M/s. St.Mary's Charitable and Educational Trust, CHENNAI V. ITO, Tuticorin

ITA 469/CHNY/2011

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 5009 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-06-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 01-06-2011
• Assessment Year: misc
• Appeal Filed On: 09-03-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANIRUDH RAI
• Assessee Lawyers: S SRIDHAR
• Section: 80G; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHENNAI BENCH D : CHENNAI [BEFORE SHRI HARI OM MARATHA, JUDICIAL MEMBER AND SHRI N.S. SAINI, ACCOUNTANT MEMBER] I.T.A.NOS.468 & 469/MDS/2011 ASSESSMENT YEAR : N.A M/S ST. MARYS CHARITABLE AND EDUCATIONAL TRUST 9/64, KURUSADI STREET ETTAMADI AZHAGIAPANDIPURAM POST KANYAKUMARI DISTRICT 629 851 VS THE INCOME-TAX OFFICER WARD I(1) TUTICORIN (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI S. SRIDHAR RESPONDENT BY : SHRI ANIRUDH RAI O R D E R PER HARI OM MARATHA, JUDICIAL MEMBER: THESE TWO APPEALS BY THE ASSESSEE-TRUST ARE DIRECTED AGAINST SEPARATE ORDERS OF THE CIT-I, MADURAI, DATED 30.4.2 010, VIDE WHICH HE HAS REFUSED TO REGISTER THE TRUST U/S 12AA OF THE A CT AND REFUSED TO RECOGNIZE THE TRUST U/S 80G OF THE ACT. 2. AT THE OUTSET, IT WAS NOTICED THAT THERE IS A DE LAY OF 253 DAYS EACH IN FILING THE APPEALS AND THE REASONS MENTIONE D IN THE CONDONATION PETITIONS ARE FOUND TO BE SUFFICIENT. IN VIEW OF THE ITA 468 & 469/11 :- 2 -: DECISION OF HON'BLE SUPREME COURT RENDERED IN THE CASE OF COLLECTOR, LAND ACQUISITION VS KATIJI, 167 ITR 471, WE CONDONE THE DELAY OF FILING THE APPEALS. 3. AFTER HEARING ON MERITS, WE HAVE NOTICED THAT THE LD. CIT HAS NOT PASSED A SPEAKING ORDER. HE HAS REFUSED TO RE GISTER THE TRUST EVEN WHEN THE OBJECTS OF THE TRUST ARE FOUND TO BE CHARITABLE IN NATURE. SOME IRRELEVANT OBSERVATION HAS BEEN MADE T O DENY REGISTRATION AS WELL AS RECOGNITION TO THE TRUST. IN THESE CIRCUMSTANCES, WE ARE OF THE CONSIDERED OPINION THAT THE ENTIRE IS SUES RAISED IN THESE APPEALS NEED TO BE RESTORED TO THE FILE OF THE LD. CIT WITH A DIRECTION THAT AFTER GIVING OPPORTUNITY TO THE ASSESSEE-TRUST , HE SHALL PASS A SPEAKING ORDER ON RELEVANT POINTS WHICH ARE CONTAIN ED IN EITHER SECTION 12AA OR 80G(5) OF THE ACT,AS THE CASE MAY BE. CONS EQUENTLY, WE RESTORE THE APPEALS TO THE FILE OF THE LD. CIT WITH A DIRECTION TO REDO THE SAME AFTER CONSIDERING THE REQUIREMENTS AS LAID DOWN IN THE ACT AS WELL AS THE DECISIONS RELATED THERETO. THE ASSESSE E-TRUST SHALL BE GIVEN OPPORTUNITY OF HEARING. ITA 468 & 469/11 :- 3 -: 4. IN THE RESULT, BOTH THE APPEALS STAND ALLOWED FOR S TATISTICAL PURPOSES. THE ORDER PRONOUNCED IN THE OPEN COURT ON 1.6.2011. (N.S. SAINI) ACCOUNTANT MEMBER ( HARI OM MARATHA ) JUDICIAL MEMBER DATED: 1 ST JUNE, 2011 RD COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR