TRUST WAS REQUIRED TO FURNISH CERTAIN CLARIFICATION/DETAILS BEFORE THE LD. CIT(E ). DESPITE SERVICE OF HEARING NOTICE, THE ASSESSEE HAS, NEITHER APPEARED BEFORE THE LD. CIT(E) AND FURNISHED THE EXPLANATIONS/CLARIFICATIONS N OR FILED ANY LETTER OF ADJOURNMENT. THEREFORE, THE LD. CIT(E) REJECTED THE APPLICATION FILED BY THE ASSESSEE FOR G RANT OF REGISTRATION UNDER SECTION 12AA OF THE ACT . BEFORE US, BY FILING TRUST DEED AND OTHER DETAILS, THE LD. COUNSEL FOR THE ASSESSEE HAS PLEADED THAT ONE MORE OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE TO FILE I.T.A. NO . 1 80 0 /M/ 15 3 NECESSARY DETAILS AND EXPLANATIONS AS MAY BE REQUIRED BY THE LD. CIT(E). UNDER THESE FACTS AND CIRCUMSTANCES, IN THE INTEREST OF JUSTICE, WE ARE OF THE OPINION THAT THE ASSESSEE HAS TO BE GIVEN ONE MORE OPPORTUNITY TO FILE THE DETAILS BEFORE THE LD. CIT(E). THEREFORE, T HE ORDER PASSED BY THE LD. CIT(E) IS SET ASIDE AND REMITTED THE MATTER BACK TO THE LD. CIT(E) TO DECIDE THE ISSUE AFRESH IN ACCORDANCE WITH LAW AFTER CONSIDERING THE DETAILS AS MAY BE FILED BY THE ASSESSEE. THUS, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 6. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON THE 24 TH FEBRUARY , 201 6 AT CHENNAI. SD/ - SD/ - ( CHANDRA POOJARI ) ACCOUNTANT MEMBER ( DUVVURU RL REDDY ) JUDICIAL MEMBE R CHENNAI, DATED, THE 24 . 0 2 .201 6 VM/ - / COPY TO: 1. / APPELLANT , 2. / RESPONDENT , 3. ( ) / CIT(A) , 4. / CIT , 5. / DR & 6. / GF.