All India Minority Christian Welfare Trust, CHENNAI V. ACIT, CHENNAI

ITA 2246/CHNY/2016

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 7905 (ITAT-CHENNAI)
• Duration Of Justice: 6 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-01-2017
• Appeal Filed By: Assessee
• Bench Allotted: C
• Next Hearing Date: 19-01-2017
• Assessment Year: misc
• Appeal Filed On: 28-07-2016
• Court: TRIBUNAL
• Department Lawyers: M N MAURYACIT
• Assessee Lawyers: A S SRIRAMAN
• Section: 12AA

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, CHENNAI , . , ' # BEFORE SHRI SANJAY ARORA, ACCOUNTANT MEMBER AND SHRI G. PAVAN KUMAR, JUDICIAL MEMBER ./ I.T.A. NO. 2246/MDS/2016 / ASSESSMENT YEAR : 2013-14 ALL INDIA MINORITY CHRISTIANS WELFARE TRUST, NO.3, 1ST FLOOR, EBENEZER BHAWAN, NEW BETHEL CHURCH CAMPUS, KULAKARAI STREET, THIRUVANCHERRY, TAMBARAM, SE;AIYUR (VIA) KANCHEEPURAM - 600 126. [PAN: AAETA 9441K] VS. THE INCOME TAX OFFICER (E), WARD -2, CHENNAI. ( / APPELLANT) ( / RESPONDENT) % & / APPELLANT BY : SHRI A.S . SR IRAMAN, ADVOCATE )*% & / RESPONDENT BY : SHRI M. N. MAURYA, CIT & /DATE OF HEARING : 19.01.2017 & /DATE OF PRONOUNCEMENT : 31.01.2017 /O R D E R PER G. PAVAN KUMAR, JUDICIAL MEMBER: THE ASSESSEE HAS FILED AN APPEAL AGAINST THE ORD ER OF COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHENNAI DATED 31.05.2016. THE ASSESSEE HAS RAISED THE :-2-: I.T.A. NO. 2246/MDS/2016 SOLE SUBSTANTIVE GROUND THAT THE CIT(EXP.) HAS REJE CTED THE APPLICATION FOR REGISTRATION U/S. 12AA OF THE ACT. 2. THE BRIEF FACTS OF THE CASE THAT THE ASSESSEE IS A TRUST REGISTERED ON 01.10.2014 WITH THE MAIN OBJECTIVE OF ESTABLISHING EDUCATIONAL INSTITUTIONS TO RENDER SERVICES TO THE PUBLIC AS WELL AS TO SUB-SERVE THE CHRISTIANS IN THE COUNTRY AND FURTHER ESTABLISHING ORPHANAGES, AGED HOMES AND HOS PITALS, AND MADE APPLICATION FOR REGISTRATION U/S. 12AA OF THE ACT ON 27.10.2015 WITH THE INFORMATION OF THE TRUSTEES, FOUNDER AND OTHER DETAILS. IN THE HEARIN G PROCEEDINGS, THE LD. CIT(EXP.) CALLED FOR CERTAIN CLARIFICATIONS AND THE FOUNDER O F THE TRUST APPEARED AND FILED THE DETAILS. THE LD. CIT(EXP.) CALLED FOR FURTHER EXPL ANATIONS AND SINCE THERE WAS NO RESPONSE IN SUBMITTING THE ADDITIONAL INFORMATION. THE LD. CIT(EXP.) CONSIDERING THE LIMITATION AND THE ASSESSEE TRUST HAS NOT COMPLIED THE PROCEDURE OF REGISTRATION U/S. 12AA OF THE ACT HAS REJECTED THE APPLICATION FOR RE GISTRATION BY ORDER DATED 31.05.2016. 3. AGGRIEVED BY THE ORDER, THE ASSESSEE FILED AN AP PEAL WITH THE TRIBUNAL. THE LD. AR ARGUED THAT THE ASSESSEE TRUST WAS FORMED TO CARRY OUT THE CHARITABLE ACTIVITIES AND EXPLAINED THE FACTS IN THE REGISTRAT ION APPLICATION AND ALSO REFERRED TO THE TRUST DEED PAGE 6 TO 10 EXPLAINING THE MAIN OBJ ECTS AND FURTHER THERE IS NO DISPUTE ON THE OBJECTS OF THE TRUST. AS THERE IS NO COMPLIANCE OF INFORMATION, THE LD. CIT WITHOUT FURTHER OPPORTUNITY HAS REJECTED THE AP PLICATION. AND THE LD. AR PRAYED FOR ONE MORE OPPORTUNITY BEFORE THE CIT(EXP.), UNDE RTAKING TO EXTEND FULL CO- OPERATION IN THE SET ASIDE PROCEEDINGS. CONTRA, TH E LD. DR RELIED ON THE ORDERS OF :-3-: I.T.A. NO. 2246/MDS/2016 THE CIT(EXP.) AND EXPLAINED THAT THE ASSESSEE TRUST HAS MADE INORDINATE DELAY IN SUBMITTING THE INFORMATION AND OPPOSED THE GROUNDS. 4. WE HEARD THE RIVAL SUBMISSIONS, PERUSED THE MATE RIAL ON RECORD. WE FIND THE TRUST WAS REGISTERED ON 01.10.2014 AND THE ASSESSEE TRUST HAS MADE AN APPLICATION U/S. 12AA OF THE ACT ON 27.10.2015 WITH REQUIRED DE TAILS. BUT THE FOUNDER TRUSTEE WHO APPEARED BEFORE CIT(EXP.) COULD NOT SUBMIT THE ADDITIONAL INFORMATION CALLED FOR AND ALSO NO REASONS WERE SPECIFIED FOR NOT COMP LYING THE DIRECTIONS OF THE CIT(EXP.). CONSIDERING THE NATURE OF ACTIVITIES OF THE TRUST AND THE UNDERTAKING BY THE LD. COUNSEL FOR THE ASSESSEE, WE CONSIDER IT PR OPER THAT THE ASSESSEE SHOULD BE PROVIDED ONE MORE OPPORTUNITY TO REPRESENT ITS CASE . ACCORDINGLY, WE SET ASIDE THE ORDER OF CIT(EXP.) DATED 31.05.2016 AND REMIT THE E NTIRE MATTER TO THE FILE OF THE CIT(EXP.) FOR ADJUDICATION ON MERITS IN GRANTING RE GISTRATION U/S. 12AA OF THE ACT AND THE ASSESSEE BUT SHOULD BE PROVIDED ADEQUATE OP PORTUNITY OF HEARING BEFORE PASSING THE ORDER. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED ON TUESDAY, THE 31ST DAY OF JANUAR Y, 2017 AT CHENNAI. SD/ - ( ) (SANJAY ARORA) ' / ACCOUNTANT MEMBER SD/ - ( . ) (G. PAVAN KUMAR) ( ' /JUDICIAL MEMBER /CHENNAI, 0 /DATED: 31ST JANUARY, 2017 JPV & )'23 43 /COPY TO: 1. APPELLANT 2. )*% /RESPONDENT 3. 5 ( )/CIT(A) 4. 5 /CIT 5. 3 )'' /DR 6. 9 /GF