Mahalir Association for Literacy and Awareness and Rights (MALAR), Nagercoil V. ITO Ward I(1), Nagercoil

ITA 2460/CHNY/2007

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 8763 (ITAT-CHENNAI)
• Duration Of Justice: 11 year(s) 11 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-11-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 27-11-2007
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Retrospective amendment
• Section: 12AA

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : CHENNAI . . . , , [BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ] ./I.T.A. NO.2460/CHNY/2007 ! / ASSESSMENT YEAR : 12AA MAHALIR ASSOCIATION FOR LITERACY AND AWARENESS AND RIGHTS (MALAR) 16/22F, HILL VIEW, KALIANCAUD, CHUNKANKADAI POST, NAGARCOIL. K.K. DIST. 629 807. VS. THE INCOME TAX OFFICER, WARD I(1) NAGARCOIL. [PAN AAATM 6804G] ( / APPELLANT) ( /RESPONDENT) '# $ % / APPELLANT BY : SHRI. A.S. SRIRAMAN, ADVOCATE &' '# $ % /RESPONDENT BY : SHRI. A. SUNDARARAJAN, ADDL. CIT. ( ) $ * /DATE OF HEARING : 21-10-2019 +,! $ * /DATE OF PRONOUNCEMENT : 20-11-2019 / O R D E R PER INTURI RAMA RAO, ACCOUNTANT MEMBER THIS APPEAL IS REMANDED BACK TO THIS TRIB UNAL BY THE HONBLE MADRAS HIGH COURT IN T.C (APPEAL) NO.623 OF 2009, DATED ITA NO. 2460/CHNY/2007 :- 2 -: 21.12.2018. 2. THE HONBLE HIGH COURT HAD RESTORED THE APPEAL TO THE FILE OF THE TRIBUNAL BY CONDONING THE DELAY, BY HOLDING THAT APPEAL SHOULD NOT BE DISMISSED FOR TECHNICAL REASON LIKE DELAY B Y TRIBUNAL. 3. THE BRIEF FACTS OF THE CASE ARE AS UNDER: THE APPELLANT IS AN SOCIETY INCORPORATED UNDER THE TAMIL NADU SOCIETIES REGISTRATION ACT, 1975 ON 31.07.1995. TH E MAIN OBJECT OF THE ASSESSEE SOCIETY IS TO WORK FOR RURAL PEOPLE. THE APPELLANT SOCIETY ORIGINALLY FILED APPLICATION FOR REGISTRA TION U/S.12AA OF THE ACT ON 19.04.2001 BEFORE LD. COMMISSIONER OF INCOME TAX , MADURAI. HOWEVER, REGISTRATION WAS DENIED VIDE CIT LETTER DATED 18.08.2006 FOR NON PROSECUTION. SUBSEQUENTLY, ASSESSEE HAD FI LED FRESH APPLICATION FOR REGISTRATION U/S.12AA OF THE ACT I N FORM 10A VIDE APPLICATION DATED 18.10.2006, PURSUANT TO WHICH TH E LD. COMMISSIONER OF INCOME TAX, MADURAI GRANTED REGISTRATION VIDE LETTER NO. C.NO.464/135/06-07/CIT-1, DATED 30.04.2007 W.E.F. 01.04.2006. THE ASSESSEE SOCIETY HAD FILED AN APPEAL WITH A DEL AY OF 144 DAYS BEFORE THE TRIBUNAL AGAINST THE ACTION OF THE LD. CIT FOR NOT GRANTING ITA NO. 2460/CHNY/2007 :- 3 -: REGISTRATION WITH RETROSPECTIVE EFFECT. HOWEVER, T HE TRIBUNAL VIDE ORDER DATED 27.02.2009 IN ITA NO.2460/MDS/2007 HAD DISMISSED THE APPEAL IN LIMINE WITHOUT CONDONING THE DELAY. THE ORDER OF THE TRIBUNAL WAS CHALLENGED BEFORE THE HONBLE HIGH CO URT. THE HONBLE HIGH COURT VIDE ORDER DATED 21.12.2018 IN TAX CASE (APPEAL) NO.623 OF 2009 HAD DIRECTED THIS TRIBUNAL TO DISPOSE THE A PPEAL ON MERIT AFTER CONDONING THE DELAY. THIS IS HOW THE MATTER AROSE BEFORE US. 4. WE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE M ATERIAL ON RECORD. THE PRESENT APPEAL HAD ARISEN OUT OF THE ORDER OF THE LD. CIT, DATED 30.04.2007 IN C.NO.464/135/06-07/CIT-1, MADURAI. FROM THE PERUSAL OF THE APPLICATION AS WELL AS THE IMPUG NED ORDER, THERE IS NOTHING ON RECORD TO SHOW THAT ASSESSEE SOCIETY SOU GHT REGISTRATION U/S.12AA OF THE ACT WITH RETROSPECTIVE EFFECT NOR W AS ANY PETITION FILED PRESSING FOR CONDONATION OF DELAY. EVEN DURING T HE COURSE OF HEARING OF PRESENT APPEAL DESPITE SPECIFIC QUERY FROM THE BENCH, LD. COUNSEL COULD NOT DEMONSTRATE THAT APPLICATION SEEKING REG ISTRATION WITH RETROSPECTIVE EFFECT WAS FILED. THEREFORE, THE REL IEF SOUGHT BY THE ASSESSEE SOCIETY CANNOT BE GRANTED. WE DO NOT FIND ANY MERITS IN THE APPEAL FILED BY THE ASSESSEE SOCIETY. ITA NO. 2460/CHNY/2007 :- 4 -: 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSE E STANDS DISMISSED. ORDER PRONOUNCED ON 20TH DAY OF NOVEMBER, 2019, A T CHENNAI. SD/- SD/- ( . . . ) (N.R.S. GANESAN) /JUDICIAL MEMBER ( ) (INTURI RAMA RAO) /ACCOUNTANT MEMBER - ) / CHENNAI . / DATED: 20TH NOVEMBER, 2019 KV $ &*01 21!* / COPY TO: 1 . '# / APPELLANT 3. ( 3* () / CIT(A) 5. 16 &*7 / DR 2. &' '# / RESPONDENT 4. ( 3* / CIT 6. 8 9) / GF