ITO, Tirunelveli V. M/s. Kadayanallur Chozhia Brahmana Mahajana Trust, Tirunelveli

ITA 183/CHNY/2011

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 4771 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-06-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 27-06-2011
• Assessment Year: 2005-2006
• Appeal Filed On: 07-02-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R VISWANATHAN
• Assessee Lawyers: S SRIDHAR
• Keywords: Set aside
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BENCH B CHENNAI BEFORE U.B.S.BEDI, JUDICIAL MEMBER AND SHRI ABRAHAM P.GEORGE, ACCOUNTANT MEMBER .. ITA NO.183/MDS./11 ASSESSMENT YEAR: 2005-06 INCOME TAX OFFICER, WARD I(1), TRIUNELVELI. VS. M/S.KADAYANALLUR CZOHIA BRAHMANA MAHAJAN TRUST, 21,KARIAMANICKA PERUMAL KOIL STREET, KADAYANALLUR, TIRUNELVELI DISTRICT. PAN AABTK 0896 P (APPELLANT) (RESPONDENT) DEPARTMENT BY : SHRI R.VISWANATHAN ASSESSEE BY : SHRI S.SRIDHAR O R D E R PER ABRAHAM P.GEORGE, ACCOUNTANT MEMBER : IN THIS APPEAL OF REVENUE, GROUNDS RAISED ARE AS UNDER:- 1. THE ORDER OF THE ITAT DIRECTING THE COMMISSIONE R OF INCOME TAX TO GRANT REGISTRATION WAS NOT ACCEPTE D BY THE DEPARTMENT AND APPEAL U/S.260A WAS FILED. TH E ISSUE HAS NOT REACHED THE FINALITY. PAGE OF 4 ITA.183 /MDS/11 2 2. FOR THESE AND OTHER GROUNDS THAT MAY BE ADDUCED AT THE TIME OF HEARING THE ISSUE MAY BE SET ASIDE T O THE FILE OF THE ASSESSING OFFICER FOR FRESH CONSIDERATI ON BASED ON THE DECISION OF THE HIGH COURT. 2. ASSESSING OFFICER HAD DENIED THE ASSESSEE EXEMP TION CLAIMED U/S.11 OF THE INCOME TAX ACT, 1961 (IN SHOR T THE ACT ) FOR A REASON THAT THE TRUST HAD NOT OBTAINED REGIST RATION U/S.12AA OF THE ACT. IN ITS APPEAL BEFORE COMMISSIO NER OF INCOME TAX(A), ASSESSEE WAS SUCCESSFUL. THIS TRIBU NAL HAD ON ASSESSEES APPEAL AGAINST DENIAL OF REGISTRATION UNDER SECTION 12AA OF THE ACT, DIRECTED THE COMMISSIONER OF INCOME TAX TO GRANT SUCH REGISTRATION FROM ITS VERY INCEPT ION. 3. NOW BEFORE US NOTHING WAS BROUGHT BY LD. DR TO SHOW THAT DECISION OF THIS TRIBUNAL IN ITA NO.530/MDS/20 09 DATED 05.01.2010 WHEREBY IT HAD DIRECTED GRANT OF REGIST RATION TO THE ASSESSEE UNDER SECTION 12AA OF THE ACT WAS SET ASID E OR UPTURNED BY ANY HIGHER AUTHORITY. MAY BE, ON THE D ATE WHEN ASSESSMENT WAS FRAMED, THE ORDER OF THE TRIBUNAL MI GHT NOT HAVE BEEN AVAILABLE. HOWEVER, NO MISTAKE CAN BE SEE N IN LD. COMMISSIONER OF INCOME TAX(A) TAKING COGNIZANCE OF SUCH ORDER, WHEN IT WAS BROUGHT TO HIS NOTICE. WE, TH EREFORE, FIND PAGE OF 4 ITA.183 /MDS/11 3 NO REASON TO INTERFERE WITH THE ORDER OF THE LD. CO MMISSIONER OF INCOME TAX(A). 4. IN RESULT, APPEAL OF THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING THE APPEAL ON 27 TH JUNE, 2011. SD/- SD/- ( U.B.S.BEDI ) ( ABRAHAM P. GEORGE ) JUDICIAL MEMBER ACCOUNTANT MEMBER CHENNAI, DATED THE 27 TH JUNE, 2011. K S SUNDARAM COPY TO: ASSESSEE/AO/CIT (A)/CIT/D.R./GUARD FILE PAGE OF 4 ITA.183 /MDS/11 4 DATE INITIALS 1. DRAFT DICTATED ON 2. DRAFT PLACED BEFORE AUTHORITY 3. DRAFT PLACED BEFORE THE SECOND MEMBER 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER 5. APPROVED DRAFT COMES TO P.S. 6. KEEP FOR PRONOUNCEMENT ON 7. FILE SENT TO THE BENCH CLERK 8. DATE ON WHICH FILE GOES TO THE 9. DATE OF DISPATCH OF ORDER