CONGREGATION OF MOTHER OF CARMEL EDUCATION SOCIETY , COIMBATORE V. CIT(EXEMPTION), CHENNAI

ITA 424/CHNY/2020

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 8282 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 8 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-11-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 19-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 12AA

Judgement Text

आयकर अपीलीय अिधकरण, ‘ए’ ायपीठ, चे ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI ी वी दुगा राव, ाियक सद एवं ी जी मंजूनाथा, लेखा सद के सम$ BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.424/Chny/2020 Congregation of Mother of Carmel Education Society, Thekkupalayam, Perianaicken Palayam, Coimbatore – 641 020. [PAN: AAAAC 8428P] Vs. The Commissioner of Income Tax (Exemption), Chennai. ( अपीलाथ /Appellant) (%&थ'/Respondent) अपीलाथ' की ओर से/ Appellant by : Mr. S. Sridhar, Advocate %&थ' की ओर से /Respondent by : Mr. M. Rajan, CIT सुनवाई की तारीख/Date of Hearing : 01.11.2021 घोषणा की तारीख /Date of Pronouncement : 17.11.2021 आदेश / O R D E R Per V. Durga Rao, Judicial Member: This appeal filed by the assessee is directed against the order of the Learned Commissioner of Income Tax (Exemption), Chennai in Application No.CIT(EXEMPTION), CHENNAI/2019-20/12AA/11718 dated 17.10.2019. I.T.A No.424/Chny/2020 :- 2 -: 2. The brief facts of the case are that the assessee filed an online application in Form-10 for registration u/s. 12AA of the Income Tax Act, 1961 (hereinafter "the Act") on 22.06.2019. While processing the application, it was noticed that certain explanations/clarifications were required to process the application. Accordingly, Ld. CIT(Exemption) asked the assessee to file all details and also clarify the same. The above required clarifications were sent by the Ld. CIT(Exemption) on 17.10.2019 to the assessee’s e-mail address provided by the assessee. The Ld. CIT(Exemption) mentioned in his order that three opportunities are given to the assessee but he could not file the details therefore, the Ld. CIT(Exemption) rejected registration u/s. 12AA of the Act for non filing of the details and not explaining clarifications as required by the Ld. CIT(Exemption). 3. On being aggrieved, the assessee filed appeal before us and submitted that he has filed all the details before Ld. CIT(Exemption) and submitted that one more opportunity may be given again for the purpose of filing all relevant details and the matter may be remitted back to the file of Ld. CIT(Exemption). I.T.A No.424/Chny/2020 :- 3 -: 4. On the other hand, the ld. Departmental Representative also not raised any serious objection for the assessee’s contention. 5. We have heard both the sides, perused the material available on record and gone through the orders of the authorities below. It is apparent from the facts of the case that the Ld. CIT(Exemption) had rejected to grant registration u/s.12AA of the Act to the assessee trust for non filing of the details and not explaining clarifications as required by the Ld. CIT(Exemption). Keeping in view of the above facts and circumstances of the case and also by following the principles of natural justice, we are of the opinion that one more opportunity should be given to the assessee to substantiate his case before the Ld. CIT(Exemption). Accordingly, we set aside the order passed by the Ld. CIT(Exemption) and remit the matter back to the file of Ld. CIT(Exemption) to decide the issue de novo in accordance with law. We also direct the assessee to file all relevant material to substantiate his case before the Ld. CIT(Exemption). Thus, the appeal filed by the assessee is allowed for statistical purposes. I.T.A No.424/Chny/2020 :- 4 -: 6. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on 17 th November, 2021 in Chennai. Sd/- Sd/- ( ी जी मंजूनाथा) (G. MANJUNATHA) लेखा सद /ACCOUNTANT MEMBER ( वी दुगा राव) (V. DURGA RAO) ाियक सद /JUDICIAL MEMBER चे ई/Chennai, दनांक/Dated: 17 th November, 2021. EDN/- आदेश क ितिलिप अ ेिषत/Copy to: 1. अपीलाथ /Appellant 2. यथ /Respondent 3. आयकर आयु (अपील)/CIT(A) 4. आयकर आयु /CIT 5. िवभागीय ितिनिध/DR 6. गाड फाईल/GF