Thiravipuram Zion Fellowship Society, Tuticorin V. CIT, Madurai

ITA 1863/CHNY/2010

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 5150 (ITAT-CHENNAI)
• Duration Of Justice: 6 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-05-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 03-05-2011
• Assessment Year: misc
• Appeal Filed On: 03-11-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K E B RENGARAJAN JR
• Assessee Lawyers: T BANUSEKAR
• Keywords: Period of limitation

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHENNAI BENCH B BEFORE DR. O.K.NARAYANAN, VICE-PRESIDENT AND SHRI GEORGE MATHAN, JUDICIAL MEMBER I.T.A. NO. 1863/MDS/2010 THIRAVIAPURAM ZION FELLOWSHIP SOCIETY, NO.3/117A ZION CHURCH PREMISES, THIRAVIAPURAM, MARAVANMADAM POST, VIA KORAMPALLAM, TUTICORIN 628 101. PAN AABAT 7605 A (APPELLANT) VS. THE COMMISSIONER OF INCOME-TAX, MADURAI. (RESPONDENT) APPELLANT BY : SHRI T. BANUSEKAR RESPONDENT BY : SHRI K.E.B.RENGARAJAN, JR. STANDING COUNSEL 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 COMMISSIONER OF INCOME-TAX -I, AT MADURAI DATED 15.09.2009 PASSED UNDER SEC.12AA OF THE INCOM E-TAX ACT, 1961 REJECTING THE APPLICATION OF THE ASSESSEE FOR REGISTRATION UNDER SEC.12AA. ITA 1863/10 :- 2 -: 2. THE LEARNED CHARTERED ACCOUNTANT APPEARING FOR T HE ASSESSEE PRESSED ONLY ONE LINE OF ARGUMENT THAT THE COMMISSIONER OF INCOME-TAX HAS PASSED THE ORDER BE YOND THE PERIOD OF LIMITATION PRESCRIBED UNDER SEC.12AA(2) A ND THEREFORE, HIS ORDER IS VOID AND THE ASSESSEE MUST BE TREATED AS HAVING BEEN GIVEN DEEMED REGISTRATION UNDER SEC.12AA. THE LEARNED CHARTERED ACCOUNTANT RELIED ON THE JUDGMENT OF THE HON'BLE ALLAHABAD HIGH COURT IN THE CASE OF SOCIETY FOR THE PROMOTION OF EDUCATION ADVENTURE SPORT & CONSERVATION OF ENVIRON MENT VS. COMMISSIONER OF INCOME-TAX & OTHERS [216 CTR (ALL) 167]. 3. SEC.12AA(2) PROVIDES THAT THE COMMISSIONER OF IN COME-TAX SHALL PASS AN ORDER UNDER SEC.12AA EITHER GRANTING OR REFUSING REGISTRATION TO AN APPLICANT WITHIN A PERIOD OF SIX MONTHS FROM THE END OF THE MONTH IN WHICH THE APPLICATION WAS FILED BEFORE THE COMMISSIONER OF INCOME-TAX. IN THE PRESENT CASE, T HE APPLICATION WAS PUT IN BY THE ASSESSEE ON 27.2.2009. THEREFORE , THE ORDER OF THE COMMISSIONER OF INCOME-TAX SHOULD HAVE BEEN PAS SED WITHIN A PERIOD OF SIX MONTHS STARTING FROM THE MONTH OF M ARCH 2009; IT MEANS THAT THE ORDER SHOULD HAVE BEEN PASSED ON OR BEFORE 31 ST AUGUST 2009. ITA 1863/10 :- 3 -: 4. BUT IN THE PRESENT CASE, THE COMMISSIONER OF INC OME-TAX HAS PASSED THE ORDER ON 15.9.2009. THE ORDER HAS B EEN PASSED BEYOND THE TIME PRESCRIBED BY THE STATUTE. 5. IN THIS CIRCUMSTANCE, THE JUDGMENT OF THE ALLAHA BAD HIGH COURT AS STATED ABOVE IN THE CASE OF SOCIETY FOR TH E PROMOTION OF EDUCATION ADVENTURE SPORT & CONSERVATION OF ENVI RONMENT VS. COMMISSIONER OF INCOME-TAX & OTHERS [216 CTR (ALL) 167] IS APPLICABLE AND IT IS TO BE DEEMED THAT THE ASSESSEE HAS BEEN GRANTED REGISTRATION. THE CASE OF THE ASSESSEE IS ALSO SUPPORTED BY THE SPECIAL BENCH DECISION OF THE I.T.A.T., DELH I BENCH RENDERED IN THE CASE OF BHAGWAD SWARUP SHRI SHRI DE VRAHA BABA MEMORIAL SHRI HARI PARMARTH DHAM TRUST V. COMMISSIO NER OF INCOME-TAX (111 ITD 175) (DEL) (SB). 6. IN THE FACTS AND CIRCUMSTANCES OF THE CASE, WE H OLD THAT THE ASSESSEE IS DEEMED TO HAVE BEEN GRANTED REGISTRATIO N BY OPERATION OF LAW. THE ASSESSEE SHALL HAVE THE BENE FIT OF REGISTRATION UNDER SEC.12A. 7. IN RESULT, THIS APPEAL FILED BY THE ASSESSEE I S ALLOWED. ITA 1863/10 :- 4 -: ORDER PRONOUNCED ON WEDNESDAY, THE 4 TH DAY OF MAY, 2011 AT CHENNAI. SD/- SD/- (GEORGE MATHAN) JUDICIAL MEMBER (DR. O.K.NARAYANAN) VICE-PRESIDENT CHENNAI, DATED : 4 TH MAY, 2011 MPO* COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR