THE SALEM DISTRICT CRICKET ASSOCIATION, SALEM V. CIT(EXEMPTIONS), CHENNAI

ITA 763/CHNY/2020

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 7518 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 5 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-03-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2020-2021
• Appeal Filed On: 10-09-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Set aside
• Section: 12AA

Judgement Text

आयकर अपीलीय अिधकरण, ‘डी’ यायपीठ, चे ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI ी महावीर सह, उपा य एवं ी िगरीश अ वाल, लेखा सद य के सम BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:763/CHNY/2020 The Salem District Cricket Association, Old No.F-72, New No.20, 1 st Floor, Brindavan Road, Fairlands, Salem – 636 016. PAN : AACTT 8416 D Vs. The Commissioner of Income Tax (Exemptions), Chennai Aayakar Bhawan – Annexe Bldg., No.121, Mahatma Gandhi Road, Nungambakkam, Chennai – 600 034. (अपीलाथ /Appellant) ( यथ /Respondent) अपीलाथ क ओर से/Appellant by : None यथ क ओर से/Respondent by : Mr. G. Johnson, Addl. CIT सुनवाई क तारीख/Date of Hearing : 02.03.2022 घोषणा क तारीख/Date of Pronouncement : 04.03.2022 आदेश आदेशआदेश आदेश / // /O R D E R PER GIRISH AGRAWAL, AM: This appeal is arising out of the order passed by the Commissioner of Income Tax (Exemptions), Chennai u/s.12AA(1)(b)(ii) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’), dated 17.08.2020 rejecting the application for registration u/s.12AA filed by the Assessee. 2. None appeared before us representing the Assessee while Shri. G. Johnson, Senior Departmental Representative represented the Department. :: 2 :: I.T.A. No.763/Chny/2020 3. The Assessee has taken the ground, wherein, the Commissioner of Income Tax (Exemptions) has erred in hurriedly rejecting the application for registration u/s.12AA of the Act without giving sufficient opportunity of hearing and without considering the lock-down effect of Covid-19 pandemic. 4. From the perusal of the impugned order which is dated 17th August, 2020, it is evident that the compliance period was under lock-down because of pandemic which has posed serious challenges before all in making the required compliances. This has been taken note of the Miscellaneous Application No.665 of 2021, 21 of 2022 and 29 of 2022 [in Suo Motto Writ Petition (c) No.3 of 2020] of the order of the Hon’ble Supreme Court (Civil Original Jurisdiction), vide order dated 10.01.2022; wherein the Hon’ble Apex Court has given the direction to condone the delay and waive the limitations across the Board, i.e. Courts, Tribunals of India. In the light of this suo motto direction and waiver on limitations and delays by the Hon’ble Apex Court considering the pandemic situation, we find it fit to direct the learned Commissioner of Income Tax (Exemptions) to reconsider the application for registration u/s.12AA of the Income Tax Act, 1961 filed by the Assessee. 5. Section 12AA of the Act requires the learned Commissioner of Income Tax (Exemptions) to satisfy himself about the objects of :: 3 :: I.T.A. No.763/Chny/2020 the trust and the genuineness of its activities, for which reasonable opportunity of being heard be given to the Assessee to establish its case. We also direct the Assessee to make necessary compliances for the notices issued by the Ld. CIT(E) substantiating its application for registration u/s.12AA of the Act. 6. In terms of the above, we accordingly set aside the order of the learned Commissioner of Income Tax (Exemptions) and remit the matter back to the file to him for de novo consideration. 7. In the result, the appeal of the Assessee in ITA No.763/Chny/2020 is allowed for statistical purposes. Order pronounced in the court on 4 th March, 2022 at Chennai. Sd/- Sd/- (महावीर सह ) (MAHAVIR SINGH) उपा य /VICE PRESIDENT (िगरीश अ वाल) (GIRISH AGRAWAL) लेखा सद य /ACCOUNTANT MEMBER चे ई/Chennai, दनांक/Dated, the 4 th March, 2022 IA, Sr. PS आदेश की ितिलिप अ ेिषत/Copy to: 1. अपीलाथ /Appellant 2. थ /Respondent 3. आयकर आयु (अपील)/CIT(A) 4. आयकर आयु /CIT 5. िवभागीय ितिनिध/DR 6. गाड फाईल/GF