Zion Glory Prayer House Trust, CHENNAI v. ITO, Hosur

ITA 1178/CHNY/2014 | misc
Pronouncement Date: 31-07-2015

Appeal Details

RSA Number 117821714 RSA 2014
Assessee PAN AAATZ1032H
Bench Chennai
Appeal Number ITA 1178/CHNY/2014
Duration Of Justice 1 year(s) 2 month(s) 25 day(s)
Appellant Zion Glory Prayer House Trust, CHENNAI
Respondent ITO, Hosur
Appeal Type Income Tax Appeal
Pronouncement Date 31-07-2015
Appeal Filed By Assessee
Bench Allotted A
Date Of Final Hearing 22-07-2015
Next Hearing Date 22-07-2015
Assessment Year misc
Appeal Filed On 05-05-2014
Judgment Text
IN THE INCOME-TAX APPELLATE TRIBUNAL A BENCH CHE NNAI . . ! ! ! ! ' ' ' ' # # # # $ $$ $ BEFORE SHRI A. MOHAN ALANKAMONY ACCOUNTANT MEMBER & SHRI V. DURGA RAO JUDICIAL MEMBER I.T.A. NO. 1178/MDS/2014 M/S. ZION GLORY PRAYER HOUSE TRUST NO. 2/349-2/373 OPP. TO PREMIER MILLS BHARATHI NAGAR BELATHUR POST BAGALUR HOSUR TALUK KRISHNAGIRI DISTRICT. 635 124. [PAN : AAATZ1032H] VS. THE INCOME TAX OFFICER WARD I(1) HOSUR. (APPELLANT) (RESPONDENT) %& ' ( /APPELLANT BY : SHRI A.S. SRIRAMAN ADVOCATE )*%& ' ( /RESPONDENT BY : SHRI P.B. SEKARAN CIT-DR ' + /DATE OF HEARING : 22.07.2015 - ' + / DATE OF PRONOUNCEMENT : 31.07.2015 . . . . / O R D E R PER V. DURGA RAO JUDICIAL MEMBER : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX SALEM DATED 21.11.2013 PASSED UNDER SECTION 12AA OF THE INCOME TAX ACT. 2. THE APPEAL OF THE ASSESSEE IS FOUND TO HAVE BEEN FILED LATE BY SIXTY FOUR DAYS. THE ASSESSEE HAS FILED AN AFFIDAVIT IN SUPPOR T OF PETITION FOR CONDONATION OF DELAY. BY PLEADING THE REASONS STATED IN THE AFF IDAVIT THE LD. COUNSEL FOR THE ASSESSEE HAS REQUESTED FOR CONDONING THE DELAY AND TO ADMIT THE APPEAL FOR I.T.A. I.T.A. I.T.A. I.T.A.NO. NO. NO. NO.117 117117 1178 88 8/M/ /M/ /M/ /M/14 1414 14 2 HEARING. THE LD. DR HAS NOT SERIOUSLY OBJECT TO THE SUBMISSIONS OF THE LD. COUNSEL FOR THE ASSESSEE. 3. WE HAVE CONSIDERED THE PETITION FOR CONDONATION OF DELAY WHEREIN IT WAS SUBMITTED AS UNDER: .....THE ORDER OF THE CIT-I SALEM DATED 02.11.201 3 WAS RECEIVED BY STAFF OF THE PETITIONER AND HANDED OVER THE CHARTERED ACC OUNTANT OFFICE FOR ADVICE. DUE TO THE ILLNESS OF THE CHARTERED ACCOUNT ANT IN THE ENSUING MONTHS THE SAME WAS NOT ATTENDED TO. IT IS SUBMITT ED THAT DURING THE COURSE OF THE MEETING ARRANGED WITH THE COUNSEL ON RECORD DURING THE MONTH OF APRIL 2014 THE PETITIONER WAS INFORMED ABO UT THE PROVISIONS GOVERNING FURTHER APPEAL IN THE MATTER OF REJECTION OF RECOGNITION SOUGHT FOR U/S 12AA OF THE ACT. THE PETITIONER IMMEDIATELY GAVE INSTRUCTIONS TO FILE THE APPEAL BEFORE THE BENCH TO CHALLENGE THE O RDER OF THE CIT. THE APPEAL WAS PREPARED AND FILED IMMEDIATELY BY THE CO UNSEL ON RECORD BELATEDLY ON 05.05.2014. IT IS PERTINENT TO NOTE THAT THE DELAY WAS OCCASION ED DUE TO THE TO THE ILLNESS OF THE CHARTERED ACCOUNTANT AND THE SAME CO ULD NOT BE ATTRIBUTABLE TO THE PETITIONER/APPELLANT INASMUCH AS THE SAID RE ASONS STATED FOR THE BELATED FILING OF THE APPEALS WERE BEYOND HIS CONTR OL. 4. WE HAVE CONSIDERED THE SUBMISSIONS OF THE LD. C OUNSEL FOR THE ASSESSEE AND FIND THAT THERE IS SUFFICIENT CAUSE FO R CONDONING THE DELAY. ACCORDINGLY WE CONDONE THE DELAY OF SIXTY FOUR DAY S IN FILING THE APPEAL AND ADMIT THE APPEAL FOR HEARING. 5. BRIEF FACTS OF THE CASE ARE THAT THE ASSESSEE T RUST FILED AN APPLICATION IN FORM NO. 10A ON 20.05.2013 BEFORE THE LD. CIT SEEKI NG REGISTRATION UNDER SECTION 12AA OF THE ACT. THE LD. CIT AFTER MAKING ENQUIRY THROUGH THE ASSESSING OFFICER OBSERVED THAT THE OBJECTS AND AC TIVITIES OF THE ASSESSEE ARE RELATING TO RELIGIOUS PURPOSE AND NOT FOR GENERAL P UBLIC. THE LD. CIT GAVE AN OPPORTUNITY TO THE ASSESSEE AND AFTER HEARING THE C OUNSEL FOR THE ASSESSEE I.T.A. I.T.A. I.T.A. I.T.A.NO. NO. NO. NO.117 117117 1178 88 8/M/ /M/ /M/ /M/14 1414 14 3 AND ALSO CONSIDERING THE DETAILS FILED BY THE ASSES SEE OBSERVED THAT AS PER THE REPORT OF THE ASSESSING OFFICER AND AS PER THE OBJECTS IN THE TRUST DEED IT IS UNDERSTOOD THAT THE TRUST ACTIVITIES ARE RELIGIO US IN NATURE. FURTHER ACCORDING TO THE DETAILS FILED BY THE ASSESSEE TRUST HE HAS NOTICED THAT THE ASSESSEE HAS CLAIMED TO HAVE CARRIED OUT CHARITABLE ACTIVITIES B ESIDES THE ASSESSEE TRUST HAS NOT FILED ANY MATERIAL/RECORD SHOWING THAT THE TRUST HAS ACTUALLY CARRIED OUT CHARITABLE ACTIVITIES. ACCORDINGLY HE DENIED REGIS TRATION UNDER SECTION 12AA OF THE ACT. 6. ON APPEAL THE LD. COUNSEL FOR THE ASSESSEE IS HAVING ALL THE DETAILS AND PRAYED FOR ONE MORE OPPORTUNITY MAY BE GRANTED TO S UBSTANTIATE ITS CASE BEFORE THE LD. CIT. 7. ON THE OTHER HAND THE LD. DR SUPPORTED THE ORD ER PASSED BY THE LD. CIT. 8. WE HAVE HEARD BOTH SIDES PERUSED THE MATERIALS ON RECORD AND GONE THROUGH THE ORDERS OF AUTHORITIES BELOW. THE ASSESS EE FILED AN APPLICATION FOR REGISTRATION UNDER SECTION 12AA OF THE ACT. THE LD. CIT REJECTED THE 12AA REGISTRATION ON THE GROUND THAT THE ASSESSEE HAS FA ILED TO EXPLAIN THE CHARITABLE ACTIVITIES CARRIED OUT BY THE ASSESSEE T RUST. AT THE TIME OF HEARING THE LD. COUNSEL FOR THE ASSESSEE IS NOW HAVING ALL THE DETAILS TO SUBSTANTIATE ITS CASE AND PRAYED THAT ONE MORE OPPORTUNITY MAY B E GIVEN. IN THE INTEREST OF JUSTICE WE ARE OF THE OPINION THAT ONE MORE OPPORT UNITY SHALL BE GIVEN TO THE ASSESSEE. ACCORDINGLY WE SET ASIDE THE ORDER PASSE D BY THE LD. CIT AND REMIT I.T.A. I.T.A. I.T.A. I.T.A.NO. NO. NO. NO.117 117117 1178 88 8/M/ /M/ /M/ /M/14 1414 14 4 THE MATTER BACK TO THE LD. CIT TO EXAMINE THE OBJEC TS OF THE TRUST AND OTHER RELEVANT DETAILS AND DECIDE THE ISSUE AFRESH IN ACC ORDANCE WITH LAW. 9. IN THE RESULT THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON FRIDAY THE 31 ST OF JULY 2015 AT CHENNAI. SD/- SD/- (A. MOHAN ALANKAMONY) ACCOUNTANT MEMBER (V. DURGA RAO) JUDICIAL MEMBER CHENNAI DATED THE 31.07.2015 VM/- . ' )'+01 21-+ /COPY TO: 1. %& / APPELLANT 2. )*%& / RESPONDENT 3. 3 ( ) /CIT(A) 4. 3 /CIT 5. 14 )'+' /DR & 6. 5! 6 /GF.