M/s. Human Welfare and Development Trust (HWDT), CHENNAI v. ITO, Madurai

ITA 1948/CHNY/2010 | misc
Pronouncement Date: 12-09-2011 | Result: Allowed

Appeal Details

RSA Number 194821714 RSA 2010
Assessee PAN AAATH8073N
Bench Chennai
Appeal Number ITA 1948/CHNY/2010
Duration Of Justice 9 month(s) 24 day(s)
Appellant M/s. Human Welfare and Development Trust (HWDT), CHENNAI
Respondent ITO, Madurai
Appeal Type Income Tax Appeal
Pronouncement Date 12-09-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted C
Tribunal Order Date 12-09-2011
Date Of Final Hearing 12-09-2011
Next Hearing Date 12-09-2011
Assessment Year misc
Appeal Filed On 18-11-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH CHENNAI BEFORE DR. O.K.NARAYANAN VICE-PRESIDENT AND SHRI HARI OM MARATHA JUDICIAL MEMBER ITA NOS.1948 & 1949(MDS)/2010 M/S. HUMAN WELFARE AND DEVELOPMENT TRUST(HWDT) 520E ANNAI ILLAM MS ROAD VETTOORNIMADAM (PO) NAGERCOIL 629 003. PAN AAATH8073N. VS. THE INCOME-TAX OFFICER HQ-I MADURAI. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI S. SRIDHAR ADVOCATE RESPONDENT BY : DR. I.VIJAY AKUMAR IRS CIT-DR. DATE OF HEARING : 12 TH SEPTEMBER 2011 DATE OF PRONOUNCEMENT : 12 TH SEPTEMBER 2011. O R D E R PER DR.O.K.NARAYANAN VICE-PRESIDENT: THESE TWO APPEALS ARE FILED BY THE ASSESSEE. THE APPEAL IN ITA NO.1949(MDS)/2010 IS FILED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME-TAX-I AT MADURAI DATED 1-3-2 010 REJECTING THE APPLICATION FILED BY THE ASSESSEE FOR OBTAINING REGISTRATION UNDER SECTION 12AA OF THE INCOME-TAX A CT 1961. - - ITA NOS.1948 & 1949 OF 2010 2 THE APPEAL IN ITA NO.1948(MDS)/2010 IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE SAME COMMISSIONER REJECTIN G THE APPLICATION OF THE ASSESSEE FOR OBTAINING APPROVAL UNDER SECTION 80G OF THE INCOME-TAX ACT 1961. 2. WE HEARD BOTH SIDES IN DETAIL. 3. THERE IS A DELAY OF 20 DAYS IN FILING THESE APP EALS BY THE ASSESSEE BEFORE THE TRIBUNAL. ON HEARING TH E EXPLANATION OFFERED BY THE ASSESSEE WE FIND THAT THE DELAY WAS CAUSED FOR REASONS BEYOND THE CONTROL OF THE ASSESSEE. ACCORD INGLY THE DELAY IS CONDONED. THESE APPEALS ARE THUS ADMITTED FOR HEARING. 4. AS FAR AS THE APPEAL AGAINST THE REJECTION OF APPLICATION FILED FOR REGISTRATION UNDER SECTION 12 AA IS CONCERNED WE FIND THAT THE COMMISSIONER HAS ACTED UPON CERTAI N SURMISES AND PREMISES NOT SUPPORTED BY FACTUAL AND ACTUAL V ERIFICATION. THE COMMISSIONER HAS STATED THAT A REPORT WAS RECEI VED FROM THE ASSESSING AUTHORITY AS ENDORSED BY THE JOINT C OMMISSIONER OF INCOME-TAX. HE FURTHER SAYS THAT THE ASSESSING AUTHORITY HAS ARRIVED AT THE FINDINGS ON THE BASIS OF THE OBJECTS OF THE TRUST AND HAS NOT REPORTED ANYTHING ABOUT THE ACTUAL ACTIVITI ES CARRIED OUT BY THE ASSESSEE. IT SHOWS THAT THE REPORT OF THE A SSESSING - - ITA NOS.1948 & 1949 OF 2010 3 AUTHORITY WAS ONLY THEORETICAL. THE ASSESSING AUTH ORITY HAS NOT MADE ANY ENQUIRY. THE COMMISSIONER ALSO DID NOT CA USE ANY ENQUIRY. HIS CASE IS THAT THE ASSESSEE TRUST WAS N OT PROPERLY CONSTITUTED AND THE ACTIVITIES WERE NOT SUPPORTED B Y ANY CREDIBLE EVIDENCE. 5. ON GOING THROUGH THE ORDERS OF THE COMMISSIONER OF INCOME-TAX WE FIND THAT HE HAS REJECTED THE APPLIC ATION OF THE ASSESSEE WITHOUT MAKING PROPER ENQUIRIES. HE HAS MA DE CERTAIN GENERAL OBSERVATIONS BUT MANY OF THEM BEING NOT VA LID IN LAW. 6. IN THE FACTS AND CIRCUMSTANCES OF THE CASE WE SET ASIDE THE ORDER OF THE COMMISSIONER OF INCOME-TAX A ND REMIT BACK THE MATTER TO HIM TO RECONSIDER THE APPLICATIO N OF THE ASSESSEE IN ACCORDANCE WITH LAW. THE ASSESSEE SHAL L BE GIVEN AN EFFECTIVE OPPORTUNITY OF BEING HEARD. 7. THE APPLICATION UNDER SECTION 80G HAS BEEN REJECTED BY THE COMMISSIONER OF INCOME-TAX ON THE S AME GROUND APPLIED FOR THE APPLICATION UNDER SECTION 12AA OF T HE ACT. THEREFORE THE ORDER OF THE COMMISSIONER OF INCOME- TAX UNDER SECTION 80G IS ALSO SET ASIDE AND THE MATTER IS REM ITTED TO HIM FOR FRESH ORDER IN ACCORDANCE WITH LAW AFTER HEARING T HE ASSESSEE. - - ITA NOS.1948 & 1949 OF 2010 4 8. IN RESULT THESE TWO APPEALS FILED BY THE ASSESS EE ARE TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ON MONDAY THE 12 TH OF SEPTEMBER 2011 AT CHENNAI. SD/- SD/- (HARI OM MARATHA) (DR. O.K.NARAYANAN) JUDICIAL MEMBER VICE-PRESIDENT CHENNAI DATED THE 12 TH SEPTEMBER 2011. V.A.P. COPY TO: (1) APPELLANT (2) RESPONDENT (3) CIT (4) CIT(A) (5) D.R. (6) G.F.