M/s. Faith in Action Church of God, CHENNAI v. ITO, Madurai

ITA 1952/CHNY/2010 | misc
Pronouncement Date: 12-09-2011 | Result: Allowed

Appeal Details

RSA Number 195221714 RSA 2010
Assessee PAN AAATF2297G
Bench Chennai
Appeal Number ITA 1952/CHNY/2010
Duration Of Justice 9 month(s) 24 day(s)
Appellant M/s. Faith in Action Church of God, 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.1952 & 1953(MDS)/2010 M/S.FAITH IN ACTION CHURCH OF GOD KODAYALIVILAI CHOOZHAL FATHIMA NAGAR VILAVANCODE TALUK KANYAKUMARI DIST 639 152 PAN AAATF2297G. 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.1952(MDS)/2010 IS FILED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME-TAX-I AT MADURAI DATED 8-4-2 010 REJECTING THE APPLICATION FILED BY THE ASSESSEE FOR OBTAINING - - ITA NOS.1252 & 1253(MDS)/2010 2 REGISTRATION UNDER SECTION 12AA OF THE INCOME-TAX A CT 1961. THE APPEAL IN ITA NO.1953(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 HER FINDINGS ON THE BASIS OF THE OBJECTS OF THE TRUST AND SHE HAS NOT REPORTED ANYTHING ABOUT THE ACTUAL ACTI VITIES CARRIED - - ITA NOS.1252 & 1253(MDS)/2010 3 OUT BY THE ASSESSEE. IT SHOWS THAT THE REPORT OF T HE ASSESSING 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 IS PROPOSIN G TO CARRY ON RELIGIOUS ACTIVITIES WHEREAS THE ASSESSEE IS CLAIM ING IT AS CHARITABLE WHICH IS NOT PROPER AND EVEN FOR CARRYI NG ON RELIGIOUS ACTIVITIES THE ASSESSEE DOES NOT HAVE QUALIFIED PE RSONS AS TRUSTEES TO CARRY ON ECCLESIAL DUTIES. 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. - - ITA NOS.1252 & 1253(MDS)/2010 4 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. 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 O F 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.