SREE MADHESWARAR TEMPLE TRUST, CHENNAI V. COMMISSIONER OF INCOME TAX(EXEMPTIONS), CHENNAI

ITA 980/CHNY/2020

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 9296 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 5 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-06-2022
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: C
• Assessment Year: misc
• Appeal Filed On: 22-12-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 12AA

Judgement Text

आयकर अपीलीय अिधकरण, ‘सी’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI ŵी वी. दुगाŊ राव, Ɋाियक सद˟ एवं ŵी मनोज कु मार अŤवाल, लेखा सद˟ के समƗ । Before Shri V. Durga Rao, Judicial Member & Shri Manoj Kumar Aggarwal, Accountant Member आयकर अपील सं./I.T.A. No.980/Chny/2020 Sree Madheswarar Temple Trust, No. 1, Pillayar Kovil Street, Manappakkam, Chennai 600 116. [PAN:AAYTS5589A] Vs. The Commissioner of Income Tax (Exemptions), Chennai. (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Appellant by : Shri D. Anand, Advocate ŮȑथŎ की ओर से/Respondent by : Shri R. Clement Ramesh Kumar, CIT सुनवाई की तारीख/ Date of hearing : 23.05.2022 घोषणा की तारीख /Date of Pronouncement : 08.06.2022 आदेश /O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: This appeal filed by the assessee is directed against the order of the ld. Commissioner of Income Tax (Exemptions), Chennai dated 21.09.2020. 2. The appeal filed by the assessee is delayed by 24 days in filing the appeal before the Tribunal due to outbreak of COVID-19 pandemic and accordingly, the delay is condoned and admitted the appeal for adjudication. I.T.A. No.980/Chny/20 2 3. Brief facts of the case are that the assessee filed an application in Form 10A for registration under section 12AA of the Income Tax Act, 1961 [“Act” in short] on 01.02.2020. The ld. CIT(E) has noticed that certain papers are required to process the application as per section 12AA(1) of the Act and asked the assessee to e-mail the details. Since the assessee was unable to comply with the details called for, the ld. CIT(E) rejected the application for registration under section 12AA of the Act. 4. Aggrieved, the assessee is in appeal before the Tribunal. The ld. Counsel for the assessee has submitted that due to outbreak of COVID- 19 pandemic, the assessee could not furnished the details as called for and prayed that one more opportunity may be given to the assessee by the ld. CIT(E) so that the assessee can file all the details. 5. On the other hand, the ld. DR has not raised any objection to the above submissions of the ld. Counsel. 6. We have heard both the sides, perused the materials available on record and gone through the order passed by the ld. CIT(E). The only issue for consideration relates to grant of registration of assessee trust under section 12AA of the Act. The assessee filed an application in Form I.T.A. No.980/Chny/20 3 10A for registration under section 12AA of the Act. The ld. CIT(E) called for certain clarifications, which the assessee could not furnish due to the circumstances beyond his control i.e., outbreak of COVID-19 pandemic. Therefore, we are of the considered opinion that the assessee should be given one more opportunity to furnish all the details as required by the ld. CIT(E). Therefore, we set aside the order of the ld. CIT(E) and remit the matter back to the file of the ld. CIT(E) with a direction to afford one more opportunity to the assessee so as to enable the assessee to furnish the details as called for and pass order in accordance with law. We also direct the assessee to furnish all the details as required by the ld. CIT(E). 7. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on 08 th June, 2022 at Chennai. Sd/- Sd/- (MANOJ KUMAR AGGARWAL) ACCOUNTANT MEMBER (V. DURGA RAO) JUDICIAL MEMBER Chennai, Dated, 08.06.2022 Vm/- आदेश की Ůितिलिप अŤेिषत/Copy to: 1. अपीलाथŎ/Appellant, 2.ŮȑथŎ/ Respondent, 3. आयकर आयुƅ (अपील)/CIT(A), 4. आयकर आयुƅ/CIT, 5. िवभागीय Ůितिनिध/DR & 6. गाडŊ फाईल/GF.