The Retired Race Horse Welfare Society, Hyderabad V. DIT, Hyderabad

ITA 1350/HYD/2010

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 9944 (ITAT-HYDERABAD)
• Duration Of Justice: 2 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-01-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 26-10-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMLAN TRIPATHY
• Assessee Lawyers: K A SUBBA RAOJI
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B', HYDERABAD BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER I.T.A. NO. 1350/HYD/2010 (ASSESSMENT YEAR 2010-11) THE RETIRED RACE HORSE WELFARE SOCIETY, HYDERABAD PAN: AABAT8634P VS. DIRECTOR OF INCOME-TAX (EXEMPTIONS), HYDERABAD APPELLANT RESPONDENT APPELLANT BY: SHRI K.A. SUBBARAOJI RESPONDENT BY: SHRI AMLAN TRIPATHY O R D E R PER NRS GANESAN, JM: THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF THE DIRECTOR OF INCOME-TAX (EXEMPTIONS), HYDERAB AD DATED 19.8.2010 REJECTING THE APPLICATION OF THE ASSESSEE FOR REGISTRATION U/S. 12AA OF THE INCOME-TAX ACT, 1961. 2. SHRI K.A. SUBBARAOJI, THE LEARNED REPRESENTATIVE FOR THE ASSESSEE, SUBMITTED THAT THE ASSESSEE FILED ALL THE DETAILS CALLED FOR BY THE DIT(E) AND ALSO APPEARED FOR ENQUIRY ON 17.6.2010. THE CASE WAS ADJOURNED TO 23.6.2010. ON 23.6.2010 THE DIT(E) REJECTED THE APPLICATION OF THE ASSESSEE ON THE GRO UND THAT THERE WAS NO RESPONSE EVEN THOUGH THE DETAILS WERE FILED BY THE ASSESSEE ON 17.6.2010 ITSELF. THE ASSESSEE HAS FIL ED THE COPY OF THE LETTER DATED 17.6.2010 AND SUBMITTED THAT TH E DETAILS WERE FILED BEFORE THE DIT(E) ON 17.6.2010 ITSELF. THERE FORE, REJECTION OF THE APPLICATION ON THE GROUND THAT THERE WAS NO RESPONSES I.T.A. NO. 1350/HYD/2010 THE RETIRED RACE HORSE WELFARE SOCIETY =============================== 2 MAY NOT BE CORRECT. ACCORDING TO THE LEARNED REPRE SENTATIVE FOR THE ASSESSEE THE DIT(E) OUGHT TO HAVE DISPOSED OF T HE APPLICATION ON MERIT ON THE BASIS OF THE MATERIAL A VAILABLE ON RECORD. 3. WE HAVE HEARD SHRI AMLAN TRIPATHY, THE LEARNED D R, ALSO. THE LEARNED DR HAS NOT DISPUTED THE FACT THA T THE ASSESSEE HAS FILED THE DETAILS ON 17.6.2010. THE L EARNED DR HAS NO SERIOUS OBJECTION FOR REMITTING BACK THE MAT TER TO THE FILE OF THE DIT(E) FOR DISPOSAL OF THE APPLICATION ON ME RIT. 4. WE HAVE CONSIDERED THE SUBMISSIONS OF THE LEARNE D REPRESENTATIVE FOR THE ASSESSEE AND THE LEARNED DR AND ALSO PERUSED THE MATERIAL AVAILABLE ON RECORD. AS SUBMI TTED BY THE ASSESSEE, THE ASSESSEE APPEARS TO HAVE FILED THE DE TAILS CALLED FOR BY THE DIT(E) ON 17.6.2010. THE COPY OF THE AC KNOWLED- GEMENT ISSUED BY THE OFFICE OF THE DIT(E) ON 17.6.2 010 IS AVAILABLE ON RECORD. WHEN THE ASSESSEE FILED THE D ETAILS AS CALLED FOR BY THE DIT(E), IN OUR OPINION, THE DIT(E ) OUGHT TO HAVE PASSED AN ORDER ON MERIT INSTEAD OF REJECTING THE A PPLICATION ON THE GROUND THAT THERE WAS NO RESPONSE FROM THE ASSE SSEE. THEREFORE, WE ARE UNABLE TO UPHOLD THE ORDER OF THE DIT(E). ACCORDINGLY THE IMPUGNED ORDER OF THE DIT(E) DATED 19.8.2010 IS HEREBY SET ASIDE AND THE ENTIRE ISSUE OF REGISTR ATION IS REMITTED BACK TO THE FILE OF THE DIT(E). THE DIT(E) SHALL E XAMINE THE ISSUE AFRESH ON THE BASIS OF THE MATERIAL AND THE D ETAILS FILED BY I.T.A. NO. 1350/HYD/2010 THE RETIRED RACE HORSE WELFARE SOCIETY =============================== 3 THE ASSESSEE AND THEREAFTER DECIDE THE ISSUE AFRESH IN ACCORDANCE WITH LAW AFTER GIVING A REASONABLE OPPOR TUNITY TO THE ASSESSEE. WE MAKE IT CLEAR THAT IT IS OPEN TO THE DIT(E) TO PASS THE ORDER ON MERIT IN CASE THE ASSESSEE IS NOT RESP ONDING TO THE NOTICE ISSUED FOR HEARING. 5. WITH THE ABOVE OBSERVATIONS, THE APPEAL OF THE A SSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 10TH JANUARY, 2011. SD/- (CHANDRA POOJARI) ACCOUNTANT MEMBER SD/- (N.R.S. GANESAN) JUDICIAL MEMBER HYDERABAD, DATED 10TH JANUARY, 2011 TPRAO COPY FORWARDED TO: 1. THE RETIRED RACE HORSE WELFARE SOCIETY, C/O. TAG ORE & COMPANY, CHARTERED ACCOUNTANT, # 3-6-325/2/D, HYDERGUDA, HYDERABAD. 2. THE DIRECTOR OF INCOME-TAX (EXEMPTIONS), AAYAKAR BHAVAN, HYDERABAD. 3. THE DDIT, HYDERABAD. 4. THE DR B BENCH, ITAT, HYDERABAD