Sshri Mathi Vijaya Health and Educational Trust, Trichy V. CIT, Trichy

ITA 2950/CHNY/2014

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 3984 (ITAT-CHENNAI)
• Duration Of Justice: 4 year(s) 2 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-02-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: D
• Assessment Year: misc
• Appeal Filed On: 05-12-2014
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: M SRINIVASA RAO
• Assessee Lawyers: R VENKATESH
• Keywords: Opportunity of being heard
• Section: 12AA

Judgement Text

, , IN THE INCOME-TAX APPELLATE TRIBUNAL D BENCH, CHENNAI , . , BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER & SHRI DUVVURU RL REDDY, JUDICIAL MEMBER ./ I.T.A. NO. 2950/CHNY/2014 SSHRI MATHI VIJAYA HEALTH AND EDUCATIONAL TRUST, PLOT NO. 10, USMAN ALI NAGAR, K.K. NAGAR, TRICHIRAPALLI, TAMIL NADU. [PAN:AALTS9948Q] VS. THE COMMISSIONER OF INCOME TAX I, NO. 44, WILLIAM ROAD, CANTONMENT, TIRUCHIRAPALLI, TAMIL NADU. ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : SHRI R. VENKATESH, C.A. / RESPONDENT BY : SHRI M. SRINIVASA RAO, CIT / DATE OF HEARING : 30.01.2019 /DATE OF PRONOUNCEMENT : 06.02.2019 / O R D E R PER DUVVURU RL REDDY, JUDICIAL MEMBER: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX-I, TIRUCHIRAPALLI, DATED 24.09.2014 PASSED UNDER SECTION 12AA OF THE INCOME TAX ACT, 1961 [ACT IN SHORT] IN CANCELLING REGISTRATION. 2. BRIEF FACTS OF THE CASE ARE THAT THE ASSESSEE TRUST HAS BEEN GRANTED REGISTRATION UNDER SECTION 12AA OF THE ACT VIDE ORDER DATED 18.07.2013. THE LD. CIT HAS NOTICED THAT THE ASSESSEE HAS NOT FILED ITS RETURN OF INCOME I.T.A. NO. 2950/CHNY/14 2 TILL DATE FROM THE GRANT OF REGISTRATION. THE ASSESSEE WAS SHOW-CAUSED TO FURNISH THE REASONS FOR NON-FILING OF RETURN OF INCOME ALONG WITH RELEVANT DETAILS. THE ABOVE SHOW CAUSE NOTICE SENT TO THE ASSESSEE WAS RETURNED UNSERVED WITH DOOR LOCK, RETURN TO SENDER. THEREFORE, THE LD. CIT HAS INFERRED THAT THE TRUST IS NOT IN EXISTENCE. ACCORDINGLY, THE LD. CIT CANCELLED THE REGISTRATION GRANTED UNDER SECTION 12AA OF THE ACT. 3. AGGRIEVED, THE ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL. 4. WE HAVE HEARD THE RIVAL SUBMISSIONS, PERUSED THE MATERIALS AVAILABLE ON RECORD AND GONE THROUGH THE ORDER PASSED BY THE LD. CIT. THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THE ADDRESS OF THE ADMINISTRATIVE OFFICE IS VERY WELL AVAILABLE ON RECORD AND INSTEAD OF SENDING THE NOTICE TO THE ADMINISTRATIVE OFFICE, WHERE THE OFFICE BEARER OF THE ASSESSEE TRUST ARE AVAILABLE, THE NOTICE WAS UNNECESSARILY SENT TO THE REGISTERED OFFICE, WHICH WAS FOUND DOOR LOCKED BY THE POSTAL AUTHORITIES, ALONE CANNOT BE A REASON FOR CANCELLING THE REGISTRATION ALREADY GRANTED UNDER SECTION 12AA OF THE ACT AND PRAYED FOR QUASHING THE ORDER OF LD. CIT. WE FIND FORCE IN THE ARGUMENTS ADVANCED BY THE LD. COUNSEL. ACCORDINGLY, WE DIRECT THE LD. CIT TO OFFER SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE BY SENDING THE NOTICE TO THE ADMINISTRATIVE OFFICE OF THE ASSESSEE-TRUST AND DECIDE THE ISSUE AFRESH IN ACCORDANCE WITH LAW. I.T.A. NO. 2950/CHNY/14 3 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON THE 06 TH FEBRUARY, 2019 IN CHENNAI. SD/ - SD/ - (INTURI RAMA RAO) ACCOUNTANT MEMBER (DUVVURU RL REDDY) JUDICIAL MEMBER CHENNAI, DATED, 06.02.2019 VM/- /COPY TO: 1. / APPELLANT, 2. / RESPONDENT, 3. ( ) /CIT(A), 4. /CIT, 5. /DR & 6. /GF.