KARIKKAKOM SREE CHAMUNDI TEMPLE TRUST,TRIVANDRUM V. .THE CIT EXEMPTIONS, KOCHI

ITA 446/COCH/2023

AI Insights

The case involves the Karikkakom Sree Chamundi Temple Trust, which appealed against the decision of the Commissioner of Income-tax (Exemptions) denying their application for permanent registration under section 12A of the Income-tax Act, 1961. The initial denial was based on the trust deed's lack of mandatory clauses and the trust's focus on a particular community. The Tribunal noted that the trust deed was amended after the CIT(E)'s decision but before the Tribunal's hearing, incorporating the necessary clauses. The Tribunal decided to remit the case back to the CIT(E) for a fresh examination of the amended trust deed, providing the trust an opportunity to address the concerns raised in the initial denial.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 471679 (ITAT-COCHIN)
• Duration Of Justice: 1 year(s) 5 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-12-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2023-2024
• Appeal Filed On: 12-06-2023
• Other Referred Cases: Collector Land Acquisition v. Mst.Katiji & Ors. (1987) 167 ITR 471 (SC)
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANJIT KUMAR DAS
• Assessee Lawyers: ALAN DEV
• Keywords: Opportunity of being heard

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Inturi Rama Rao, Accountant Member & Shri Prakash Chand Yadav, Judicial Member ITA No.446/Coch/2023 : Asst.Year 2023-2024 Karikkakom Sree Chamundi Temple Trust, Beach P.O. Karikkakom Thiruvananthapuram – 695 039. PAN : AAATK5331Q. v. The Commissioner of Income- tax (Exemption) Kochi. (Appellant) (Respondent) Appellant by :Sri.Alan Dev, Advocate Respondent by : Sri.Sanjit Kumar Das, CIT-DR Date of Hearing : 21.11.2024 Date of Pronouncement : 10.12.2024 O R D E R Per Prakash Chand Yadav, JM : The present appeal of the assessee is arising from the order of the learned Commissioner of Income-tax (Exemptions) dated 23.03.2023 against denial of registration u/s.12A of the Income-tax Act, 1961, having DIN & Notice No.ITBA/EXM/F/EXM45/2022-23/1051172853(1). 3. There is a delay of 23 days in filing the appeal before the Tribunal.The assessee has filed an application for condonation of delay alongwith an affidavit of the Secretary of the assessee- trust explaining the delay(s). Therefore, relying on the decision in the case of Collector Land Acquisition v. Mst.Katiji & Ors. (1987) 167 ITR 471 (SC) settling the issue long back that all such technical aspects must make way for the cause of ITA No.443/Coch/2023. Karikkakom Sree Chamundi Temple Trust. 2 substantial justice, the delay is condoned and the appeal is admitted for adjudication. 3. The short facts of the case are that the assessee is a trust, came into existence on 04.04.1992. On 09.03.2023 a trust deed was executed mentioning the main object, i.e., improvement of temple and protecting the properties of temple etc. The assessee was granted provisional registration vide order dated 27.05.2021. Thereafter, the assessee vide application dated 30.09.2022, has applied for permanent registration. The CIT(E) dismissed the application of the assessee vide order dated 23.03.2023. The CIT(E) observed that the assessee trust is being created for a particular community and the trust deed is lacking mandatory clauses. 4. Aggrieved with the order of the CIT(E), the assessee filed the present appeal. The learned Counsel contended that the trust deed has now been amended and mandatory clauses have been incorporated. 5. The learned Departmental Representative relied on the order of the authority below. 6. We have heard the rival submissions and perused the material available on record. We observe that the assessee trust has amended the deed on 15.05.2023, which date is subsequent to the passing of impugned order, i.e., 23.03.2023. Therefore, in the interest of justice, we remit the matter back to the file of the CIT(E) for examining afresh in view of the ITA No.443/Coch/2023. Karikkakom Sree Chamundi Temple Trust. 3 amended trust deed. Needless to say that the CIT(E) will afford reasonable opportunity of being heard to the assessee. 7. Before parting we must clarify that when we have heard the matter we have taken a view that the appeal of the assessee is liable to be dismissed with a liberty to apply for fresh registration of 12AA. However, we are remitting the matter to the file of CIT(E), in the interest of justice and to save the time inevitable to be consumed in starting the process all again from beginning. 7. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on this 10th day of December, 2024. Sd/- (Inturi Rama Rao) Sd/- (Prakash Chand Yadav) ACCOUNTANT MEMBER JUDICIAL MEMBER Cochin; Dated : 10th December, 2024. Devadas G* Copy to : 1. The Appellant. 2. The Respondent. 3. The CIT, Cochin. 4. The DR, ITAT, Cochin. 5. Guard File. Asst.Registrar/ITAT, Cochin "