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Income Tax Appellate Tribunal, ‘C’ BENCH : CHENNAI
Before: SHRI GEORGE MATHAN & SHRI INTURI RAMA RAO
आदेश / O R D E R PER BENCH:-
These are appeals filed by different assessees directed against different orders of ld. Commissioner of Income Tax (Exemptions)
(hereinafter called as ‘’ ld. CIT(E)), Chennai dated 30.09.2019.
Since, the identical facts and issues are involved in these appeals, we proceed to dispose of the same vide this common order.
For the sake of convenience and clarity the facts relevant to 3. the appeal in are stated herein.
The assessee is aggrieved by denial of grant of registration u/s.12AA of the Income Tax Act,1961 (in short ’’the Act’’) by CIT (E), from the perusal of the impugned order, it is clear that ld. CIT(E) had denied exemption solely on the ground that assessee trust had failed to comply with notices the calling for certain information from the Even before us, none appeared on behalf of the assessee 5.
despite due service of notice.
ITA Nos.3271-73/2019 :- 3 -:
Having heard the ld. CIT( Departmental Representative), we 6. are of the considered opinion that matter requires to be remanded back to the CIT (E) for reason that from the material available on record, it is not clear as to what information was sought from the assessee trust and its relevance to issue of registration u/s. 12AA of the Act. In the circumstances, we remand the matter back to file of CIT(E) on denovo consideration of issuance of registration u/s.12AA of the Act, in case the assessee fails to co-operate in the remand proceedings also, the ld. CIT(E) shall be entitled to draw adverse inference. The matter is remanded back to the ld. CIT (E) for denovo adjudication on the above lines. Thus, the appeal filed by the assessee trust is partly allowed for statistical purpose.
ITA Nos. 3272 & 3273/Chny/2019:-
Since, the facts in the present appeals are identical to the facts in for the reasons mentioned therein, we partly allow the appeals for statistical purpose filed by the assessees on the above lines indicated in appeal ITA No.3271/Chny/2019 supra.
Hence, the above captioned appeals filed by the assessees are partly allowed for statistical purpose.
ITA Nos.3271-73/2019 :- 4 -: 8. In the result, the appeals filed by the assessees in 3272 & 3273/CHNY/2019 are partly allowed for statistical purpose.
Order pronounced on 28th day of January, 2020 at Chennai.