M/S PATHINEN SIDDHAR THIRUSABHAI, CHENNAI V. CIT EXEMPTIONS, CHENNAI

ITA 893/CHNY/2020

AI Insights

The case involves M/s. Pathinen Siddhar Thirusabhai, who appealed against the denial of registration under section 12AA of the Income Tax Act by the Director of Income Tax (Exemptions), Chennai. The initial denial was communicated in an order dated 30-09-2013. The appeal was filed after a significant delay, which the assessee attributed to the non-communication of the impugned order. However, the tribunal noted that the assessee had actually received the order and had subsequently amended the trust deed and obtained a new registration. Therefore, the tribunal dismissed the appeal at the threshold due to the excessive delay and the fact that the assessee had already obtained a new registration.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 133988 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 5 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-04-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 11-04-2023
• Assessment Year: misc
• Appeal Filed On: 03-11-2020
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 12AA; 143(1)

Judgement Text

आयकर अपीलीय अिधकरण ‘बी’ ायपीठ चे ई म । IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी वी. द ु गा1 राव, ाियक सद3 एवं माननीय +ी मनोज कु मार अ8वाल ,लेखा सद3 के सम:। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.893/Chny/2020 M/s. Pathinen Siddhar Thirusabhai Plot No.42, Erani Street, Kattupakkam, Chennai – 600 056. बनाम/ V s. CIT (Exemptions) Chennai. थायी लेखा सं./जीआइ आर सं./P AN /GI R No . AAC TP -1 7 9 1 -P (अपीलाथ /Appellant) : ( थ / Respondent) अपीलाथ की ओरसे/ Appellant by : Shri S. Girish Kumar (Advocate) – Ld. AR थ की ओरसे/Respondent by : Shri M. Murali (CIT) –Ld. DR सुनवाई की तारीख/Date of Hearing : 12-04-2023 घोषणा की तारीख /Date of Pronouncement : 19-04-2023 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aggrieved by denial of registration u/s 12AA vide impugned order dated 30-09-2013, the assessee is in further appeal before us. The impugned order has been passed by Ld. Director of Income Tax (Exemptions), Chennai [DIT(E)]. The Ld. CIT-DR, at the outset, pleaded for dismissal of the appeal on the ground of delay. The Ld. CIT-DR also submitted that the trust deed has been amended by the assessee subsequently and new registration has already been granted to the assessee vide order dated 26-09-2020. A copy of the same has been placed on record. ITA No.893/Chny/2020 - 2 - 2. Upon perusal of case records, we find that the registry has noted delay of 263 days in the appeal which is calculated from 17-12-2019 i.e., the date as mentioned by the assessee in Column No.3 of Form No.36. However, as computed from the date of impugned order, the delay is for more than 7 years. The assessee has sought condonation of the same on the strength of an affidavit filed by one of the trustees of the assessee trust. It has been submitted that the impugned order was not communicated to the assessee and the fact of rejection of registration came to light only when the intimation u/s 143(1) was received for AY 2018-19 on 21-05-2019 treating the assessee as an ‘Association of Person’. Considering the same, the present appeal has been filed. The Ld. CIT-DR, on the other hand, drew attention to the date of impugned order and opposed condonation of delay of more than 7 years. 3. We find that the assessee filed From No.10A on 25-03-2013 seeking registration u/s 12AA.The registering authority, after perusal of the same, refused registration vide impugned order dated 30-09-2013. During the course of proceedings, Trustee of the assessee trust appeared before Ld. DIT(E) and made representation without any success. A copy of the impugned order was also forwarded to the assessee which is evident from the concluding part of impugned order. Under these circumstances, the averments made in the affidavit are not, at all, acceptable. Therefore, without there being any reasonable cause, we refuse to condone inordinate delay of more than 7 years. Another aspect is that the trust deed has subsequently been amended and registration has also been granted to the assessee as rightly pointed out by Ld. CIT-DR. The assessee cannot seek multiple ITA No.893/Chny/2020 - 3 - registrations. Therefore, we dismiss the appeal at its very threshold for want of condonation of delay. 4. The appeal stand dismissed in terms of our above order. Order pronounced on 19 th April, 2023. Sd/- (V. DURGA RAO) ाियक सद3 /JUDICIAL MEMBER Sd/- (MANOJ KUMAR AGGARWAL) लेखा सद3 / ACCOUNTANT MEMBER चे,ई / Chennai; िदनांक / Dated : 19-04-2023 EDN/- आदेश की Tितिलिप अ 8ेिषत/Copy of the Order forwarded to : 1. अपीलाथ /Appellant 2. यथ /Respondent 3. आयकर आयु5/CIT 4. िवभागीय ितिनिध/DR 5. गाड फाईल/GF