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TMI Blog2019 (3) TMI 1602X X X X Extracts X X X X X X X X Extracts X X X X ..... espect of all other issues in the respective appeals. The Registry is directed to post the above appeals in due course. In the result, the above Miscellaneous Petitions are allowed to the above extent. - Miscellaneous Petition Nos.186 to 188/Chny/2018 ( In ITA Nos. 370,637 & 638/Chny/2017) /Assessment Years : Nil, 2010-11 & 2011-12 - - - Dated:- 13-3-2019 - Shri Duvvuru RL Reddy,Judicial Member And Shri S.Jayaraman, Accountant Member Petitioner by: Mr. R.Vijayaraghavan, Advocate Respondent by: Mr. Sailendra Mamidi, PCIT ORDER S.Jayaraman, The assessee filed these Miscellaneous Petitions No. 186, 187 188/Chny/2018 against the orders passed by this Tribunal in ITA Nos.370 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. The PCIT erred in proceeding with the cancellation of registration after nearly 3 years the date of the original SCN and the reply of the appellant. The PCIT ought to have appreciated that any proceeding initiated should be completed within a reasonable time, even if the law does not prescribe any time limit. Accordingly, the proceeding initiated for cancellation in 2013 on which the appellant has given reply without any delay cannot be given life with a fresh notice. ITA Nos.637 638/Chny/2017: 1. The order of the Commissioner of Income Tax (Appeals)-18, Chennai is against the facts and circumstances of the case, against the law and the principles of equity and natural justice. 2. The CIT (A) erred in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... validity as the cancellation was retrospective which the law does not explicitly permit. 7. The learned CIT(A) ought to have appreciated that the corrigendum is only an afterthought issued after the judicial proceedings taken by the assessee trust and to cover up the lack of jurisdiction the Assessing Officer in denying the benefit u/s.10(23C)(vi). 14. The CIT(A) ought to have appreciated that the disallowance u/s.40(a)(ia) prior period expense, deposit refund, salary paid to Managing Trustee were made contrary to the facts of the case and against the principles of law. 4. The Registry is directed to post the above appeals in due course. 5. In the result, the above Miscellaneous Petitions are allow ..... X X X X Extracts X X X X X X X X Extracts X X X X
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