Sri Visalakshi Girls Higher Secondary School, Udamalpet V. ACIT, CHENNAI

ITA 2916/CHNY/2016

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 4572 (ITAT-CHENNAI)
• Duration Of Justice: 6 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-05-2017
• Appeal Filed By: Assessee
• Bench Allotted: B
• Next Hearing Date: 06-04-2017
• Assessment Year: misc
• Appeal Filed On: 10-10-2016
• Court: TRIBUNAL
• Department Lawyers: M M BHUSARI
• Assessee Lawyers: N V BALAJI

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, CHENNAI , . , BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI G. PAVAN KUMAR, JUDICIAL MEMBER ./ ITA NO.: 2916/MDS/2016 SRI VISALAKSHI GIRLS HIGHER SECONDARY SCHOOL , 133/B, PALANI ROAD, S.V. MILLS POST, UDUMALPET 642154 PAN : AAQTS1657K V. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHENNAI. ( /APPELLANT) ( /RESPONDENT) /APPELLANT BY : SHRI N.V. BALAJI, ADVOCATE /RESPONDENT BY : SHRI M.M. BHUSARI, CIT / DATE OF HEARING : 10.04.2017 / DATE OF PRONOUNCEMENT : 03.05.2017 / O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER : THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME-TAX (EXEMPTIONS), CHENNAI D ATED 31.05.2016. 2. THE GRIEVANCE OF THE ASSESSEE TRUST IS WITH REGA RD TO NON-GRANTING OF REGISTRATION U/S.12AA OF THE ACT. 3. THERE IS A DELAY OF FILING THIS APPEAL BY 28 DA YS. THE ASSESSEES HEREIN FILED A CONDONATION PETITION OF DELAY STATING THAT THE SECRETARY OF THE ASSESSEE, WHO IS SUFFERING FROM ILLNESS I.E. LUMBOS ACRAL SPRAIN AND IS ADVISED 2 I.T.A. NO.2916/MDS/2016 TO TAKE REST FOR ONE MONTH FROM 11.09.2016. HENCE, THERE WAS A DELAY OF FILING THIS APPEAL BEFORE THIS TRIBUNAL. THE ASSESS EE FILED THIS APPEAL BEFORE THIS TRIBUNAL ON 10.10.2016, BUT THE DUE DATE OF FI LING THE APPEAL WAS ON OR BEFORE 12.09.2016. WE HAVE HEARD THE LD. REPRESENTATIVE AND THE LD. DR . WE FIND THAT THERE WAS SUFFICIENT CAUSE FOR NOT FILING THE APPEAL WITHIN THE STIPULATED TIME. THEREFORE, WE CONDONE THE DELAY AND ADMIT THE APPEA L FOR ADJUDICATION. 4. REGARDING NON-GRANTING OF REGISTRATION U/S.12AA OF THE ACT, THE REGISTRATION WAS REJECTED BY CIT(EXEMPTIONS), CHENNAI ON THE REA SON THAT ASSESSEE HAS NOT FURNISHED THE REQUISITE DETAILS TO SATISFY THE CIT( EXEMPTIONS) REGARDING GENUINENESS OF ACTIVITIES OF THE ASSESSEES TRUST. IN OUR OPINIO N, IT IS APPROPRIATE TO REMIT THE ISSUE IN DISPUTE TO THE FILE OF CIT(EXEMPTIONS) TO GIVE O NE MORE OPPORTUNITY TO PRODUCE THE NECESSARY DOCUMENTS TO PROVE ITS GENUINENESS O F ACTIVITIES OF THE TRUST OR INSTITUTION. ACCORDINGLY, WE REMIT THE ENTIRE ISSU E TO THE FILE OF CIT(EXEMPTIONS) FOR FRESH CONSIDERATION. 5. IN THE RESULT, THE APPEAL OF ASSESSEE IS PARTLY ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 03 RD MAY, 2017 AT CHENNAI. SD/- SD/- ( . ) ( ) (G. PAVAN KUMAR) (CHANDRA POOJARI) /JUDICIAL MEMBER / ACCOUNTANT MEMBER /CHENNAI, /DATED, THE 03 RD MAY, 2017. K S SUNDARAM. /COPY TO: 1. /APPELLANT 2. /RESPONDENT 3. ( )/CIT(A) 4. /CIT 5. /DR 6. /GF.