M/s. GGIM (God's Gift International Ministry) Charitable and Educational Trust, CHENNAI V. ITO, Coimbatore

ITA 2291/CHNY/2012

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 1064 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-03-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 24-12-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DR S MOHARANA
• Assessee Lawyers: S SRIDHAR
• Keywords: Gift
• Section: 12A; 12AA

Judgement Text

IN THE INCOME-TAX APPELLATE TRIBUNAL B BENCH, CHENNAI. BEFORE DR. O.K. NARAYANAN, VICE-PRESIDENT & SHRI S.S. GODARA, JUDICIAL MEMBER I.T.A. NO.2291/MDS/2012 M/S. GGIM [GODS GIFT INTERNATIONAL MINISTRY] CHARITABLE AND EDUCATIONAL TRUST, SITE NO. 2, TRINITY COTTAGE, SARVODAYA COLONY, THOPPAMPATTY (POST), COIMBATORE 641 017. [PAN:AABTG3378G] VS. THE INCOME TAX OFFICER, COMPANY WARDI, COIMBATORE. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI S. SRIDHAR, ADVOCATE RESPONDENT BY : DR. S. MOHARANA, CIT DATE OF HEARING : 04.03.2013 DATE OF PRONOUNCEMENT : 11.03.2013 ORDER PER S.S. GODARA, JUDICIAL MEMBER THIS ASSESSEE TRUST NAMELY M/S. GGIM [GODS GIFT I NTERNATIONAL MINISTRY] CHARITABLE AND EDUCATIONAL TRUST HAS PREF ERRED THE INSTANT APPEAL AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX - I, COIMBATORE DATED 29.10.2012 IN C.NO.127(342)/CIT-I:CBE/2012-13, PAS SED UNDER SECTION 12AA(1)(B)(II) OF THE INCOME TAX ACT 1961 [IN SHORT THE ACT]. 2. BY DRAWING OUR ATTENTION TO THE ORDER UNDER CHA LLENGE, THE ASSESSEE I.T.A. I.T.A. I.T.A. I.T.A. NO. NO. NO. NO.2 22 2291 291291 291/M/ /M/ /M/ /M/12 1212 12 2 STRONGLY ARGUES THAT WHILE REJECTING ITS PETITION F OR REGISTRATION UNDER SECTION 12A OF THE ACT, THE CIT HAS NOT AFFORDED IT ADEQU ATE OPPORTUNITY OF HEARING. THEREFORE, IT IS PRAYED THAT THE MATTER BE RESTORED BACK TO THE FILE OF THE CIT FOR FRESH ADJUDICATION. THE REVENUE OPPOSES ASSESSE ES PRAYER. IN THE COURSE OF HEARING, ON A QUERY BEING PUT UP BY THE B ENCH TO THE ASSESSEE AS TO HOW IT SATISFIES THE RELEVANT CONDITIONS OF REGI STRATION UNDER SECTION 12A OF THE ACT, NO SUBMISSION HAS BEEN MADE BEFORE US. I N THIS VIEW OF THE MATTER AND IN THE ABSENCE OF ANY COGENT EVIDENCE ON RECORD SO AS TO SATISFY THE CONDITIONS OF ASSESSEES REGISTRATION UNDER SECTION 12AA OF THE ACT, WE FIND NO FAULT WITH THE ORDER UNDER CHALLENGE PASSED BY T HE CIT. 3. IN THE RESULT, THE APPEAL IS DISMISSED. ORDER PRONOUNCED ON MONDAY, THE 11 TH OF MARCH, 2013 AT CHENNAI. SD/- SD/- (DR. O.K. NARAYANAN) VICE - PRESIDENT (S.S. GODARA) JUDICIAL MEMBER CHENNAI, DATED, THE 11.03.2013 VM/- TO: THE ASSESSEE//A.O./CIT(A)/CIT/D.R.