CHANDRA MOULESWARA CHARITABLE TRUST, VISAKHAPATNAM V. INCOME TAX OFFICER(EXEMPTION WARD), VISAKHAPATNAM

ITA 142/VIZ/2023

AI Insights

The case involved two charitable trusts, Sri Chandra Mouleswara Charitable Trust and Sri Lakshmi Ganapthi Trust, which appealed against the orders of the Commissioner of Income Tax (Exemption), Hyderabad. The appeals were related to the rejection of their applications filed in Form No.10AB seeking registration under sections 12AB and 80G of the Income Tax Act, 1961. Initially, the applications were rejected due to the trusts' failure to provide necessary documentation and information as requested by the CIT(E). However, before the tribunal hearing, the trusts were granted the sought registrations, leading to their request to withdraw the appeals.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 135882 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 4 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-09-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 12-09-2023
• Assessment Year: misc
• Appeal Filed On: 02-05-2023
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Charitable institution
• Section: 80G; 12A

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.141/Viz/2023 & 142/Viz/2023 (ननधधारण वर्ा / Assessment Year :-NA-) Sri Chandra Mouleswara Charitable Trust D.No.48-11-5/2, Srinagar Akkayyapalem, Visakhapatnam [PAN : AARTS0985R] Vs. Income Tax Officer (Exemption Ward) Visakhapatnam (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.143/Viz/2023 (ननधधारण वर्ा / Assessment Year :-NA-) Sri Lakshmi Ganapthi Trust D.No.48-19-7 Station Road Opp.RTC Complex, Visakhapatnam [PAN : AAWTS9332F] Income Tax Officer (Exemption Ward) Visakhapatnam (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 : 13.09.2023 घोर्णध की तधरीख/Date of Pronouncement : 15.09.2023 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 19.03.2023. Since the grounds filed by the assessees are with regard to 2 I.T.A. No.141-143/Viz/2023 Sri Chandra Mouleswara Charitable Trust & Sri Lakshmi Ganapathi Trust, Visakhapatnam rejection of applications filed in Form No.10AB seeking registration u/s 12AB and 80G 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.141/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 and 80G of the Income Tax Act, 1961 (in short “Act”). Notices dated 06.12.2022 and 08.12.2022 were issued in respect of proceedings u/s 12A(1)(ac)(ii) and 80G(5)(iiii) respectively 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 10.03.2023. But, the assessee failed to furnish any information or documentary evidence. In view of the above, after careful consideration of the applications for registration in Form No.10AB and 80G, since the assessee’s case is to be decided in time bound manner, the applications filed by the assessee are rejected by the Ld.CIT(E). 3 I.T.A. No.141-143/Viz/2023 Sri Chandra Mouleswara Charitable Trust & Sri Lakshmi Ganapathi Trust, Visakhapatnam 3. Aggrieved by the orders of the Ld.CIT(E), the assessee preferred appeals before the Tribunal by raising the following grounds of appeal : 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 treating as infructuous, the application filed in Form No.10AB seeking permanent registration u/s 12A of the Act. 3. The learned Commissioner of Income Tax (Exemption), Hyderabad ought to have appreciated that once the appellant is granted registration in Form No.10AC, the appellant had to necessarily file the application in Form No.10AB only. 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 order of the Ld.CIT(E) dated 19.03.2023, rejecting the applications filed by the assessees in Form No.10AB for regsitration u/s 12AB and 80G of the Act was issued and served on the assessee and the assessee filed appeals before the Tribunal. However, by the time the assessee’s appeals came up for hearing before the Tribunal, registration was granted u/s 12AB and 80G of the Act by the Ld.CIT(E) and the grievance stood redressed. Hence, the 4 I.T.A. No.141-143/Viz/2023 Sri Chandra Mouleswara Charitable Trust & Sri Lakshmi Ganapathi Trust, Visakhapatnam Ld.AR pleaded for withdrawal of the appeals for which the Ld.DR has raised no objection. 5. We have heard both the parties and perused the material placed on record. Since the assessee’s applicatons for registration u/s 10AB and 80G were considered and the assessee was granted registration u/s 12AB and 80G of the Act and the assessee pleaded for withdrawal of the appeals, we have no hesitation to permit the assessee for withdrawal of the appeals. 6. In the result, appeals of the assessee are dismissed as withdrawn in I.T.A.No.141/Viz/2023, 142/Viz/2023 and applicable mutatis mutandis in I.T.A.No.143/Viz/2023 also. Order pronounced in the open court on 15 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 : 15.09.2023 L.Rama, SPS 5 I.T.A. No.141-143/Viz/2023 Sri Chandra Mouleswara Charitable Trust & Sri Lakshmi Ganapathi Trust, Visakhapatnam आदेश की प्रतितिति अग्रेतिि/Copy of the order forwarded to:- 1. ननधधाऩरती/ The Assessee – (i) Sri Chandra Mouleswara Charitable Trust D.No.48-11-5/2, Srinagar, Akkayyapalem, Visakhapatnam (ii) Sri Lakshmi Ganapthi Trust, D.No.48-19-7, Station Road, Opp.RTC Complex, Visakhapatnam 2. रधजस्व/The Revenue – The Income Tax Officer (Exemption Ward), Income Tax Office, Infinity Tower, Shankaramatham Road, Santhipuram, Visakhapatnam 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