Sri Palaniappa Charitable Public Trust , Salem V. Commissioner of Income Tax (Exemptions), Chennai

ITA 2108/CHNY/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 5809 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-11-2017
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 30-08-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: DR SIBICHAN K MATHEW
• Assessee Lawyers: MRS N V LAKSHMI
• Keywords: Principle of natural justice

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: CHENNAI , # , ' ( BEFORE SHRI SANJAY ARORA, ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, JUDICIAL MEMBER ./ ITA NO.2108/MDS/2017 SRI PALANIAPPA CHARITABLE PUBLIC- TRUST, NO.101/10, STEEL PLANT ROAD, MALLAMOOPAMPATTY, OPP. TAMIL NADU WARE HOUSING CORPORATION, SALEM-636 002. VS. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHENNAI, 121, M.G.ROAD, NUNGAMBAKKAM, CHENNAI-600 034. [PAN: AADTS 7815 G ] ( ) /APPELLANT) ( *+) /RESPONDENT) ) , / APPELLANT BY : MRS.N.V.LAKSHMI, CA *+) , /RESPONDENT BY : DR.SIBICHAN K. MATHEW, CIT , /DATE OF HEARING : 15.11.2017 , /DATE OF PRONOUNCEMENT : 15.11.2017 / O R D E R PER GEORGE MATHAN , JUDICIAL MEMBER : ITA NO.2108/MDS/2017 IS AN APPEAL FILED BY THE ASS ESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (EXEMPT IONS), CHENNAI, IN FILE NO.C.NO.CIT(E) 2(2262)/2016-17 DATED 30.06.201 7. 2. DR.SIBICHAN K. MATHEW, CIT, REPRESENTED ON BEHAL F OF THE REVENUE AND MRS.N.V.LAKSHMI, CA, REPRESENTED ON BEHALF OF T HE ASSESSEE. ITA NO.2108/MDS/2017 :- 2 -: 3. IT WAS SUBMITTED BY THE LD.AR THAT THE LD.CIT HA S REJECTED THE ASSESSEES APPLICATION FOR REGISTRATION U/S.12AA OF THE ACT ON THE GROUND THAT THE CLARIFICATIONS SOUGHT FOR HAD NOT BEEN PRO DUCED BEFORE HIM. IT WAS A SUBMISSION THAT THE ASSESSEE MAY BE GRANTED A NOTHER OPPORTUNITY TO PRODUCE ALL THE DETAILS CALLED FOR BEFORE THE LD .CIT. 4. IN REPLY, THE LD.DR SUBMITTED THAT HE HAD NO OBJ ECTION, IF ANOTHER OPPORTUNITY WAS GRANTED TO THE ASSESSEE. 5. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. AS IT IS NOTICED THAT THE LD.CIT HAS REJECTED THE APPLICATION FOR REGISTRATIO N U/S.12AA ON ACCOUNT OF THE NON-PRODUCTION OF ALL THE DETAILS CALLED FOR BY HIM. IN THE INTEREST OF NATURAL JUSTICE, THE ISSUES IN THIS APPEAL ARE REST ORED TO THE FILE OF THE CIT FOR RE-ADJUDICATION AFTER GRANTING THE ASSESSEE ADE QUATE OPPORTUNITY TO PRODUCE ALL THE DETAILS AS REQUIRED BY THE LD.CIT F OR ADJUDICATING THE ISSUE OF REGISTRATION U/S.12AA IN THE CASE OF THE ASSESSE E. 6. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS PARTLY ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON NOVEMBER 15, 2017, AT CHENNAI. SD/- SD/- ( ) ( SANJAY ARORA ) /ACCOUNTANT MEMBER ( # ) (GEORGE MATHAN) ' /JUDICIAL MEMBER ITA NO.2108/MDS/2017 :- 3 -: /CHENNAI, 3 /DATED: NOVEMBER 15, 2017. TLN , *'45 65 /COPY TO: 1. ) /APPELLANT 4. 7 /CIT 2. *+) /RESPONDENT 5. 5 *'' /DR 3. 7 ( ) /CIT(A) 6. # /GF