PARIVALLAL EDUCATIONAL TRUST,CHENNAI vs. DIT, CHENNAI

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ITA 885/CHNY/2014Status: DisposedITAT Chennai01 December 20163 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 noted that the CIT (Exemptions) had subsequently granted registration under Section 12AA of the Act. Consequently, the appeals filed by the assessee were rendered infructuous.

What were the facts?

The assessee filed appeals against orders of the Director of Income Tax (Exemptions). The appeals were heard together as they involved common issues.

What were the issues?

Whether the appeals filed by the assessee against the orders of the DIT (Exemptions) had become infructuous due to subsequent grant of registration under Section 12AA.

Which sections of the Income-tax Act were involved?

Section 12AA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘D’ BENCH, CHENNAI

Before: SHRI N.R.S. GANESAN & SHRI ABRAHAM P. GEORGE

Hearing: 01.12.2016Pronounced: 01.12.2016

Heard together (2 matters)

ITA No. 885/Mds/2014
ITA No.2442/Mds/2014

Read from the judgment's own cause title. This page is filed under one of them.

M/s. Parivallal Educational Trust The Director of Income Tax C/o Sh. S. Sridhar, Advocate, v. (Exemptions), & New No.14, Old No.82, Flat No.5, The Additional Director of Income 1st Avenue, Indira Nagar, Tax (Exemptions) Chennai. Adyar, Chennai – 600 020. PAN : AAATP0578Q (अपीलाथ�/Appellant) (��यथ�/Respondent) अपीलाथ� क� ओर से/Appellant by : Sh. S. Sridhar, Advocate ��यथ� क� ओर से/Respondent by : Sh. V. Anjaneyalu, CIT सुनवाई क� तारीख/Date of Hearing : 01.12.2016 घोषणा क� तारीख/Date of Pronouncement : 01.12.2016 आदेश आदेश /O R D E R आदेश आदेश PER N.R.S. GANESAN, JUDICIAL MEMBER: These appeals of the assessee are directed against the order of the Director of Income Tax (Exemptions), Chennai, dated 28.02.2014 & 10.12.2007 and pertains to Section 12AA of the Income Tax Act, 1961 (in short ‘the Act’).

2.

Both the appeals of the assessee are directed against the respective order of the DIT (Exemptions). Since, common issues arise in both the appeals, we heard the same together and disposing of the same by this common order.

3.

When the appeals were taken up for hearing Sh. S. Sridhar, Ld. counsel for the assessee, submitted that the CIT (Exemptions) by an order dated 28.10.2016 granted registration under Section 12AA of the Act with effect from 13.06.2007. In view of this order of the CIT (Exemptions), both the appeals of the assessee become infructuous. Shri V. Anjaneyalu, the Ld. Departmental Representative has no objection to dismiss both the appeals as infructuous. 4. In view of the above, both the appeals of the assessee are dismissed as infructuous. Order pronounced in the open court on 1st December, 2016 at Chennai.

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