SSAN Ananya Educational Trust, CHENNAI V. DIT, CHENNAI

ITA 2/CHNY/2015

• Counselvise Citation: 221714 RSA 2015
• Duration Of Justice: 7 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-08-2015
• Appeal Filed By: Assessee
• Bench Allotted: C
• Next Hearing Date: 12-08-2015
• Assessment Year: misc
• Appeal Filed On: 01-01-2015
• Court: TRIBUNAL
• Department Lawyers: ARUN C BHARAT
• Assessee Lawyers: S SRINIRANJANI
• Section: 12AA

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : CHENNAI . . . , . ! , ' # $ [ BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ] ./ I.T.A.NO.2/MDS/2015 M/S SSAN ANANYA EDUCATIONAL TRUST NO.42, LAKSHMI NIWAS 14 TH CROSS STREET, NEW COLONY CHROMPET, CHENNAI 600 044 VS. THE DIRECTOR OF INCOME- TAX(EXEMPTIONS) CHENNAI [PAN AANTS 9718 A ] ( %& / APPELLANT) ( '(%& /RESPONDENT) / APPELLANT BY : MS. S. SRINIRANJANI, ADVOCATE /RESPONDENT BY : SHRI ARUN C. BHARAT, CIT / DATE OF HEARING : 12 - 0 8 - 2015 / DATE OF PRONOUNCEMENT : 21 - 0 8 - 2015 / O R D E R PER N.R.S.GANESAN, JUDICIAL MEMBER THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE DIRECTOR OF INCOME-TAX (EXEMPTIONS), CHENNAI, DATED 31.10.2014 REJECTING THE APPLICATION OF THE ASSESSEE FOR REGI STRATION U/S 12AA OF THE ACT. 2. MS. S.SRINIRANJANI, LD. COUNSEL FOR THE ASSESS EE SUBMITTED THAT THE DIT(E) REJECTED THE APPLICATION OF THE AS SESSEE ON THE ITA NO.2/15 :- 2 -: GROUND THAT THE POSTAL AUTHORITIES RETURNED THE HEA RING NOTICE WITH THE ENDORSEMENT DOOR LOCKED. THEREFORE, THE DIT(E) F OUND THAT THE IDENTITY AND GENUINENESS OF THE TRUST WAS NOT ESTAB LISHED. ACCORDING TO THE LD. COUNSEL, THE VERY FACT THAT THE POSTAL A UTHORITIES RETURNED THE POST WITH AN ENDORSEMENT DOOR LOCKED SHOWS THAT T HE ASSESSEE IS IN EXISTENCE AND WHEN THE OFFICIAL FROM THE POST OFFIC E VISITED THE PLACE, THE DOOR WAS LOCKED. IT DOES NOT IN ANY WAY PRESUM E THAT THE ASSESSEE IS NOT A GENUINE ENTITY. THE LD. COUNSEL SUBMITTED THAT AN OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE TO PLACE THE MATERIAL FACTS BEFORE THE DIT(E). 3. WE HEARD SHRI ARUN C. BHARAT LD. DEPARTMENTAL REPRESENTATIVE ALSO. 4. ADMITTEDLY, THE DIT(E) FOUND THAT THE ASSESSEE HAS NOT ESTABLISHED ITS IDENTITY AND GENUINENESS SINCE THE POSTAL AUTHORITIES RETURNED THE POST WITH THE REMARKS DOOR LOCKED. AS RIGHTLY SUBMITTED THE LD. COUNSEL, WHEN THE POSTAL AUTHORITIES RETURN ED THE POST WITH THE ENDORSEMENT DOOR LOCKED, AT THE BEST, WE CAN SAY THAT THE NOTICE WAS DEEMED TO BE SERVED. HOWEVER, IT CANNOT BE PRESUME D THAT THE IDENTITY AND GENUINENESS OF THE TRUST WAS NOT ESTAB LISHED. THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT GIVING O NE OPPORTUNITY TO THE ASSESSEE TO FURNISH NECESSARY MATERIAL BEFORE THE D IT(E) MAY NOT ITA NO.2/15 :- 3 -: PREJUDICE THE INTEREST OF THE REVENUE IN ANY WAY. ON THE CONTRARY, GIVING ONE OPPORTUNITY TO THE ASSESSEE TO APPEAR B EFORE THE DIT(E) AND PRODUCE NECESSARY MATERIAL WOULD PROMOTE THE CA USE OF JUSTICE. ACCORDINGLY, THE ORDER OF THE DIT(E) IS SET ASIDE A ND THE ISSUE OF REGISTRATION U/S 12AA OF THE ACT IS REMITTED BACK TO THE FILE OF THE DIT(E). THE DIT(E) SHALL RE-EXAMINE THE MATTER AFR ESH IN THE LIGHT OF THE MATERIAL THAT MAY BE FURNISHED BY THE ASSESSEE AND THEREAFTER DECIDE THE SAME IN ACCORDANCE WITH LAW AFTER GIVING A REASONABLE OPPORTUNITY TO THE ASSESSEE. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLO WED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 21 ST OF AUGUST, 2015, AT CHENNAI. SD/- SD/- ( . ! ) (A. MOHAN ALANKAMONY) ' / ACCOUNTANT MEMBER ( . . . ) (N.R.S. GANESAN) / JUDICIAL MEMBER ! / CHENNAI '# / DATED: 21 ST AUGUST, 2015 RD #$%&'(' / COPY TO: 1 . / APPELLANT 4. ) / CIT 2. / RESPONDENT 5. '* +%%,- / DR 3. ). / CIT(A) 6. + /01 / GF