Vaishnavi Educational Society, Hyderabad V. CIT, Hyderabad

ITA 1150/HYD/2009

• Counselvise Citation: [2010] 135 COUNSELVISE.COM (IT) 6198 (ITAT-HYDERABAD)
• Duration Of Justice: 11 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-11-2010
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 03-12-2009
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: AMLAN TRIPATHI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B', HYDERABAD BEFORE SHRI G.C.GUPTA, VICE PRESIDENT AND SHRI AKBER BASHA, ACCOUNTANT MEMBER ITA NO.1150/HYD/2009 M/S. VAISHNAVI EDUCATIONAL SOCIETY, TIRUPATI ( PAN AAATV 9994 Q ) V/S. ASSTT. COMMISSIONER OF INCOME- TAX CENTRAL CIRCLE, TIRUPATI, (APPELLANT) (RESPONDENT) APPELLANTS BY : SHRI SAI PRASAD RESPONDENT BY : SHRI AMLAN TRIPATHI O R D E R PER G.C.GUPTA, VICE PRESIDENT: THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST THE ORDER S OF THE COMMISSIONER OF INCOME-TAX(CENTRAL), REFUSING REGIS TRATION TO THE ASSESSEE UNDER S.12AA OF THE ACT. 2. LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE O NLY REASON ADVANCED BY THE COMMISSIONER OF INCOME-TAX FOR R EFUSING REGISTRATION UNDER S.12AA OF THE ACT TO THE ASSESSEE WAS THAT THERE WAS A TYPOGRAPHICAL ERROR IN PARA 3(Q) OF THE OBJECTS OF THE ASSESSEE SOCIETY, WHEREIN THE WORDS 'NO INCOME OF THE SOCIETY SHALL BE UTILIZED' WERE TYPED AS 'THE INCOME OF THE SOCIETY SHALL BE UTILIZED..' . HE SUBMITTED THAT THIS TYPOGRAPHICAL ERROR HAS ALREADY BEEN RECTIFIED AND THE RELEVANT OBJECTS CLAUSE OF THE ASSESSEE TRUST HAS BEEN MODIFIED. THE LEARNE D DEPARTMENTAL REPRESENTATIVE HAS RELIED ON THE ORDER O F THE COMMISSIONER OF INCOME-TAX. ITA NO.1150/HYD/09 M/S.VAISHNAVI EDUCATIONAL SOCIETY, TIRUPATI 2 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. WE FIND THAT THE ONLY OBJECTION OF THE COMMISSIONER OF INCOME-TAX WHILE REFUSING REGISTRATION UNDER S.12AA OF THE ACT TO THE ASSESSEE SOCIE TY WAS THE TYPOGRAPHICAL ERROR AS DETAILED IN THE PRECEDING PARA OF THIS ORDER. THE LEARNED COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE SAI D TYPOGRAPHICAL ERROR HAS BEEN RECTIFIED AND NECESSARY AMEN DMENT IN ITS OBJECTS CLAUSE HAS BEEN CARRIED OUT. IN THESE FACTS OF T HE CASE, WE SET ASIDE THE ISSUE OF REGISTRATION UNDER S.12AA OF THE AC T TO THE FILE OF THE COMMISSIONER OF INCOME-TAX FOR FRESH CONSIDERATION. WE DI RECT THE COMMISSIONER OF INCOME-TAX TO PASS A DE NOVO ORDER IN ACCORDANCE WITH LAW, AFTER VERIFYING THE FACT THAT THE TYPOGRAPHICA L ERROR IN PARA 3(Q)OF THE OBJECTS OF THE SOCIETY NOTED ABOVE, HAS BEEN RECTIFI ED BY THE ASSESSEE, AND AFTER ALLOWING REASONABLE OPPORTUNITY OF H EARING TO THE ASSESSEE. WE DIRECT ACCORDINGLY. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 12.11.2010 SD/- SD/- (AKBER BASHA) (G.C.GUPTA) ACCOUNTANT MEMBER VICE PRESIDENT DT/- 12TH NOVEMBER, 2010 COPY FORWARDED TO: 1. M/S. VAISHNAVI EDUCATIONAL SOCIETY, DOOR NO.20-3- 45 E, SIVAJYOTHY NAGAR, TIRUPATI 517 501 2. ASST. COMMISSIONER OF INCOME-TAX CENTRAL CIRCLE, TIRU PATI 3. COMMISSIONER OF INCOME-TAX CENTRAL, CIRCLE, HYDERABAD 4. THE DEPARTMENTAL REPRESENTATIVE, ITAT, HYDERABAD B.V.S .