ITO, Salem v. M/s. Sheela Christian Charitable Trust, Namakkal

ITA 946/CHNY/2010 | 2007-2008
Pronouncement Date: 30-08-2010 | Result: Dismissed

Appeal Details

RSA Number 94621714 RSA 2010
Assessee PAN AAFTS3549F
Bench Chennai
Appeal Number ITA 946/CHNY/2010
Duration Of Justice 2 month(s) 18 day(s)
Appellant ITO, Salem
Respondent M/s. Sheela Christian Charitable Trust, Namakkal
Appeal Type Income Tax Appeal
Pronouncement Date 30-08-2010
Appeal Filed By Department
Order Result Dismissed
Bench Allotted A
Tribunal Order Date 30-08-2010
Assessment Year 2007-2008
Appeal Filed On 11-06-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL CHENNAI BENCH A : CHENNAI [BEFORE SHRI PRADEEP PARIKH VICE-PRESIDENT AND SHRI HARI OM MARATHA JUDICIAL MEMBER] I.T.A NOS. 945 & 946/MDS/2010 ASSESSMENT YEARS : 2006-07 AND 2007-08 THE ITO WARD II(2) SALEM VS M/S SHEELA CHRISTIAN CHARITABLE TRUST 12-3/34 SOUTH CAR STREET THARAMANGALAM (PO) OMALUR TK. SALEM DIST [PAN AAFTS3549F] (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SHAJI P JACOB RESPONDENT BY : SHRI S.SRIDHAR O R D E R PER HARI OM MARATHA JM: THESE APPEALS OF THE REVENUE FOR ASSESSMENT YE ARS 2006-07 AND 2007-08 ARE DIRECTED AGAINST THE COMMON ORDER OF THE LD. CIT(A) SALEM DATED 29.3.2010. 2. THE ASSESSEE-TRUST HAD APPLIED FOR REGISTRATION U/S 12A(A) OF THE INCOME-TAX ACT 1961 (HEREINAFTER REFERRED TO A S 'THE ACT' FOR SHORT) WHICH WAS REJECTED BY THE LD. CIT VIDE ORDER DATED 24.10.2008. CONSEQUENT UPON THE REJECTION OF THE APPLICATION A SSESSMENTS WERE ITA 945 & 946/2010 :- 2 -: COMPLETED BY THE ASSESSING OFFICER U/S 143(3) OF TH E ACT TREATING THE ASSESSEE AS AOP RAISING A TOTAL DEMAND OF ` 30 69 690/- FOR ASSESSMENT YEAR 2006-07 DENYING EXEMPTION U/S 11 AN D 12 OF THE ACT. FOR ASSESSMENT YEAR 2007-08 THE LOSS WAS DETERMINE D AT ` 5 91 857/- DENYING EXEMPTIONS U/S 11 & 12 OF THE ACT. CONSEQU ENTLY PENALTY PROCEEDINGS U/S 271(1)(C) OF THE ACT WERE INITIATED AND A PENALTY OF ` 1 61 330/- WAS LEVIED. SUBSEQUENTLY THE TRIBUNAL VIDE ITS ORDER DATED 24.7.2009 IN I.T.A.NO. 339/MDS/09 HAS GRANTED REGISTRATION U/S 12AA OF THE ACT TO THE ASSESSEE WITH EFFECT FROM 1. 4.2005. ON THE BASIS OF THE FINDING OF THE TRIBUNAL THE ADDITIONS MADE FOR ASSESSMENT YEAR 2006-07 WERE DELETED AND PENALTY LEVIED IN ASS ESSMENT YEAR 2007-08 WAS ALSO CANCELLED AGAINST WHICH THE REVENU E IS IN APPEAL BEFORE US. 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND THE MA TERIAL AVAILABLE ON RECORD. THE ASSESSING OFFICER HAS PAS SED ORDER FOR ASSESSMENT YEAR 2006-07 AFTER REJECTION OF APPLICAT ION OF THE ASSESSEE FOR REGISTRATION U/S 12A AND DENIED EXEMPTION U/S 1 1 BY TREATING THE STATUS OF THE ASSESSEE AS AOP WHICH RESULTED IN C ERTAIN ADDITIONS. AS A SEQUENCE A PENALTY U/S 271(1)(C) OF THE ACT WAS ENSUED FOR ASSESSMENT YEAR 2007-08. A COPY OF THE TRIBUNAL OR DER HAS BEEN PRODUCED BEFORE US. IT IS FOUND THAT THE TRIBUNAL H AS NOT ONLY GRANTED REGISTRATION BUT HAS ALSO CONDONED THE DELAY. IN V IEW OF THE TRIBUNAL ITA 945 & 946/2010 :- 3 -: ORDER NEITHER THE ADDITION IN ASSESSMENT YEAR 2006 -07 NOR CONSEQUENTIAL PENALTY WHICH WAS LEVIED IN ASSESSMEN T YEAR 2007-08 WOULD SURVIVE. IN THAT VIEW OF THE MATTER THE ORD ER OF THE LD. CIT(A) IS PERFECTLY IN ORDER AND WARRANTS NO INTERFERENCE AT OUR END. 4. IN THE RESULT BOTH THE APPEALS OF THE REVENUE STAN D DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 30.8 .2010. SD/- SD/- (PRADEEP PARIKH) VICE-PRESIDENT ( HARI OM MARATHA ) JUDICIAL MEMBER DATED: 30 TH AUGUST 10 RD : COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR