Emerald Trust, CHENNAI V. ITO, Tiruppur

ITA 587/CHNY/2014

• Counselvise Citation: [2014] 120 COUNSELVISE.COM (IT) 6310 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-06-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 10-03-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: A S SRIRAMAN
• Keywords: Reasonable cause; Condonation of delay
• Section: 80G; 12A

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , A B ENCH, CHENNAI . , ! # $ , % & BEFORE SHRI A.MOHAN ALANKAMONY ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER ./I.T.A.NOS. 587 & 588/MDS/2014 M/S. EMERALD TRUST AMMAN NAGAR, AGRI COLONY ARULPURAM, TIRUPUR-641 605 VS INCOME TAX OFFICER, WRD-I(6), TIRUPUR. PAN: AAATE3546P ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : MR. A.S.SRIRAMAN, ADVOCATE /RESPONDENT BY : MR. SHAJI P.JACOB, ADDL. CIT / DATE OF HEARING : 7 TH MAY, 2014 /DATE OF PRONOUNCEMENT : 20 TH JUNE, 2014 / O R D E R PER CHALLA NAGENDRA PRASAD, JM: BOTH THESE APPEALS ARE FILED BY THE ASSESSEE AGAIN ST THE ORDER OF THE COMMISSIONER OF INCOME TAX-III, CO IMBATORE DATED 31.12.2013 REFUSING REGISTRATION UNDER SECTIO N 12A AND 80G OF THE ACT. 2. BOTH THE APPEALS OF THE ASSESSEE ARE TIME BARRED BY 9 DAYS. THE ASSESSEE FILED PETITIONS EXPLAINING REA SONS FOR DELAY IN FILING OF BOTH THE APPEALS AND PRAYS FOR C ONDONATION OF DELAY. WE HAVE PERUSED THE REASONS AND ARE SAT ISFIED 2 ITA NO. 587 & 588/MDS/2014 THAT THERE IS A REASONABLE CAUSE FOR THE DELAY IN F ILING OF THE APPEALS. IN THE INTEREST OF JUSTICE, WE CONDONE THE DELAY OF NINE DAYS IN FILING OF BOTH THE APPEALS. THE PETITI ONS FOR CONDONATION OF DELAY ARE ALLOWED AND THE APPEALS AR E ADMITTED. 3. COUNSEL FOR THE ASSESSEE SUBMITS THAT APPLICATI ON OF THE ASSESSEE FOR REGISTRATION UNDER SECTION 12A AND 80G WERE REJECTED BY THE COMMISSIONER ON THE GROUND THA T THERE IS A DELAY OF FOUR YEARS IN FILING APPLICATION FOR REGISTRATION AND NO CONDONATION PETITION WAS FILED BY THE ASSESSEE A ND THEREFORE IN THE ABSENCE OF ANY CONDONATION PETITIO N, APPLICATIONS FOR REGISTRATION UNDER SECTION 12A & 8 0G OF THE ACT WERE REJECTED. COUNSEL SUBMITS THAT COMMISSIONE R OF INCOME TAX HAS NOT PROVIDED SUFFICIENT OPPORTUNITY TO FILE CONDONATION AND THE COMMISSIONER HAS NOT POINTED OU T THERE WAS ANY DELAY. 4.DEPARTMENTAL REPRESENTATIVE SUPPORTS THE ORDER OF THE COMMISSIONER OF INCOME TAX IN REFUSING REGISTRATION . 3 ITA NO. 587 & 588/MDS/2014 5. HEARD BOTH SIDES. PERUSED THE ORDER OF THE COMMISSIONER OF INCOME TAX. ON A READING OF THE IMP UGNED ORDER, WE FIND THAT ADEQUATE OPPORTUNITY WAS NOT GI VEN TO THE ASSESSEE BY THE COMMISSIONER IN FILING PETITION FOR CONDONATION OF DELAY FOR GRANTING REGISTRATION UNDE R SECTION 12A OF THE ACT. FROM THE ORDER OF THE COMMISSIONER OF INCOME TAX, WE FIND THAT COMMISSIONER HAS GIVEN ONL Y ONE OPPORTUNITY TO THE ASSESSEE AND THERE WAS NO FINDI NG OF THE COMMISSIONER THAT ANYBODY APPEARED ON BEHALF OF THE ASSESSEE WHEN THE MATTER WAS POSTED FOR HEARING ON 16.12.2013. IN SUCH CIRCUMSTANCES, WE FEEL THAT ADE QUATE OPPORTUNITY WAS NOT GIVEN TO THE ASSESSEE EVEN OTHE RWISE AS PER PROVISIONS OF SECTION 12A REGISTRATION CAN BE G RANTED FROM THE FIRST DAY OF THE FINANCIAL YEAR IN WHICH THE AP PLICATION FOR REGISTRATION WAS MADE IN THE ABSENCE OF ANY CONDONA TION PETITION FOR THE EARLIER PERIOD. IN ANY EVENT, WE FEEL THAT THIS MATTER SHOULD GO BACK TO THE COMMISSIONER FOR FRESH CONSIDERATION. WE THEREFORE SET ASIDE THE IMPUGNED ORDERS AND RESTORED BOTH THE MATTERS TO THE FILE OF THE CO MMISSIONER OF INCOME TAX-III, COIMBATORE, AND THE COMMISSIONER SHALL 4 ITA NO. 587 & 588/MDS/2014 PASS ORDERS AFTER PROVIDING ADEQUATE OPPORTUNITY TO THE ASSESSE. 6. BOTH THE APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON FRIDAY THE 20 TH DAY OF JUNE, 2014 AT CHENNAI. SD/- SD/- ( A.MOHAN ALANKAMONY ) ( CHALLA NAGEND RA PRASAD ) . ( $ &' ) ACCOUNTANT MEMBER / ) JUDICIAL MEMBER/ &* ) & /CHENNAI, + /DATED, 20 TH JUNE, 2014 SOMU *-. /. /COPY TO: 1. APPELLANT 2. /RESPONDENT 3. 0 () /CIT(A) 4. 0 /CIT 5. . **4 /DR 6. 7 /GF .