SRI PALANIAPPA CHARITABLE PUBLIC TRUST,SALEM vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHENNAI

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ITA 2108/CHNY/2017Status: DisposedITAT Chennai15 November 20173 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the issue to the file of the CIT for re-adjudication. The assessee was granted an opportunity to produce all the required details.

What were the facts?

The assessee's application for registration under Section 12AA of the Income Tax Act was rejected by the CIT. This rejection was based on the ground that the assessee failed to produce clarifications sought by the CIT.

What were the issues?

Whether the CIT was justified in rejecting the application for registration under Section 12AA due to non-production of details. Whether the assessee should be granted another opportunity to furnish the required information.

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 SANJAY ARORA & SHRI GEORGE MATHAN

Hearing: 15.11.2017

आदेश / O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER:

1.

the Order of the Commissioner of Income Tax (Exemptions), Chennai, in File No.C.No.CIT(E) 2(2262)/2016-17 dated 30.06.2017.

2.

Dr.Sibichan K. Mathew, CIT, represented on behalf of the Revenue and Mrs.N.V.Lakshmi, CA, represented on behalf of the assessee.

ITA No.2108/Mds/2017 :- 2 -:

3.

It was submitted by the Ld.AR that the Ld.CIT has rejected the assessee’s application for registration u/s.12AA of the Act on the ground that the clarifications sought for had not been produced before him. It was a submission that the assessee may be granted another opportunity to produce all the details called for before the Ld.CIT.

4.

In reply, the Ld.DR submitted that he had no objection, if another opportunity was granted to the assessee.

5.

We have considered the rival submissions. As it is noticed that the Ld.CIT has rejected the application for registration u/s.12AA on account of the non-production of all the details called for by him. In the interest of natural justice, the issues in this appeal are restored to the file of the CIT for re-adjudication after granting the assessee adequate opportunity to produce all the details as required by the Ld.CIT for adjudicating the issue of registration u/s.12AA in the case of the assessee.

6.

In the result, the appeal filed by the assessee is partly allowed for statistical purposes.

Order pronounced in the Open Court on November 15, 2017, at Chennai.

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