SREE GANANATHA TRUST, THANJAVUR V. CIT(EXEMPTION), CHENNAI

ITA 3273/CHNY/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 6858 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-01-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: misc
• Appeal Filed On: 28-11-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Section: 12AA

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : CHENNAI , , BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ./I.T.A. NO. 3271/CHNY/2019 ! ' / ASSESSMENT YEAR : 12AA SWAMI DAYANANDA FOUNDATION, 133A, PALANI ROAD, S V MILLS POST, UDUMALPET, TIRUPPUR DIST. VS. COMMISSIONER OF INCOME TAX, EXEMPTIONS, CHENNAI. [PAN AAUTS 3393J] ./I.T.A. NO. 3272/CHNY/2019 ! ' / ASSESSMENT YEAR : 12AA S S CHARITIES, 174, 4 TH STREET, KARUNAVATHI NAGAR, NANJIKOTTAI ROAD, THANJAVUR VS. COMMISSIONER OF INCOME TAX, EXEMPTIONS, CHENNAI. [PAN AARTS 9534L] ./I.T.A. NO. 3273/CHNY/2019 ! ' / ASSESSMENT YEAR : 12AA SREE GANANATHA TRUST, NO.67, SOUTH STREET, MELATTUR, THANJAVUR VS. COMMISSIONER OF INCOME TAX, EXEMPTIONS, CHENNAI. [PANAAWTS 8954R] ( / APPELLANT) ( /RESPONDENT) # $ % / APPELLANT BY : NONE &' # $ % /RESPONDENT BY : SHRI. ABANI KANTA NAYAK, CIT ITA NOS.3271-73/2019 :- 2 -: ( ) $ * /DATE OF HEARING : 27-01-2020 +,'! $ * /DATE OF PRONOUNCEMENT : 28 -01-2020 / O R D E R PER BENCH:- THESE ARE APPEALS FILED BY DIFFERENT ASSESSEES DIR ECTED AGAINST DIFFERENT ORDERS OF LD. COMMISSIONER OF INCOME TAX (EXEMPTIONS) (HEREINAFTER CALLED AS LD. CIT(E)), CHENNAI DATE D 30.09.2019. 2. SINCE, THE IDENTICAL FACTS AND ISSUES ARE INVOLVED IN THESE APPEALS, WE PROCEED TO DISPOSE OF THE SAME VIDE THI S COMMON ORDER. 3. FOR THE SAKE OF CONVENIENCE AND CLARITY THE FACTS R ELEVANT TO THE APPEAL IN ITA NO.3271/CHNY/2019 ARE STATED HERE IN. 4. THE ASSESSEE IS AGGRIEVED BY DENIAL OF GRANT OF RE GISTRATION U/S.12AA OF THE INCOME TAX ACT,1961 (IN SHORT THE ACT) BY CIT (E), FROM THE PERUSAL OF THE IMPUGNED ORDER, IT IS CLEAR THAT LD. CIT(E) HAD DENIED EXEMPTION SOLELY ON THE GROUND THAT ASSESSEE TRUST HAD FAILED TO COMPLY WITH NOTICES THE CALLING FOR CERTAIN IN FORMATION FROM THE APPELLANT TRUST. 5. EVEN BEFORE US, NONE APPEARED ON BEHALF OF THE ASSE SSEE DESPITE DUE SERVICE OF NOTICE. ITA NOS.3271-73/2019 :- 3 -: 6. HAVING HEARD THE LD. CIT( DEPARTMENTAL REPRESENTATI VE), WE ARE OF THE CONSIDERED OPINION THAT MATTER REQUIRES TO BE REMANDED BACK TO THE CIT (E) FOR REASON THAT FROM THE MATE RIAL AVAILABLE ON RECORD, IT IS NOT CLEAR AS TO WHAT INFORMATION W AS SOUGHT FROM THE ASSESSEE TRUST AND ITS RELEVANCE TO ISSUE OF REGIST RATION U/S. 12AA OF THE ACT. IN THE CIRCUMSTANCES, WE REMAND THE MATTE R BACK TO FILE OF CIT(E) ON DENOVO CONSIDERATION OF ISSUANCE OF REG ISTRATION U/S.12AA OF THE ACT, IN CASE THE ASSESSEE FAILS TO CO-OPE RATE IN THE REMAND PROCEEDINGS ALSO, THE LD. CIT(E) SHALL BE ENTITLE D TO DRAW ADVERSE INFERENCE. THE MATTER IS REMANDED BACK TO THE LD. C IT (E) FOR DENOVO ADJUDICATION ON THE ABOVE LINES. THUS, THE APPEAL F ILED BY THE ASSESSEE TRUST IS PARTLY ALLOWED FOR STATISTICAL PURPOSE. ITA NOS. 3272 & 3273/CHNY/2019:- 7 . SINCE, THE FACTS IN THE PRESENT APPEALS ARE IDENT ICAL TO THE FACTS IN ITA NO.3271/CHNY/2019, FOR THE REASONS MENTIONED THEREIN, WE PARTLY ALLOW THE APPEALS FOR STATISTICAL PURPOSE F ILED BY THE ASSESSEES ON THE ABOVE LINES INDICATED IN APPEAL ITA NO.3271/ CHNY/2019 SUPRA. HENCE, THE ABOVE CAPTIONED APPEALS FILED BY THE ASS ESSEES ARE PARTLY ALLOWED FOR STATISTICAL PURPOSE. ITA NOS.3271-73/2019 :- 4 -: 8. IN THE RESULT, THE APPEALS FILED BY THE ASSESSEE S IN ITA NOS. 3271, 3272 & 3273/CHNY/2019 ARE PARTLY ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED ON 28TH DAY OF JANUARY, 2020 AT C HENNAI. SD/- SD/- ( ) (GEORGE MATHAN) /JUDICIAL MEMBER ( ) (INTURI RAMA RAO) /ACCOUNTANT MEMBER -) / CHENNAI . / DATED:28TH JANUARY, 2020. KV /0 $0& *12032'* / COPY TO: 0 1 . # / APPELLANT 3. 0 ( 4*056 / CIT(A) 5. 278 0& * 9 / DR 2. &' # / RESPONDENT 4. 0 ( 4* / CIT 6. 8:0;) / GF