Abdul Razack Julaiha Educational and Charitable Trust, Tiruvarur V. CIT, CHENNAI

ITA 875/CHNY/2015

• Counselvise Citation: [2015] 120 COUNSELVISE.COM (IT) 9921 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-07-2015
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: misc
• Appeal Filed On: 20-04-2015
• Court: TRIBUNAL
• Department Lawyers: P B SEKARAN
• Assessee Lawyers: G SEETHARAMAN
• Keywords: Charitable institution

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, CHENNAI , ! ' , # $% BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER ./ ITA NO. 875/MDS/2015 ABDUL RAZACK JULAIHA EDUCATIONAL AND CHARITABLE TRUST, 2/5, QUIDE MILLATH STREET, BARAHATHABAD ADAVANGUDI POST, KODAVASAL TALUK, THIRUVARUR DIST. PAN AAETA2415K APPELLANT) V. THE COMMISSIONER OF INCOME- TAX (EXEMPTIONS), CHENNAI - 34. RESPONDENT) / APPELLANT BY : SHRI G. SEETHARAMAN, CA / RESPONDENT BY : SHRI P.B.SEKARAN, CIT / DATE OF HEARING :.30.06.2015 / DATE OF PRONOUNCEMENT : 09.07.2015 & / O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER THIS APPEAL BY THE ASSESSEE IS DIRECTED AG AINST THE ORDER OF THE COMMISSIONER OF INCOME-TAX(EXEMPTIONS) DATED 29.1.2015. - - ITA 875/15 2 2. THE GRIEVANCE OF THE ASSESSEE IN THIS APPEAL IS WITH REGARD TO NON-GRANTING OF REGISTRATION UNDER SEC.12 AA OF THE ACT, WITHOUT GIVING AN OPPORTUNITY OF HEARING TO THE ASS ESSEE. 3. THE FACTS OF THE CASE ARE THAT THE ASSESSEE CONS TITUTED BY A TRUST DEED DATED 6.12.2013 AND APPLIED FOR REGIST RATION U/S.12AA OF THE ACT, ON 15.7.2014. THE CIT(EXEMPTI ONS) CALLED FOR INFORMATION SO AS TO SATISFY ABOUT THE GENUINEN ESS OF ACTIVITIES OF THE TRUST. HOWEVER, THE ASSESSEE HAS NOT FURNISHED REQUIRED INFORMATION AND AS SUCH, HE REJECTED THE A PPLICATION FILED BY THE ASSESSEE FOR REGISTRATION U/S.12AA OF THE ACT. 4. BEFORE US, THE LD. AUTHORIZED REPRESENTATIVE PLE ADED THAT THE CIT (EXEMPTIONS) HAS NOT GIVEN ADEQUATE OPPORTU NITY OF HEARING TO PUT FORTH ASSESSEES CASE BEFORE HIM. T HEREFORE, HE REQUESTED THAT ONE MORE OPPORTUNITY OF HEARING MAY BE GIVEN TO THE ASSESSEE IN THE INTEREST OF JUSTICE. THE LD. D R HAS NOT PUT ANY SERIOUS OBJECTION FOR THE PROPOSITION OF THE LD . AR. ACCORDINGLY, CONSIDERING THE REQUEST OF THE ASSESSE E, WE DIRECT THE CIT(EXEMPTIONS) TO GIVE ADEQUATE OPPORTUNITY OF HEARING TO THE ASSESSEE TO FURNISH NECESSARY DOCUMENTS TO SUPP ORT THE GENUINENESS OF THE ACTIVITIES CARRIED OUT BY THE AS SESSEE. THE - - ITA 875/15 3 CIT (EXEMPTION) IS DIRECTED TO PASS THE ORDER EXPED ITIOUSLY I.E. WITHIN THREE MONTHS FROM RECEIPT OF THIS ORDER. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED ON THURSDAY, THE 9 TH OF JULY, 2015 AT CHENNAI. SD/- SD/- ( !' #$% & ) ( ! % ' ( ) )*+,,+-+./012+32+4+15 )*+012+3667+2 85 $ 9&: /JUDICIAL MEMBER &:;<<6=0>+0>?/@A/2 !$ /CHENNAI, B& /DATED, THE 9 TH JULY, 2015. MPO* &C9DEFE /COPY TO: 1. /APPELLANT 2. /RESPONDENT 3. G 5 /CIT(A) 4. G /CIT 5. EH #99IJ /DR 6. # KLM /GF.