MAHALIR ASSOCIATION FOR LITERACY AND AWARENESS AND RIGHTS (MALAR),NAGERCOIL vs. ITO WARD I(1), NAGERCOIL

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ITA 2460/CHNY/2007Status: DisposedITAT Chennai20 November 20194 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the assessee did not seek registration with retrospective effect in their application, nor did they press for condonation of delay. Therefore, the relief sought by the assessee could not be granted.

What were the facts?

The assessee society applied for registration under Section 12AA of the Income Tax Act. Initially, their application was denied for non-prosecution. A fresh application was filed, and registration was granted from a prospective date. The assessee appealed for retrospective registration, but the Tribunal dismissed it due to delay.

What were the issues?

Whether the assessee is entitled to registration under Section 12AA with retrospective effect, and whether the delay in filing the appeal should be condoned.

Which sections of the Income-tax Act were involved?

Section 12AA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘ B’ BENCH : CHENNAI

Before: SHRI N.R.S. GANESAN & SHRI INTURI RAMA RAO]

For Respondent: Shri. A. Sundararajan, Addl. CIT

आदेश / O R D E R

PER INTURI RAMA RAO, ACCOUNTANT MEMBER

1.

This appeal is remanded back to this Tribunal by the Hon’ble Madras High Court in T.C (Appeal) No.623 of 2009, dated

ITA No. 2460/CHNY/2007 :- 2 -:

21.12.2018.

2.

The Hon’ble High Court had restored the appeal to the file of the Tribunal by condoning the delay, by holding that appeal should not be dismissed for technical reason like delay by Tribunal.

3.

The brief facts of the case are as under:

The appellant is an society incorporated under the Tamil Nadu Societies Registration Act, 1975 on 31.07.1995. The main object of the assessee society is to work for rural people. The appellant society originally filed application for registration u/s.12AA of the Act on 19.04.2001 before ld. Commissioner of Income Tax, Madurai.

However, registration was denied vide CIT letter dated 18.08.2006 for non prosecution. Subsequently, assessee had filed fresh application for registration u/s.12AA of the Act in form 10A vide application dated 18.10.2006, pursuant to which the ld. Commissioner of Income Tax, Madurai granted registration vide letter No. C.No.464/135/06-07/CIT-1, dated 30.04.2007 w.e.f. 01.04.2006. The assessee society had filed an appeal with a delay of 144 days before the Tribunal against the action of the ld. CIT for not granting

ITA No. 2460/CHNY/2007 :- 3 -: registration with retrospective effect. However, the Tribunal vide order dated 27.02.2009 in had dismissed the appeal in limine without condoning the delay. The order of the Tribunal was challenged before the Hon’ble High Court. The Hon’ble High Court vide order dated 21.12.2018 in Tax Case (Appeal) No.623 of 2009 had directed this Tribunal to dispose the appeal on merit after condoning the delay. This is how the matter arose before us.

4.

We heard the rival submissions and perused the material on record. The present appeal had arisen out of the order of the ld. CIT, dated 30.04.2007 in C.No.464/135/06-07/CIT-1, Madurai. From the perusal of the application as well as the impugned order, there is nothing on record to show that assessee society sought registration u/s.12AA of the Act with retrospective effect nor was any petition filed pressing for condonation of delay. Even during the course of hearing of present appeal despite specific query from the Bench, ld. Counsel could not demonstrate that application seeking registration with retrospective effect was filed. Therefore, the relief sought by the assessee society cannot be granted. We do not find any merits in the ITA No. 2460/CHNY/2007 :- 4 -:

5.

In the result, the appeal filed by the assessee stands dismissed.

Order pronounced on 20th day of November, 2019, at Chennai.

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