Indo-British Health Initiative Trust, CHENNAI V. DIT, CHENNAI

ITA 2033/CHNY/2015

• Counselvise Citation: 203321714 RSA 2015
• Duration Of Justice: 2 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-12-2015
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 01-10-2015
• Court: TRIBUNAL
• Department Lawyers: KOTEESWARA RAO
• Assessee Lawyers: G SEETHARAMAN
• Section: 12AA

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : CHENNAI . . . , . ! , ' # $ [ BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ] ./ I.T.A.NO.2033/MDS/2015 / ASSESSMENT YEAR : N.A M/S INDO - BRITISH HEALTH INITIATIVE TRUST 4/112 MOUNT POONAMALLEE HIGH ROAD, MANAPAKKAM CHENNAI 600 089 VS. THE COMMISSIONER OF INCOME - TAX(EXEMPTIONS) CHENNAI [PAN AAATI 9146 D ] ( %& / APPELLANT) ( '(%& /RESPONDENT) / APPELLANT BY : SHRI G SEETHARAMAN, CA /RESPONDENT BY : SHRI KOTEESWARA RAO, CIT / DATE OF HEARING : 23 - 1 1 - 2015 ! / DATE OF PRONOUNCEMENT : 09 - 12 - 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 COMMISSIONER OF INCOME-TAX(EXEMPTIONS), CHENNA I, DATED 11.3.2015. 2. THERE WAS A DELAY OF 124 DAYS IN FILING THE APPEAL AND THE ASSESSEE HAS FILED AN APPLICATION TO CONDONE THE DE LAY. ACCORDING TO THE LD. COUNSEL, THE ASSESSEES SENIOR MOST TRUSTE E UNDERWENT A BY- ITA NO. :- 2 -: PASS SURGERY AND THEREFORE, THERE WAS A DELAY. WE HEARD SHRI KOTEESWARA RAO, LD. DEPARTMENTAL REPRESENTATIVE ALS O. THE FACT THAT THE ASSESSEES SENIOR MOST TRUSTEE, DR P V A MOHAN DAS, UNDERWENT A BY-PASS SURGERY IS NOT IN DISPUTE. THEREFORE, THI S TRIBUNAL IS OF THE CONSIDERED OPINION THAT THERE WAS A REASONABLE CAUS E ON THE PART OF THE ASSESSEE IN NOT FILING THE APPEAL WITHIN THE S TIPULATED TIME. WE, THEREFORE, CONDONE THE DELAY OF 124 DAYS AND ADMIT THE APPEAL. 3. NOW, COMING TO THE MERIT OF THE APPEAL, SHRI G SEET HARAMAN, LD. REPRESENTATIVE FOR THE ASSESSEE SUBMITTED THAT IN FIRST ROUND OF LITIGATION, THIS TRIBUNAL IN I.T.A.NO.404/MDS/2014 DATED 21.3.2014, DIRECTED THE DIT(E) TO GRANT REGISTRATION U/S 12AA OF THE ACT. WHILE GRANTING REGISTRATION, THE CIT(E) GRANTED REGISTRA TION WITH EFFECT FROM 9.6.2012. REFERRING TO SEC. 12AA OF THE ACT, THE L D. REPRESENTATIVE SUBMITTED THAT THE CIT(E) HAS TO GRANT EXEMPTION FR OM THE DATE OF ESTABLISHMENT OF THE TRUST IN CASE THE APPLICATION WAS FILED WITHIN ONE YEAR FROM THE DATE OF ITS ESTABLISHMENT. IN THIS C ASE, THE TRUST WAS CONSTITUTED ON 21.11.2011 AND THE APPLICATION FOR R EGISTRATION U/S 12AA WAS FILED ON 19.6.2012 I.E WITHIN A PERIOD OF ONE YEAR, THEREFORE, THE CIT(E) HAS TO GRANT REGISTRATION FROM THE DATE OF CONSTITUTION OF THE TRUST. ACCORDING TO THE LD. REPRESENTATIVE, THE QU ESTION OF GRANTING OF REGISTRATION FROM THE DATE OF APPLICATION WOULD COM E IN CASE THE ASSESSEE FILED THE APPLICATION BEYOND THE PERIOD OF ONE YEAR FROM THE ITA NO. :- 3 -: DATE OF ITS CONSTITUTION. THEREFORE, ACCORDING TO THE LD. REPRESENTATIVE, REGISTRATION U/S 12AA OF THE ACT HAS TO BE GRANTED WITH EFFECT FROM 21.11.2011 ON WHICH DATE THE ASSESSEE-TRUST CAME I NTO EXISTENCE. 4. ON THE CONTRARY, SHRI KOTEESWARA RAO, LD. DR SUBMIT TED THAT THE ASSESSEE FILED THE APPLICATION FOR REGISTRATIO N ON 19.6.2012, THEREFORE, IN RESPECT OF THE EARLIER PERIOD, THE A SSESSEE CANNOT CLAIM ANY REGISTRATION. ON A QUERY FROM THE BENCH WHEN T HE APPLICATION OF THE ASSESSEE WAS FILED ON 19.6.2012 WHY THE REGIST RATION WAS GRANTED WITH EFFECT FROM 9.6.2012, AND WHERE FROM THE CIT(E ) GETS THE DATE OF 9.6.2012, THE LD. DR CLARIFIED THAT THIS MAY BE A T YPOGRAPHICAL ERROR. 5. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS ON EITHER SIDE AND ALSO PERUSED THE MATERIAL AVAILABLE ON RECORD. AS RIGHTLY SUBMITTED BY THE LD. REPRESENTATIVE FOR THE ASSESSEE, THE CIT I S EMPOWERED TO GRANT REGISTRATION IN CASE THE APPLICATION WAS FILE D WITHIN A PERIOD OF ONE YEAR FROM THE DATE OF CONSTITUTION OF THE TRUST . IN THIS CASE, THE TRUST WAS ADMITTEDLY CONSTITUTED ON 21.11.2011. TH E TRUST FILED ITS APPLICATION IN FORM NO.10A FOR REGISTRATION U/S 12 AA OF THE ACT ON 19.6.2012. THEREFORE, THIS TRIBUNAL IS OF THE CON SIDERED OPINION THAT THE REGISTRATION OUGHT TO HAVE BEEN GRANTED WITH EF FECT FROM 21.11.2011 BEING THE DATE OF CONSTITUTION OF THE TR UST. IN OTHER WORDS, 21.11.2011 BEING THE DATE ON WHICH THE TRUST CAME I NTO EXISTENCE, ITA NO. :- 4 -: REGISTRATION U/S 12AA OF THE ACT OUGHT TO HAVE BEE N GRANTED WITH EFFECT FROM 21.11.2011. IN VIEW OF THE ABOVE, THIS TRIBUNAL IS UNABLE TO UPHOLD THE ORDER OF THE CIT(E). ACCORDINGLY, TH E ORDER OF THE CIT(E) IS MODIFIED AND THE CIT(E) IS DIRECTED TO GRANT REG ISTRATION TO THE ASSESSEE-TRUST U/S 12AA OF THE ACT WITH EFFECT FR OM 21.11.2011 INSTEAD OF 9.6.2012. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 9 TH DECEMBER, 2015, AT CHENNAI. SD/- SD/- ( . ! ) (A. MOHAN ALANKAMONY) ' / ACCOUNTANT MEMBER ( . . . ' ) (N.R.S. GANESAN) / JUDICIAL MEMBER #$ / CHENNAI %& / DATED: 9 TH DECEMBER, 2015 RD &' ()*) / COPY TO: 1 . / APPELLANT 4. + / CIT 2. / RESPONDENT 5. ),- . / DR 3. +/' / CIT(A) 6. -01 / GF