Parivallal Educational Trust, CHENNAI V. DIT, CHENNAI

ITA 885/CHNY/2014

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 8055 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 7 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-12-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 01-12-2016
• Assessment Year: misc
• Appeal Filed On: 07-04-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: V ANJANEYALU
• Assessee Lawyers: S SRIDHAR
• Section: 12A; 12AA

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, CHENNAI . . . , . , BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER ./ ITA NO. 885/MDS/2014 & ./ ITA NO.2442/MDS/2014 M/S. PARIVALLAL EDUCATIONAL TRUST C/O SH. S. SRIDHAR, ADVOCATE, NEW NO.14, OLD NO.82, FLAT NO.5, 1 ST AVENUE, INDIRA NAGAR, ADYAR, CHENNAI 600 020. PAN : AAATP0578Q V. THE DIRECTOR OF INCOME TAX (EXEMPTIONS), & THE ADDITIONAL DIRECTOR OF INCOME TAX (EXEMPTIONS) CHENNAI. ( / APPELLANT) ( / RESPONDENT) / APPELLANT BY : SH. S. SRIDHAR, ADVOCATE / RESPONDENT BY : SH. V. ANJANEYALU, CIT / DATE OF HEARING : 01.12.2016 / DATE OF PRONOUNCEMENT : 01.12.2016 / // / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER : THESE APPEALS OF THE ASSESSEE ARE DIRECTED AGAINS T THE ORDER OF THE DIRECTOR OF INCOME TAX (EXEMPTIONS), C HENNAI, DATED 28.02.2014 & 10.12.2007 AND PERTAINS TO SECTION 12A A OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT). 2 I.T.A. NO. 885/MDS/2014 I.T.A. NO. 2442/MDS/2014 2. BOTH THE APPEALS OF THE ASSESSEE ARE DIRECTED AG AINST THE RESPECTIVE ORDER OF THE DIT (EXEMPTIONS). SINCE, C OMMON ISSUES ARISE IN BOTH THE APPEALS, WE HEARD THE SAME TOGETH ER AND DISPOSING OF THE SAME BY THIS COMMON ORDER. 3. WHEN THE APPEALS WERE TAKEN UP FOR HEARING SH. S . SRIDHAR, LD. COUNSEL FOR THE ASSESSEE, SUBMITTED THAT THE CI T (EXEMPTIONS) BY AN ORDER DATED 28.10.2016 GRANTED REGISTRATION U NDER SECTION 12AA OF THE ACT WITH EFFECT FROM 13.06.200 7. IN VIEW OF THIS ORDER OF THE CIT (EXEMPTIONS), BOTH THE APPEALS OF THE ASSESSEE BECOME INFRUCTUOUS. SHRI V. ANJANEYALU, THE LD. DE PARTMENTAL REPRESENTATIVE HAS NO OBJECTION TO DISMISS BOTH THE APPEALS AS INFRUCTUOUS. 4. IN VIEW OF THE ABOVE, BOTH THE APPEALS OF THE AS SESSEE ARE DISMISSED AS INFRUCTUOUS. ORDER PRONOUNCED IN THE OPEN COURT ON 1 ST DECEMBER, 2016 AT CHENNAI. SD/- SD/- ( . ) ( . . . ) (ABRAHAM P. GEORGE) (N.R.S. GANESAN) / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, /DATED, THE 1 ST DECEMBER, 2016. 3 I.T.A. NO. 885/MDS/2014 I.T.A. NO. 2442/MDS/2014 RJ. ! /COPY TO: 1. /APPELLANT 2. /RESPONDENT 3. DIT(E), CHENNAI 4. ' # /DR 5. $% /GF.