DEEN DAYAL MEDICAL AND EDUCATIONAL TRUST,THIRUVALLUR vs. JCIT (OSD), CENTRAL CIRCLE-2(3), CHENNAI

Assessment Years: 2010-11 Deen Dayal Medical and Educational Joint Commissioner of Income Trust, Tax(OSD), No.61, DD Nagar, Central Circle-2(3), Kunnavalam Post, Chennai. Thiruvallur-631 210. [PAN: AAATD2757M] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee by : Mr.S.Sridhar, Advocate. प्रत्यर्थी की ओर से /Revenue by : Mr.Bipin C.N, CIT सुनवाई की तारीख/Date of Hearing : 17.06.2025 घोषणा की तारीख /Date of Pronouncement : 18.07.2025 आदेश / O R D E R PER AMITABH SHUKLA, A.M :

This appeal is filed by the assessee against the order bearing DIN & Order No.ITBA / APL / S / 250 / 2024-25 / 1070206966(1) dated 08.11.2024 of the Learned Commissioner of Income Tax [herein after “CIT(A), Chennai for the assessment year 2010-11. The reference to the word “Act” in this order hereinafter shall mean the Income Tax Act, 1961 as amended from time to time. 2.0 At the outset the Ld.Counsel for the assessee submitted that the only issue in the present appeal raised through its various grounds of appeal is regarding the denial of exemption u/s 11 and the consequent assessment of income at Rs.854,56,58,672/- as against Nil income returned. The Ld. Counsel submitted that in its own case the Ld. PCIT, Central-2, Chennai had vide its order dated 30.09.2016, cancelled the registration granted u/s 12AA of the Act. The appellant had approached this tribunal vide dated 12.08.2024, in consideration of peculiar facts discussed therein, had set aside the impugned order dated 30.09.2016 and had directed the Ld..PCIT-2, Chennai to readjudicate the matter afresh. The Ld.Counsel accordingly argued that as the fate of the present case is intricately linked with the outcome of the said decision and therefore the present appeal be remitted back to the Ld.AO for readjudication after considering the decision of Ld..PCIT-2, Chennai. 3.0 Per contra, the Ld. DR concurred with the facts narrated by the Ld. Counsel of the assessee and did not oppose the proposal. 4.0 We have heard rival submissions in the light of material available on records. We have noted that a Coordinate bench of this tribunal in assessee’s own case vide dated 12.08.2024 ruled as under:-

…..4. Having heard rival contentions and going through the facts of the case, we, in respectful agreement with the findings recorded by the Co-ordinate Bench of this Tribunal in the case of Managing Trustee Shri T.D. Naidu in and further, in assessee’s own case in to 856/CHNY/2022 for assessment years 2006-07 to 2008-09 and remitted the matter back, taking a Page - 2 - of 4 consistent view and allowing one more opportunity to the assessee’s trust, we set aside the order of PCIT passed u/s.12AA(3) of the Act cancelling registration and remand the matter back to his file for fresh adjudication after allowing reasonable opportunity of being heard. Needless to say that the assessee will cooperate in the proceedings to be initiated by the PCIT for registration/cancellation u/s.12AA of the Act and it will file the relevant documents and will explain its case. The PCIT will accordingly examine the details and then pass a speaking order after allowing reasonable opportunity of being heard to the assessee….

5.0 Thus, we have noted that in the present case the Ld.AO has made additions by denying the exemptions u/s 11 and 12A available to the assessee and the Ld.CIT(A) has confirmed the same. We have also noted that the issue of grant of exemption to the assessee is presently under consideration by the Ld.PCIT-2, Chennai qua directions of this tribunal in its order vide (supra). We are therefore of the considered view that in the interest of justice it would be appropriate to remit the matter back to the file of Ld.AO. We therefore set aside the order of lower authorities and the direct the Ld.AO to await the decision of Ld.PCIT-2, Chennai qua directions of this tribunal in its order vide (supra) and to readjudicate afresh the assessment of the assessee in the light of said decision of Ld.PCIT-2, Chennai. The Ld.AO while doing his readjudication, in accordance with law, shall give due opportunity of being heard to the assessee and pass a speaking order. The assessee shall bounden to comply with all the statutory notices issued by the Ld.AO. Accordingly, all the grounds of Page - 3 - of 4 appeal raised by the assessee are therefore allowed for statistical purposes. 6.0 In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced on 18th , July-2025 at Chennai.