Islamic Social Service Society, Hyderabad V. DIT, Hyderabad

ITA 1146/HYD/2009

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 3204 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 7 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-07-2011
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Next Hearing Date: 09-02-2011
• Assessment Year: misc
• Appeal Filed On: 03-12-2009
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: T DIWAKAR PRASAD
• Assessee Lawyers: C P RAMASWAMY

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A', HYDERABAD BEFORE SHRI G.C.GUPTA, VICE PRESIDENT AND SHRI AKBER BASHA, ACCOUNTANT MEMBER ITA NO.1146/HYD/2009 ISLAMIC SOCIAL SERVICE SOCIETY, HYDERABAD ( PAN - AAATI 1381 C ) V/S. DIRECTOR OF INCOME - TAX (EXEMPTION), HYDERABAD. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI C.P.RAMASWAMY RESPONDENT BY : SHRI T.DIWAKAR PRASAD O R D E R PER AKBER BASHA, ACCOUNTANT MEMBER: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST T HE ORDER OF THE DIRECTOR OF INCOME-TAX(EXEMPTION) HYDERABAD DATED 1 6.9.2009, REJECTING THE APPLICATION OF THE ASSESSEE FOR APPROVAL UNDER S.80 G OF THE INCOME-TAX ACT, 1961. 2. THE LEARNED COUNSEL FOR THE ASSESSEE, SUBMITTED AT THE OUTSET THAT THE DIRECTOR OF INCOME-TAX(EXEMPTION) HAS REJECTED THE ASSESSEES APPLICATION FOR APPROVAL UNDER S.80G OF THE ACT, MERELY BECAUSE THE ORDER GRANTING APPROVAL UNDER S.10(23C) OF THE ACT HAS NOT BEEN FURNISHED I N THE COURSE OF PROCEEDINGS BEFORE HIM. INVITING OUR ATTENTION TO PAGE 56 OF THE PAPER-BOOK, HE SUBMITTED THAT THE CHIEF COMMISSIONER OF INCOME-TAX VIDE HIS ORDER DATED 24.3.2008, HAS IN FACT GRANTED APPROVAL UNDER S.10(23C) AND AS SUCH T HE ASSESSEE IS ENTITLED FOR APPROVAL UNDER S.80G OF THE ACT, AND IF NECESSARY, THE MATTER MAY BE RESTORED TO THE FILE OF THE DIRECTOR OF INCOME-TAX(EXEMPTION) F OR PASSING A DE-NOVO ORDER GRANTING APPROVAL UNDER S.80G OF THE ACT, IN THE LI GHT OF THE ORDER OF THE CHIEF COMMISSIONER OF INCOME-TAX PASSED UNDER S.10(23C) O F THE ACT. ITA NO.1146/HYD/09 ISLAMIC SOCIAL SERVICE SOCIETY, HYDERABAD 2 3. THE LEARNED DEPARTMENTAL REPRESENTATIVE, ON TH E OTHER HAND, RELIED ON THE ORDER OF THE DIRECTOR (EXEMPTION). HE HOWEV ER, DID NOT RAISE ANY OBJECTION TO THE REQUEST OF THE ASSESSEE FOR SETTING ASIDE TH E MATTER TO THE FILE OF THE DIRECTOR OF INCOME-TAX(EXEMPTION) FOR FRESH EXAMIN ATION OF THE MATTER IN THE LIGHT OF THE ORDER OF THE CHIEF COMMISSIONER OF INC OME-TAX PASSED UNDER S.10(23C) OF THE ACT. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND P ERUSED THE IMPUGNED ORDER OF THE DIRECTOR OF INCOME-TAX(EXEMPTION) AND OTHER MATERIAL ON RECORD. WE FIND THAT THE DIRECTOR OF INCOME-TAX(EXEMPTION) HAS REJECTED THE APPLICATION OF THE ASSESSEE FOR APPROVAL UNDER S.80G MAINLY ON ACC OUNT OF ABSENCE OF COPY OF THE ORDER UNDER S.10(23C) OF THE ACT, NOTWITHSTANDI NG THE PLEA OF THE ASSESSEE THAT IT WAS IN FACT GRANTED APPROVAL UNDER S.10(23C ) OF THE ACT. IN VIEW OF THE FACT THAT BOTH THE PARTIES HAVE AGREED FOR RESTORIN G THE MATTER TO THE FILE OF DIRECTOR OF INCOME-TAX(EXEMPTION), WE SET ASIDE THE ORDER OF THE DIRECTOR(EXEMPTION) AND RESTORE THE MATTER TO HIS F ILE WITH A DIRECTION TO EXAMINE THE MATTER AFRESH AND PASS A DE NOVO ORDER, IN ACCO RDANCE WITH LAW, AND AFTR GIVING REASONABLE OPPORTUNITY OF HEARING TO THE ASS ESSEE, IN THE LIGHT OF THE ORDER OF THE CHIEF COMMISSIONER OF INCOME-TAX DATED 24.3. 2008 GRANTING APPROVAL UNDER S.10(23C) TO THE ASSESSEE. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWE D FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT AT THE CONCLUSION O F HEARING ON 26.7.2011 SD/- SD/- (G.C.GUPTA) (AKBER BASHA) VICE PRESIDENT ACCOUNTANT MEMBER DT/- 26TH JULY, 2011 B.V.S. ITA NO.1146/HYD/09 ISLAMIC SOCIAL SERVICE SOCIETY, HYDERABAD 3 COPY FORWARDED TO: 1. ISLAMIC SOCIAL SERVICE SOCIETY, C/O. M/S. M.A.MOHIA DDIN & CO. CHARTERED ACCOUNTANTS, 307, LENAINE ESTATE, 5-9-189 , ABID ROAD, HYDERABAD 2. DIRECTOR OF INCOME - TAX(EXEMPTION) , HYDERABAD 3. DY. DIRECTOR OF INCOME-TAX(EXEMPTION) HYDERABA D. 4. THE D.R., ITAT, HYDERABAD. B.V.S