ISA Children's Home, CHENNAI V. ITO, Madurai

ITA 2912/CHNY/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 95944 (ITAT-CHENNAI)
• Duration Of Justice: 9 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-09-2015
• Appeal Filed By: Assessee
• Bench Allotted: B
• Next Hearing Date: 27-08-2015
• Assessment Year: misc
• Appeal Filed On: 27-11-2014
• Court: TRIBUNAL
• Department Lawyers: PATHLAVATH PEERYA
• Assessee Lawyers: S SRIDHAR
• Section: 80G; 12AA

Judgement Text

, , IN THE INCOME - TAX APPELLATE TRIBUNAL B BENCH, CHENNAI . , . , BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER & SHRI V. DURGA RAO, JUD ICIAL MEMBER ./ I.T.A.NO. 2912/MDS/2014 M/S. ISA CHILDREN S HOME, CHINNA OORSERI, PALAMEDU MAIN ROAD, ALANGANALLUR POST - 625 501, MADURAI DISTRICT. [PAN: AA A T I4625H ] VS. THE INCOME TAX OFFICER , WARD II( 4 ), MADURAI . ( / APPELLAN T ) ( / RESPONDENT ) / APPELLANT BY : SHRI S. SRIDHAR , ADVOCATE / RESPONDENT BY : SHRI PATHLAVATH PEERYA, CIT / DATE OF HEARING : 2 7 . 0 8 .201 5 / DATE OF P RONOUNCEME NT : 02 . 0 9 .201 5 / O R D E R PER V. DURGA RAO, JUDICIAL MEMBER : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX - I, MADURAI DATED 0 7 .0 1 .201 3 PASSED UNDER SECTION 80G OF THE INCOME TAX ACT, 1961 [ ACT IN SHORT]. 2. BRIEF FACTS OF THE CASE ARE THAT THE ASSESSEE , ISA CHILDREN S HOME FOR AN APPLICATION ON 13.07.2012 FOR APPROVAL UNDER SECTION 80G(5) OF THE ACT. THE LD. CIT HAS OBSERVED THAT THE TRUST HAS BEEN GRANTED REGISTRATION UNDER SECT ION 12AA OF THE ACT ON 27.04.2012 FOR THE ASSESSMENT YEAR 2012 - 13 AND I.T.A. NO. 2912 /M/ 1 4 2 ONWARDS. ON VERIFICATION OF THE RECORDS, THE LD. CIT HAS REJECTED THE APPLICATION FOR APPROVAL UNDER SECTION 80G(5) OF THE ACT ON THE GROUND THAT THE TRUST HAS NOT FILED ANY DONATION REC EIPTS AND DETAILS OF DONORS FOR VERIFICATION. 3. ON BEING AGGRIEVED, THE ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL AND THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE ASSESSEE TRUST IS READY TO FILE ALL THE DETAILS BEFORE THE LD. CIT AND THEREFO RE, HE PRAYED THAT ONE MORE OPPORTUNITY MAY KINDLY BE GIVEN TO THE ASSESSEE. 4. ON THE OTHER HAND, THE LD. DR HAS NOT SERIOUSLY OBJECTED TO THE SUBMISSIONS OF THE ASSESSEE. 5. WE HAVE HEARD BOTH SIDES, PERUSED THE MATERIALS ON RECORD AND GONE THROUGH THE ORDER OF THE LD. CIT. THE ASSESSEE TRUST HAS FILED AN APPLICATION ON 13.07.2012 FOR APPROVAL UNDER SECTION 80G(5) OF THE ACT. WE FIND THAT THE ASSESSEE TRUST HAS ALREADY BEEN GRANTED REGISTRATION UNDER SECTION 12AA OF THE ACT ON 27.04.2012 FOR THE ASS ESSMENT YEAR 2012 - 13 AND ONWARDS. SINCE THE ASSESSEE HAS NOT FILED ANY DETAILS RELATING TO THE DONATIONS RECEIVED AND PARTICULARS OF DONORS FOR VERIFICATION, THE LD. CIT REJECTED THE APPLICATION FILED BY THE ASSESSEE FOR GRANT OF APPROVAL UNDER SECTION 80G (5) OF THE ACT. BEFORE US, THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE ASSESSEE TRUST IS READY TO FILE ALL THE DETAILS BEFORE THE LD. CIT AND REQUESTED FOR ONE I.T.A. NO. 2912 /M/ 1 4 3 MORE OPPORTUNITY. IN THE INTEREST OF JUSTICE, WE FIND THAT ONE MORE OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE. THEREFORE, WE SET ASIDE THE ORDER PASSED BY THE LD. CIT AND REMIT THE ISSUE BACK TO THE LD. CIT TO DECIDE THE MATTER AFRESH IN ACCORDANCE WITH LAW AFTER VERIFICATION OF DETAILS AS MAY BE FILED BY THE ASSESSEE. ACCORDINGLY, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 6. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES . ORDER PRONOUNCED ON WEDNESDAY, THE 2 ND OF SEPTEMBER , 2015 AT CHENNAI. SD/ - SD/ - ( A. MOHAN ALANKAMONY ) ACCOUNTANT MEMBER ( V. DURGA RAO ) JUDICIAL MEMBER CHENNAI, DATED, THE 02 . 0 9 .201 5 VM/ - / COPY TO: 1. / APPELLANT , 2. / RESPONDENT , 3. ( ) / CIT(A) , 4. / CIT , 5. / DR & 6. / GF.