PONNUR EDUCATIONAL DEVELOPMENT SOCIETY, GUNTUR V. INCOME TAX OFFICER (EXEMPTIONS), GUNTUR

ITA 132/VIZ/2023

AI Insights

The case involved two separate appeals by Ponnur Educational Development Society and Kesava Smaraka Samithi against the orders of the Commissioner of Income Tax (Exemptions), Hyderabad, which had rejected their applications for registration under section 12AB of the Income Tax Act, 1961. Initially, the applications were rejected due to non-submission of required documents and information by the assessees. However, before the tribunal hearing, the CIT(E) granted the registrations, thus resolving the primary grievance of the assessees. Following this development, the assessees requested to withdraw their appeals, which the tribunal allowed.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 135878 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 5 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-09-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 19-09-2023
• Assessment Year: misc
• Appeal Filed On: 20-04-2023
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकरअपीलीयअधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री द ु व्वूरु आर एल रेड्डी, न्याधयक सदस्य एिं श्री एस बालाकृ ष्णन, लेखा सदस्य के समक्ष BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.132/Viz/2023 (ननधधारण वर्ा / Assessment Year :-NA-) Ponnur Educational Development Society 1, G.B.C., Ponnur, Guntur [PAN : AACAP4604J] Vs. Income Tax Officer (Exemptions) Guntur (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.134/Viz/2023 (ननधधारण वर्ा / Assessment Year :-NA-) Kesava Smaraka Samithi 2 nd Floor, Rajkamal Complex Main Road, Lakshmipuram Guntur [PAN : AAATK2222J] Income Tax Officer (Exemptions) Guntur (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant by : Shri G.V.N.Hari, AR प्रत्यधथी की ओर से / Respondent by : Dr.Satyasai Rath, CIT(DR) सुनवधई की तधरीख / Date of Hearing : 21.09.2023 घोर्णध की तधरीख/Date of Pronouncement : 27.09.2023 आदेश /O R D E R Per Shri Duvvuru RL Reddy, Judicial Member : These appeals are filed by the assessees against the orders of Commissioner of Income Tax (Exemption) [CIT(E)], Hyderabad dated 09.02.2023 and 24.02.2023. Since the grounds filed by the assessees are 2 I.T.A. No.132/Viz/2023 & 134/Viz/2023 Ponnur Educational Development Society & Kesava Smaraka Samithi, Guntur with regard to rejection of applications filed in Form No.10AB seeking registration u/s 12AB of the Income Tax Act, 1961 (in short “Act”), these appeals are clubbed, heard together and a common order is being passed for the sake of convenience as under. Facts are extracted from I.T.A.No.132/Viz/2023. 2. Brief facts of the case are that the assessee had filed an e- application in Form No.10AB, seeking registration u/s 12AB of the Income Tax Act, 1961 (in short “Act”). Notice dated 03.12.2022 was issued in respect of proceedings u/s 12A(1)(ac)(ii) to the assessee to the address mentioned in the Form No.10AB, to produce the copy of Memorandum of Association / Trust deed for verification and to furnish a detailed reply on the specific information called for in the said notice on or before 19.12.2022. But, the assessee failed to furnish any information or documentary evidence. In view of the above, after careful consideration of the application for registration in Form No.10AB, since the assessee’s case is to be decided in time bound manner, the application filed by the assessee was rejected by the Ld.CIT(E). 3. Aggrieved by the order of the Ld.CIT(E), the assessee preferred an appeal before the Tribunal by raising the following grounds of appeal : 3 I.T.A. No.132/Viz/2023 & 134/Viz/2023 Ponnur Educational Development Society & Kesava Smaraka Samithi, Guntur 1 The order of the learned Commissioner of Income Tax (Exemption), Hyderabad is contrary to the facts and also the law applicable to the facts of the case. 2. The learned Commissioner of Income Tax (Exemtpion) is not justified in rejecting the application filed by appellant in Form No.10AB for registration u/s 12AB of the Act. 3. The learned Commissioner of Income Tax (Exemption) is not justified in not considering the reply filed on 08.12.2022. 4. Any other ground that may be urged at the time of appeal hearing. 4. All the grounds of appeal are related to rejection of application filed by the assessee in Form No.10AB, seeking registration u/s 12AB of the Act. At the outset, the Ld.AR submitted that the assessee’s reply filed on 08.12.2022 was not considered by the Ld.CIT(E) and the order of the Ld.CIT(E) dated 24.02.2023, rejecting the application filed by the assessee in Form No.10AB for regsitration u/s 12AB of the Act was issued and served on the assessee. Hence, the assessee filed appeal before the Tribunal. However, by the time the assessee’s appeal came up for hearing before the Tribunal, registration was granted and the order granting registration u/s 12AB of the Act was passed by the Ld.CIT(E) on 21.07.2023 and the grievance stood redressed. Hence, the Ld.AR pleaded for withdrawal of the appeal for which the Ld.DR has raised no objection. 4 I.T.A. No.132/Viz/2023 & 134/Viz/2023 Ponnur Educational Development Society & Kesava Smaraka Samithi, Guntur 5. We have heard both the parties and perused the material placed on record. Since the assessee’s applicaton for registration u/s 10AB was considered and the assessee was granted registration u/s 12AB of the Act and the assessee pleaded for withdrawal of the appeal, we have no hesitation to permit the assessee for withdrawal of the appeal. 6. In the result, appeal of the assessee is dismissed as withdrawn in I.T.A.No.132/Viz/2023 and applicable mutatis mutandis in I.T.A.No.134/Viz/2023 also. Order pronounced in the open court on 27 th September, 2023. Sd/- Sd/- (एस बालाकृ ष्णन) (द ु व्वूरु आर.एल रेड्डी) (S.BALAKRISHNAN) (DUVVURU RL REDDY) लेखा सदस्य/ACCOUNTANT MEMBER न्याधयक सदस्य/JUDICIAL MEMBER Dated : 27.09.2023 L.Rama, SPS 5 I.T.A. No.132/Viz/2023 & 134/Viz/2023 Ponnur Educational Development Society & Kesava Smaraka Samithi, Guntur आदेश की प्रतितिति अग्रेतिि/Copy of the order forwarded to:- 1. ननधधाऩरती/ The Assessee – (i) M/s Ponnur Educational Development Society, 1, G.B.C., Ponnur, Guntur (ii) M/s Kesava Smaraka Samithi, 2 nd Floor, Rajkamal Complex, Main Road, Lakshmipuram, Guntur 2. रधजस्व/The Revenue – The Income Tax Officer (Exemptions), 2 nd Floor, Rajkamal Complex, Main Road, Lakshmipuram, Guntur 3. The Commissioner of Income Tax (Exemption), Hyderabad 4. नवभधगीय प्रनतनननध, आयकर अपीलीय अनधकरण, नवशधखधपटणम / DR,ITAT, Visakhapatnam 5..गधर्ा फ़धईल / Guard file आदेशधनुसधर / BY ORDER Sr. Private Secretary ITAT, Visakhapatnam