Chennai Pain & Palliative Care, CHENNAI V. CIT, CHENNAI

ITA 2199/CHNY/2015

• Counselvise Citation: [2016] 128 COUNSELVISE.COM (IT) 9774 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-03-2016
• Appeal Filed By: Assessee
• Bench Allotted: B
• Assessment Year: 2015-2016
• Appeal Filed On: 26-11-2015
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 12AA

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : CHENNAI . . . , . !' , # $ % [ BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ] ./ I.T.A.NO.2199/MDS/2015 / ASSESSMENT YEAR : N.A M/S CHENNAI PAIN & PALLIATIVE CARE B-1/14, MOON ENCLAVE ERI SCHEME APARTMENTS MOGAPAIR WEST CHENNAI 600 037 V S. THE COMMISSIONER OF INCOME - TAX (EXEMPTIONS) CHENNAI [PAN AABTC 7313 F] ( &' / APPELLANT) ( ()&' /RESPONDENT) / APPELLANT BY : SHRI K. MEENAKSHISUNDARAM, ITP /RESPONDENT BY : SHRI R. MOHAN, CIT / DATE OF HEARING : 10 - 02 - 2016 ! / DATE OF PRONOUNCEMENT : 18 - 03 - 2016 / 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), CHENN AI, DATED 30.9.2015 DENYING REGISTRATION U/S 12AA OF THE INC OME-TAX ACT, 1961. 2. SHRI K. MEENAKSHISUNDARAM, LD. REPRESENTATIVE FOR T HE ASSESSEE SUBMITTED THAT THE ASSESSEE-TRUST FILED A N APPLICATION FOR ITA NO.2199/15 :- 2 -: REGISTRATION U/S 12AA OF THE ACT ON 27.3.2015. TH E CIT(E) REJECTED THE APPLICATION OF THE ASSESSEE ON THE GROUND THAT THERE WAS NO RESPONSE FROM THE ASSESSEE. ACCORDING TO THE LD. REPRESENTATIVE, IN FACT, ONE SHRI N.NARASIMHAN, AUTHORIZED REPRESENTAT IVE APPEARED BEFORE THE CIT(E) AND FILED ALL THE DETAILS. INSP ITE OF THAT, THE CIT(E) REJECTED THE APPLICATION ON THE GROUND THAT THERE W AS NO RESPONSE. THEREFORE, ONE MORE OPPORTUNITY MAY BE GIVEN TO TH E ASSESSEE TO PLACE THE MATERIAL ONCE AGAIN. 3. WE HEARD SHRI R.MOHAN, LD. DEPARTMENTAL REPRESENTAT IVE ALSO. THE LD. DR SUBMITTED THAT THE CIT(E) GAVE A N OPPORTUNITY TO THE ASSESSEE BY HIS LETTER DATED 18.8.2015 CALLING FOR THE DETAILS. EVEN THOUGH CERTAIN DETAILS WERE FILED BY THE LD. REPRES ENTATIVE FOR THE ASSESSEE, THE CIT(E) CALLED FOR FURTHER DETAILS. THE FURTHER DETAILS CALLED FOR BY THE CIT(E) WERE NOT FILED BY THE AS SESSEE, THEREFORE, THE CIT(E) HAS RIGHTLY DENIED REGISTRATION U/S 12AA TO THE ASSESSEE-TRUST. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS ON EITHER SIDE AND ALSO PERUSED THE MATERIAL AVAILABLE ON RECORD. FRO M THE IMPUGNED ORDER OF THE CIT(E) IT APPEARS THAT ASSESSEES APP LICATION WAS POSTED FOR HEARING ON 4.9.2015. THE LD. REPRESENTATIVE FO R THE ASSESSEE SHRI N.NARASIMHAN APPEARED BEFORE THE CIT(E) AND FILED THE DETAILS CALLED FOR. THE CIT(E) FURTHER OBSERVED THAT THE FURTHER DETAILS WERE CALLED ITA NO.2199/15 :- 3 -: FOR AND THE CASE WAS POSTED FOR FURTHER HEARING ON 14.9.2015. IT IS NOT KNOWN WHAT ARE THE FURTHER DETAILS CALLED FOR BY TH E CIT(E). WHEN THE ASSESSEE FILED THE DETAILS CALLED FOR BY THE CIT(E) THROUGH LD. REPRESENTATIVE FOR THE ASSESSEE, IT IS FOR THE CIT (E) TO EXAMINE THE SAME ON MERIT AND PASS AN ORDER IN ACCORDANCE WITH LAW. SINCE THE CIT(E) OBSERVED THAT FURTHER DETAILS CALLED FOR BY HIM WERE NOT FILED BY THE ASSESSEE, THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT ONE MORE OPPORTUNITY SHALL BE GIVEN TO THE ASSESSEE TO PROD UCE THE SO CALLED FURTHER DETAILS CALLED FOR BY THE CIT(E). GIVING O NE MORE OPPORTUNITY TO THE ASSESSEE TO FILE THE SO CALLED FURTHER DETA ILS CALLED FOR BY THE CIT(E), MAY NOT PREJUDICE THE INTEREST OF THE REVEN UE IN ANY WAY. THEREFORE, THE ORDER OF THE CIT(E) IS SET ASIDE AND THE ISSUE OF REGISTRATION U/S 12AA OF THE ACT IS REMITTED BACK TO HIS FILE. IT IS OPEN TO THE ASSESSEE TO FILE ALL THE DETAILS CALLED FOR BY THE CIT(E). THEREAFTER, THE CIT(E) SHALL CONSIDER THE APPLICATI ON ON ITS OWN MERIT AND DECIDE THE SAME IN ACCORDANCE WITH LAW AFTER GI VING A REASONABLE OPPORTUNITY TO THE ASSESSEE. IT IS MADE CLEAR THA T IF THE ASSESSEE FAILS TO PRODUCE THE NECESSARY DETAILS CALLED FOR B Y THE CIT(E), IT IS OPEN TO THE CIT(E) TO PASS AN ORDER ON THE BASIS O F THE MATERIAL AVAILABLE ON RECORD. ITA NO.2199/15 :- 4 -: 5. WITH THE ABOVE OBSERVATION, THE APPEAL OF THE ASSE SSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 18 TH MARCH, 2016, AT CHENNAI. SD/- SD/- ( . !' ) (A. MOHAN ALANKAMONY) # / ACCOUNTANT MEMBER ( . . . ' ) (N.R.S. GANESAN) / JUDICIAL MEMBER #$ / CHENNAI %& / DATED: 18 TH MARCH, 2016 RD &' ()*) / COPY TO: 1 . / APPELLANT 4. + / CIT 2. / RESPONDENT 5. ),- . / DR 3. +/' / CIT(A) 6. -01 / GF