DDIT, CHENNAI V. T.Abdul Wahid Educational Society, CHENNAI

MA 176/CHNY/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3728 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-12-2015
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 18-12-2015
• Assessment Year: misc
• Appeal Filed On: 07-10-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A B KOLI
• Assessee Lawyers: G BASKAR
• Section: 12AA; 12

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, CHENNAI ... , . !'# ! , % !& BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER M.P. NO.176/MDS/2015 (IN I.T.A. NO.2186/MDS/2014) ' (' / ASSESSMENT YEAR : N.A. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHENNAI - 600 034. V. M/S ABDUL WAHID EDUCATIONAL SOCIETY, NO.53, VEPERY HIGH ROAD, PERIAMET, CHENNAI - 600 003. PAN : AADTA 1523 B (*+' /PETITIONER) (*,+-/ RESPONDENT) *+' / 0 /PETITIONER BY : SH. A.B. KOLI, JCIT *,+- / 0 / RESPONDENT BY : SHRI G. BASKAR, ADVOCATE 1 / 2% / DATE OF HEARING : 18.12.2015 3'( / 2% / DATE OF PRONOUNCEMENT : 18.12.2015 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER: THE REVENUE HAS FILED THE PRESENT MISCELLANEOUS P ETITION PRAYING FOR RECALL OF THE ORDER OF THIS TRIBUNAL DA TED 10.04.2015. 2 M.P. NO.176/MDS/15 2. SH. A.B. KOLI, THE LD. DEPARTMENTAL REPRESENTATI VE, SUBMITTED THAT THIS TRIBUNAL WAS UNDER THE PRESUMPT ION THAT THE ORDER OF THIS TRIBUNAL DATED 5.12.2013 WAS NOT COMP LIED WITH, THEREFORE, DIRECTED THE DIRECTOR OF INCOME TAX (EXE MPTIONS) TO GRANT REGISTRATION UNDER SECTION 12AA OF THE INCOME-TAX A CT, 1961 (IN SHORT 'THE ACT'). REFERRING TO THE ORDER OF THE DI RECTOR OF INCOME TAX (EXEMPTIONS) DATED 11.06.2014, THE LD. D.R. SUBMITT ED THAT CONSEQUENT TO THE ORDER OF THIS TRIBUNAL, THE DIREC TOR OF INCOME TAX (EXEMPTIONS) GRANTED REGISTRATION BY ORDER DATED 11 .06.2014 AND THE SAME WAS ALSO COMMUNICATED TO THE ASSESSEE. TH E LD. D.R. FURTHER SUBMITTED THAT THE ISSUE RAISED BY THE ASSE SSEE BEFORE THIS TRIBUNAL REGARDING THE DATE FROM WHICH THE REGISTRA TION UNDER SECTION 12AA HAS TO BE GRANTED, WAS NOT ADJUDICATED BY THIS TRIBUNAL. THEREFORE, THE LD. D.R. SUBMITTED THAT T HE ORDER OF THIS TRIBUNAL DATED 10.04.2015 MAY BE RECALLED. 3. ON THE CONTRARY, SHRI G. BASKAR, THE LD.COUNSEL FOR THE ASSESSEE, SUBMITTED THAT THIS TRIBUNAL FOUND THAT W HEN THE TRIBUNAL DIRECTED THE DIRECTOR OF INCOME TAX (EXEMPTIONS) TO GRANT REGISTRATION, THE DIRECTOR HAS TO GRANT REGISTRATIO N OR HAS TO TAKE THE MATTER BEFORE THE HIGH COURT. IN THIS CASE, THE DI RECTOR OF INCOME TAX (EXEMPTIONS) HAS NOT TAKEN ANY ACTION. ACCORDI NG TO THE LD. 3 M.P. NO.176/MDS/15 COUNSEL, THE DIRECTOR OF INCOME TAX (EXEMPTIONS) GR ANTED REGISTRATION WITH EFFECT FROM 02.05.2013. HE OUGHT TO HAVE GRANTED REGISTRATION WITH EFFECT FROM 19.07.2012, WHEN THE SOCIETY WAS ESTABLISHED. IN FACT, THE APPEAL WAS FILED AGAINST THE ORDER OF THE DIRECTOR OF INCOME TAX (EXEMPTIONS) DATED 11.06.201 4, THEREFORE, THERE IS NO ERROR IN THE ORDER OF THIS TRIBUNAL DAT ED 10.04.2015. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS ON EITH ER SIDE AND PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. ON PERUSING THE APPEAL, IT APPEARS THAT THE ASSESSEE ENCLOSED A COP Y OF THE ORDER OF THE DIRECTOR OF INCOME TAX (EXEMPTIONS) DATED 28.03 .2013. IN FACT, THE SUBSEQUENT ORDER OF THE DIRECTOR DATED 11.06.20 14 WAS NOT BROUGHT TO THE NOTICE OF THE TRIBUNAL. THEREFORE, THE TRIBUNAL WAS UNDER THE BONAFIDE IMPRESSION THAT THE ASSESSEE FIL ED THE APPEAL AGAINST THE ORDER OF THE DIRECTOR OF INCOME TAX (EX EMPTIONS) DATED 28.03.2013. THE TRIBUNAL WAS ALSO UNDER THE IMPRES SION THAT THE ORDER OF THE DIRECTOR OF INCOME TAX (EXEMPTIONS) DA TED 28.03.2013 WAS PASSED AFTER THE DIRECTION GIVEN TO THE DIRECTO R OF INCOME TAX (EXEMPTIONS) TO GRANT REGISTRATION UNDER SECTION 12 AA OF THE ACT. THEREFORE, THIS TRIBUNAL FOUND THAT IN THE ABSENCE OF ANY APPEAL BEFORE THE HIGH COURT, THE DIRECTOR OF INCOME TAX ( EXEMPTIONS) CANNOT REFUSE TO GRANT REGISTRATION. HOWEVER, NOW THIS IS FOUND TO 4 M.P. NO.176/MDS/15 BE NOT CORRECT. AFTER THE DIRECTION OF THE TRIBUNA L, THE DIRECTOR BY HIS ORDER DATED 11.06.2014, GRANTED REGISTRATION WITH E FFECT FROM 02.05.2013. THE CONTENTION OF THE ASSESSEE IN THE GROUNDS OF APPEAL APPEARS TO BE THAT THE REGISTRATION SHOULD B E GRANTED WITH EFFECT FROM 19.07.2012. THEREFORE, THE ONLY DISPUT E IS WITH REGARD TO EFFECTIVE DATE OF REGISTRATION. IN VIEW OF THE FAC TUAL ASPECT, THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT THE ORDE R OF THE TRIBUNAL DATED 10.04.2015 HAS TO BE RECALLED. ACCORDINGLY, THE ORDER OF THIS TRIBUNAL DATED 10.04.2015 IS HEREBY RECALLED AND TH E APPEAL OF THE ASSESSEE IN I.T.A. NO.2186/MDS/2014 STANDS RESTORED ON THE FILE OF THIS TRIBUNAL. THE REGISTRY IS DIRECTED TO POST TH E APPEAL FOR FINAL DISPOSAL ON 25.02.2016. SINCE THE DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT, IT MAY NOT BE NECESSARY FOR THE REGISTRY TO ISSUE SEPARATE NOTICE FOR HEARING. IN OTHER WORDS, A COP Y OF THIS ORDER SHALL BE TREATED AS NOTICE FOR HEARING ON 25.02.201 6. 5. WITH THE ABOVE OBSERVATION, THE MISCELLANEOUS PE TITION FILED BY THE REVENUE IS ALLOWED. 5 M.P. NO.176/MDS/15 ORDER PRONOUNCED IN THE OPEN COURT ON 18 TH DECEMBER, 2015 AT CHENNAI. SD/- SD/- (. !'# ! ) ( ... ) (A. MOHAN ALANKAMONY) (N.R.S. GANESAN) % / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 5 /DATED, THE 18 TH DECEMBER, 2015. KRI. / *267 87(2 /COPY TO: 1. *+' / PETITIONER 2. *,+- /RESPONDENT 3. 1 92 () /CIT(A) 4. 1 92 /CIT 5. 7: *2 /DR 6. ;' < /GF.