Patrachariars Kainkarya Trust, CHENNAI V. DIT, CHENNAI

ITA 1958/CHNY/2012

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 0980 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-01-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 05-11-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: N RAJAGOPLAN TRUSTEE
• Section: 12AA; 32

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH CHENN AI BEFORE SHRI ABRAHAM P GEORGE, ACCOUNTANT MEMBER AND SHRI VIKAS AWASTHY, JUDICIAL MEMBER .. ITA NO.1958/MDS./2012 PATRACHARIARS KAINKARYA TRUST, A1/4/6, HARI NIVAS, THIRD MAIN ROAD, BESANT NAGAR, CHENNAI 600 090. VS. DIRECTOR OF INCOME TAX(EXEMPTIONS) CHENNAI. PAN AACTP 0183 H (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI N.RAJAGOPLAN TRUSTEE RESPONDENT BY : SHAJI P JACOB ADDL. CIT D.R. DATE OF HEARING : 28 .01.13 DATE OF PRONOUNCEMENT : 28 . 01.13 O R D E R PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER : IN THIS APPEAL FILED BY THE ASSESSEE, ITS GRIEVA NCE IS THAT DIT(EXEMPTION), CHENNAI REJECTED ITS APPLICATION FO R REGISTRATION UNDER SECTION 12AA OF THE INCOME TAX ACT, 1961 (IN SHORT THE ITA. 1958 /MDS/12 2 ACT) FOR A REASON THAT LETTER SENT BY THE DIT(E) W AS UN-DELIVERED. 2. ONE OF THE TRUSTEES OF THE ASSESSEE APPEARINF I N PERSON SUBMITTED THAT THE TRUST OFFICE WAS JUST ESTABLISHE D AND WAS FUNCTIONING FROM A PART OF ITS OWN RESIDENCE. ACCO RDING TO HIM, HE COULD NOT RECEIVE THE LETTER SENT BY THE DIT(E) FOR A REASON THAT HE WAS OUT OF STATION AND FOR THIS REASON THE REGISTRA TION SOUGHT WAS UNJUSTLY DENIED. ACCORDING TO HIM, IF ONE MORE OPP ORTUNITY WAS GIVEN, THE TRUST WILL BE PRESENTING ITS CASE BEFORE THE DIT(E) FOR THE REGISTRATION SOUGHT FOR. PER CONTRA, LD. DEPART MENTAL REPRESENTATIVE DID NOT OBJECT THE MATTER BEING REMI TTED BACK TO THE DIT(E). 3. WE HAVE PERUSED THE ORDER OF DIT(E) AND HEARD T HE CONTENTIONS. APPLICATION OF THE ASSESSEE WAS REJEC TED ONLY FOR A REASON THAT LETTER SENT TO THE ASSESSEE WAS RETURNE D UNDELIVERED. WE ARE OF THE OPINION THAT IT WILL BE JUST, IF THE ASSESSEE IS GIVEN ONE MORE OPPORTUNITY FOR PRESENTING ITS CASE BEFORE THE DIT(E). WE THEREFORE, SET ASIDE THE ORDER OF DIT(E) AND REM IT THE ISSUE REGARDING REGISTRATION UNDER SECTION 12AA OF THE AC T BACK TO HIS ITA. 1958 /MDS/12 3 FILE FOR CONSIDERATION AFRESH IN ACCORDANCE WITH LA W. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWE D FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSION OF HEARING ON 28 TH JANUARY, 2013. SD/- SD/- (VIKAS AWASTHY) (ABRAHAM P GEORGE) JUDICIAL MEMBER ACCOUNTANT MEMBER CHENNAI, DATED 28 TH JANUARY, 2013. K S SUNDARAM COPY TO: ASSESSEE/AO/CIT (A)/CIT/D.R./GUARD FILE ITA. 1958 /MDS/12 4 THE MAIN CONDITION TO BE SATISFIED UNDER SECTION 32 A(1) AND (2) OF THE INCOME TAX ACT, 1961 ARE: 1) THE SUBJECT MATTER IS TO BE OWNED BY THE ASSESS EE; 2) IT IS TO BE WHOLLY USED FOR THE PURPOSE OF BUSI NESS OF ASSESSEE, AND 3) THE SUBJECT MATTER SHOULD COME UNDER ANY OF THE ENUMERATED CATEGORIES OF SEC.32(A) 2), ITA. 1958 /MDS/12 5