Appeal details
Counselvise Citation
[2020] 111 COUNSELVISE.COM (IT) 1135 (ITAT-CHENNAI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
6 month(s) 27 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
21-04-2020
Appeal Filed By
Assessee
Order Result
Partly Allowed
Bench Allotted
A
Assessment Year
2016-2017
Appeal Filed On
25-09-2019
Judgement Text
, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: CHENNAI , , BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER ./ ITA NO. 2755 /CHNY/ 2019 / ASSESSMENT YEAR: N.A M/S. VAELS RB EDUCATION TRUST, NO.521/2, ANNA SALAI, NANDANAM, CHENNAI 600 035. [PAN: A ACTV 9394G ] VS. THE COMMISSIONER OF INCOME TAX (EXEMPTION), CHENNAI TAMIL NADU ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : MR. B. RAMAKRISHNAN, FCA /RESPONDENT BY : M R. AR.V. SR EENIVASAN , JCIT / DATE OF HEARING : 1 9 .03 .2020 / DATE OF PRONOUNCEMENT : 21.04 .20 20 / O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER : THIS IS AN APPEAL FILED BY THE AS SESSEE AGAINST THE ORDER OF THE LEARNED COMMIS SIONER OF INCOME TAX (EXEMP TION ) , CHENNAI REJECTING THE APPLICATION FOR REGISTRATION U/S.12AA OF THE INCOME TAX ACT, 1961 . ITA NO. 2755 / CHNY / 20 19 : - 2 - : 2. MR. MR. B. RAMAKRISHNAN, FCA REPRESENTED ON BEHALF OF THE ASSESSEE AND MR. AR.V. SREENIVASAN, JCIT REPRE SENTED ON BEHALF OF THE R E VENUE . 3. IT WAS SUBMITTED BY THE LEARNED AUTHORIZED REPRESENTATIVE THAT THE ASSESSEE HAD FILED AN ONLINE APPLICATION OF FORM NO.10A FOR REGISTRATION U/S.12AA ON 06.02.2019. THE LEARNED COMMISSIONER OF INCOME TAX (EXEMPTION) HAD SOUGHT FOR CLARIFICATION VIDE AN EMAIL DATED 03.06.2019 ASKING THE ASSESSEE TO PROVIDE THE CLARIFICATION BY 19.06.2019. THE ASSESSEE HAD FURNISHED PART OF THE CLARIFICATIONS. ANOTHER EMAIL HAS BEEN SENT BY THE LEARNED COMMISSIONER OF INCOME TAX (EXEMPTION) ON 22.08.2019. THE AS SESSEE ADMITTEDLY LOST TRAC K OF THE SAID REQUIREMENTS. IT WAS A SUBMISSION THAT CONSEQUENTLY THE LEARNED COMMISSIONER OF INCOME TAX (EXEMPTION) HAD REJECTED THE ASSESSEES APPLICATION FOR REGISTRATION U/S.12AA. IT WAS A PRAYER THAT THE ASSESSEE MAY BE GR ANTED ANOTHER OPPORTUNITY TO SUBSTANTIATE ALL THE DETAILS CALLED FOR BY THE LEARNED COMMISSIONER OF INCOME TAX (EXEMPTION). IT WAS A PRAYER THAT THE ASSESSEE MAY BE GRANTED ANOTHER OPPORTUNITY BEFORE THE LEARNED COMMISSIONER OF INCOME TAX (EXEMPTION), CHE NNAI. ITA NO. 2755 / CHNY / 20 19 : - 3 - : 4. IN REPLY, THE LEARNED DEPARTMENTAL REPRESENTATIVE DID NOT RAISE ANY SERIOUS OBJECTIONS. IT WAS A SUBMISSION BY THE LEARNED DEPARTMENTAL REPRESENTATIVE THAT THE ASSESSEE OUGHT TO HAVE BEEN MORE VIGILANT IN RESPECT OF ITS APPLICATION. 5 . WE HAVE CONSIDERED THE SUBMISSIONS AND PERUSED THE MATERIALS AVAILABLE ON RECORD. 6. A PERUSAL OF THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (EXEMPTION) SHOWS THAT THE LEARNED COMMISSIONER OF INCOME TAX (EXEMPTION) HAS REJECTED THE SAME IN THE ABSENCE OF THE DETAILS CALLED FOR AND A REMINDER SENT FROM HIS OFFICE. THE ASSESSEE HAS ALSO ADMITTED TO ITS LATCHES. HOWEVER, CONSIDERING THE PRAYER OF THE ASSESSEE AND IN THE INTEREST OF NATURAL JUSTICE, WE ARE OF THE VIEW THAT THE ASSESSEE MAY BE GIVEN ANOTHER OPPORTUNITY TO SUBSTANTIATE ITS CLAIM BEFORE THE LEARNED COMMISSIONER OF INCOME TAX (EXEMPTION). IN THE CIRCUMSTANCES, THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (EXEMPTION) REJECTING THE APPLICATION FOR REGISTRATION U/S.12AA IS SET ASIDE AND T HE ISSUE OF THE REGISTRATION U/S.12AA IS RESTORED TO THE FILE OF THE LEARNED COMMISSIONER OF INCOME TAX ITA NO. 2755 / CHNY / 20 19 : - 4 - : (EXEMPTION) FOR RE - ADJUDICATION AFTER GRANTING THE ASSESSEE ADEQUATE OPPORTUNITY TO SUBSTANTIATE ITS CLAIM 7 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS PARTLY ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 21 ST APRIL, 20 20 IN CHENNAI. SD/ - ( ) (RAMIT KOCHAR) / ACCOUNTANT MEMBER / CHENNAI, / DATED: 21 ST APRIL , 2 020 IA, SR. PS SD/ - ( ) (GEORGE MATHAN) /JUDICIAL MEMBER / COPY TO: 1. / APPELLANT 2. / RESPONDENT 3. ( ) / CIT(A) 4. / CIT 5. / DR 6. / GF
