Income Tax Appellate Tribunal - Chennai
Kadayanallur Chozhia Brahmana ... vs Department Of Income Tax on 5 January, 2010
IN THE INCOME TAX APPELLATE TRIBUNAL
Bench 'B' Chennai
BEFORE U.B.S.BEDI, JUDICIAL MEMBER AND
SHRI ABRAHAM P.GEORGE, ACCOUNTANT MEMBER
.....
ITA No.183/Mds./11
Assessment year: 2005-06
Income Tax Officer, M/s.Kadayanallur Czohia
Ward I(1), Brahmana Mahajan Trust,
Triunelveli. Vs. 21,Kariamanicka Perumal
Koil Street, Kadayanallur,
Tirunelveli District.
PAN AABTK 0896 P
(Appellant) (Respondent)
Department by : Shri R.Viswanathan
Assessee by : Shri S.Sridhar
ORDER
Per ABRAHAM P.GEORGE, ACCOUNTANT MEMBER:
In this appeal of Revenue, grounds raised are as under:-
"1. The order of the ITAT directing the Commissioner of Income Tax to grant registration was not accepted by the Department and appeal u/s.260A was filed. The issue has not reached the finality.
2 Page of 4 ITA.183 /Mds/11
2. For these and other grounds that may be adduced at the time of hearing the issue may be set aside to the file of the Assessing Officer for fresh consideration based on the decision of the High Court."
2. Assessing Officer had denied the assessee exemption claimed u/s.11 of the Income Tax Act, 1961 (in short 'the Act' ) for a reason that the Trust had not obtained registration u/s.12AA of the Act. In its appeal before Commissioner of Income Tax(A), assessee was successful. This Tribunal had on assessee's appeal against denial of registration under section 12AA of the Act, directed the Commissioner of Income Tax to grant such registration from its very inception.
3. Now before us nothing was brought by Ld. DR to show that decision of this Tribunal in ITA No.530/Mds/2009 dated 05.01.2010 whereby it had directed grant of registration to the assessee under section 12AA of the Act was set aside or upturned by any higher authority. May be, on the date when assessment was framed, the order of the Tribunal might not have been available. However, no mistake can be seen in Ld. Commissioner of Income Tax(A) taking cognizance of such order, when it was brought to his notice. We, therefore, find 3 Page of 4 ITA.183 /Mds/11 no reason to interfere with the order of the Ld. Commissioner of Income Tax(A).
4. In result, appeal of the Revenue is dismissed.
Order pronounced in the open court at the time of hearing the appeal on 27th June, 2011.
Sd/- Sd/-
(U.B.S.BEDI) (ABRAHAM P. GEORGE)
JUDICIAL MEMBER ACCOUNTANT MEMBER
Chennai,
Dated the 27th June, 2011.
K S Sundaram
Copy to: Assessee/AO/CIT (A)/CIT/D.R./Guard file
4 Page of 4
ITA.183 /Mds/11
Date Initials
1. Draft dictated on
2. Draft placed before authority
3. Draft placed before the Second Member
4. Draft discussed/approved by Second Member
5. Approved Draft comes to P.S.
6. Keep for pronouncement on
7. File sent to the Bench Clerk
8. Date on which file goes to the
9. Date of dispatch of order