Sree Pinnamaneni Sri Ramadasu Charitable Trust, Nizamabad V. DIT, Hyderabad

ITA 1248/HYD/2010

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 9777 (ITAT-HYDERABAD)
• Duration Of Justice: 5 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-03-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 01-03-2011
• Assessment Year: misc
• Appeal Filed On: 27-09-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Charitable institution; Opportunity of being heard
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A, HYDERABAD BEFORE SHRI G.C.GUPTA, VICE PRESIDENT AND SHRI AKBE R BASHA, ACCOUNTANT MEMBER ITA NO.1258/HYD/2010 : ASSESSMENT YEAR 2007-08 SRI PARAMESWARA REDDY, HYDERABAD. (PAN: AAXPA 5793 K) VS ACIT, CIR-6(1), HYDERABAD. (APPELLANT) (RESPONDENT) APPELLANT: SHRI A.V. RAGHU RAM RESPONDENT: SMT. NIVEDITA BISW AS O R D E R PER AKBER BASHA, ACCOUNTANT MEMBER: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGA INST THE ORDER OF THE DIT (EXEMPTIONS), HYDERABAD DATED 20-7 -2010. 2. AT THE OUTSET, IT APPEARS THAT THE LEARNED DIT (EXEMPTIONS) PASSED HIS ORDER REFUSING REGISTRATION TO THE TRUST UNDER SECTION 12AA OF THE ACT WITHOUT GIVING MANDATORY OPPORTUNI TY OF BEING HEARD TO THE ASSESSEE AS REQUIRED UNDER THE PROVIS O TO SECTION 12AA (1)(B) OF THE ACT. HENCE, IN THE INTEREST OF JUSTICE, WE RESTORE THIS ISSUE OF REGISTRATION OF THE TRUST UND ER SECTION 12AA OF THE ACT TO THE FILE OF THE DIT (E) FOR FRESH CONSID ERATION IN ACCORDANCE WITH LAW AFTER AFFORDING AN OPPORTUNITY OF BEING HEARD ITA NO. 1248 OF 2010 SREE PSRC TRUST, NIZAMABAD. ====================== 2 TO THE ASSESSEE. WE ALSO DIRECT THE TRUST TO CO-OP ERATE WITH THE DEPARTMENT FOR EXPEDITIOUS DISPOSAL OF THE APPLICAT ION. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TRE ATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER WAS PRONOUNCED IN THE COURT ON 11 - 03-2011. SD/- SD/- (G.C. GUPTA) (AKBER BASHA) VICE PRESIDENT ACCOUNTANT MEMBER DT. 11 03-2011. COPY FORWARDED TO: 1. 2. 3. SREE PINNAMANENI SRI RAMADASU CHARITABLE TRUST, 5-6 - 526/4, HYDERABAD ROAD, SARASWATI NAGAR, NIZAMABAD. DIT (EXEMPTIONS), AAYAKAR BHAVAN, HYDERABAD. THE DR, ITAT, HYDERABAD. JMR*