ISHAT-UL-KHAIR Charitable Trust, Hyd, Hyderabad V. CIT(Exemptions), Hyd, Hyderabad

ITA 1102/HYD/2015

• Counselvise Citation: [2016] 121 COUNSELVISE.COM (IT) 3091 (ITAT-HYDERABAD)
• Duration Of Justice: 5 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-02-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 16-02-2016
• Assessment Year: misc
• Appeal Filed On: 24-08-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VASUNDHARA SINHA
• Keywords: Charitable institution
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A : HYDERABAD BEFORE SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETRA RAVI, JUDICIAL MEMBER ITA.NO.1102/HYD/2015 ISHAT - UL - KHAIR CHARITABLE TRUST, HYDERABAD. PAN AAATI8014N VS. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS) HYDERABAD. (APPELLANT) (RESPONDENT) FOR ASSESSEE : MR. MOHD. AFZAL FOR REVENUE : SMT. VASUNDHARA SINHA DATE OF HEARING : 1 6 .02.2016 DATE OF PRONOUNCEMENT : 1 9 .02.2016 ORDER PER S.S. VISWANETRA RAVI, J.M. THIS APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 29.06.2015 PASSED BY THE CIT (EXEMPTIONS), HYDERABAD WHEREIN THE CIT (EXEMPTIONS) REJECTED THE APPLICATION FORM-10A FILED SEEKING REGISTRATION UND ER SECTION 12AA OF THE ACT. 2. BEFORE US, THE LD. A.R. CONTENDED THAT THE CIT (EXEMPTIONS) HAS NOT AFFORDED AN OPPORTUNITY TO FUR NISH THE DETAILS/CLARIFICATIONS. FURTHER, THE A.R. CONTE NDED THAT THE NOTICES SAID TO HAVE BEEN SERVED ON THE AS SESSEE WERE NOT ACTUALLY RECEIVED BY THE ASSESSEE EXCEPT T HE PHONE CALL FROM THE OFFICE OF THE CIT (EXEMPTIONS), 2 ITA.NO.1102/HYD/2015 ISHAT-UL-KHAR CHARITABLE TRUST, HYDERABAD. HYDERABAD ON 29.06.2015 AND ACCORDINGLY, THE LD. A. R. OF THE ASSESSEE APPEARED BEFORE THE CIT (EXEMPTIONS) A ND FILED CERTAIN REPLIES. THE CIT (EXEMPTIONS) PASSED AN ORDER ON SAME DAY REJECTING THE APPLICATION SEEKING REGISTRATION UNDER SECTION 12AA OF THE ACT ON THE G ROUND THAT THE SAID REPLIES OFFERED BY THE ASSESSEE WAS N OT SATISFACTORY. THEREFORE, IT WAS PRAYED TO REMAND B ACK THE FILE TO THE CIT (EXEMPTIONS) FOR FRESH CONSIDERATIO N. 3. THE LD. D.R. SUBMITTED NO OBJECTION IN REMANDING THE CASE TO THE FILE OF THE CIT (EXEMPTIO NS). 4. HEARD BOTH SIDES AND PERUSED THE ORDER IMPUGNED. IT IS OBSERVED THAT THE ASSESSEE APPEARED BEFORE THE CIT (EXEMPTIONS) ON 29.06.2015 AND HAVIN G NOT SATISFIED WITH THE REPLIES FILED BY THE ASSESSE E, THE CIT (EXEMPTIONS) PASSED AN ORDER REJECTING THE APPLICAT ION ON THE SAME DAY. FURTHER, THE CIT (EXEMPTIONS) OBSERVE D THAT THE ASSESSEE NOT COMPLIED TO THE NOTICES DATED 09.02.2015 AND 06.05.2015 FOR WHICH THE ASSESSEE SUBMITTED THAT THE SAID NOTICES WERE NOT AT ALL SER VED ON THE ASSESSEE. IN FACT, THE ASSESSEE ASKED FOR THE ACKNOWLEDGMENT OF SERVICE OF NOTICES BY THE LETTER DATED 29.10.2015 TO WHICH THE ITO (EXEMPTIONS) HQS REPLIE D THAT THE DETAILS CANNOT BE FURNISHED AS THE MATTER WAS PENDING BEFORE ITAT AND STATED THAT THE SAME WILL B E FURNISHED TO THE ITAT. THE LD. D.R. FAIRLY ADMITTED THAT THE DETAILS WERE NOT RECEIVED FROM THAT OFFICE TO F URNISH THE SAME BEFORE BENCH. THUS, WE ARE OF THE VIEW THA T IN 3 ITA.NO.1102/HYD/2015 ISHAT-UL-KHAR CHARITABLE TRUST, HYDERABAD. THE INTEREST OF JUSTICE, THE ORDER OF THE CIT (EXEM PTIONS) HAS TO BE SET ASIDE TO RECONSIDER THE APPLICATION F OR REGISTRATION UNDER SECTION 12AA OF THE ACT AFRESH B Y AFFORDING AN OPPORTUNITY TO THE ASSESSEE. ACCORDING LY, WE ALLOW THE GROUNDS RAISED BY THE ASSESSEE. ORDER OF CIT (EXEMPTIONS) IS SET ASIDE. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWE D. ORDER PRONOUNCED IN THE OPEN COURT ON 19.02.2016. SD/- SD/- (B. RAMAKOTAIAH) (S.S. VISWANETRA RAVI ) ACOUNTANT MEMBER JUDICIAL MEMBER HYDERABAD, DATED 19 TH FEBRUARY, 2016 VBP/- COPY TO : 1. ISHAT UL KHAIR C HARITABLE TRUST, HYDERABAD 004. C/O. MOHD. AFZAL, ADVOCATE, 11-5-465, FLAT NO.402, SHERSONS RESIDENCY, CRIMINAL COURT ROAD, RED HILLS , HYDERABAD 500 004. 2. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), HYDERABAD. 3. THE INCOME TAX OFFICER (EXEMPTIONS), WARD - 2, HYDERABAD. 4. D.R. ITAT A BENCH, HYDERABAD. 5. GUARD FILE