Princess Durru Shehvar Technical Education Waqf, Hyderabad V. Commissioner of Income Tax, (Exemption)-3, Hyderabad

ITA 1466/Hyd/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 0905 (ITAT-HYDERABAD)
• Duration Of Justice: 4 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-11-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 05-07-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: Y V S T SAI
• Assessee Lawyers: B SATYANARAYANA MURTHY
• Keywords: Opportunity of being heard
• Section: 80G; 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA NO.1465 & 1466 /HYD/2018 ASSESSMENT YEAR: 2018 - 19 PRINCESS DURRU SHEHVAR TECHNICAL EDUCATION WAQF, 10 - 5 - 25/A, MASAB TANK, RANGA REDDY DISTRICT, TELANGANA. PAN : AABTP 4702 F VS. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SRI B. SATYANARAYANA MURTHY REVENUE BY: SRI Y.V.S.T. SAI, CIT - DR DATE OF HEARING: 06/11/2018 DATE OF PRONOUNCEMENT: 20 /11/2018 ORDER PER SMT. P. MADHAVI DEVI, J.M.: THESE ARE ASSESSEES APPEALS FOR THE ASSESSMENT YEAR 2018 - 19 AGAINST THE ORDERS SO THE COMMISSIONER OF INCOME TAX (EXEMPTIONS) - 3, HYDERABAD (CIT - (E)) DATED 11.05.2018 AND 31/10/2018 , REJECTING THE ASSESSEES APPLICATIONS FOR REGISTRATION U/S 12A OF THE I.T. ACT, 1961 AND APPR OVAL U/S 80G OF THE ACT RESPECTIVELY. 2. BRIEF FACTS OF THE CASE ARE THAT THE ASSESSEE , A TRUST , FILED ITS APPLICATION S SEEKING REGISTRATION U/S 12A AS WELL APPROVAL U/S 80G OF THE ACT. CIT (E) ISSUED A NOTICE TO THE ASSESSEE TO PRODUCE ITS ORIGINAL TRUST DEED FOR VERIFICATION AND TO FURNISH A DETAILED REPLY ON SPECIFIC POINTS. HOWEVER, THE ASSESSEE DID NOT 2 PRODUCE ANY SUCH INFORMATION NOR DID IT APPEAR BEFORE THE CIT (E) AND SEEK TIME. THEREFORE, THE CIT (E) WAS OF THE OPINION THAT THE ASSESSEE IS NOT FIT FOR GRANT OF REGISTRATION U/S 12A AS WELL AS APPROVAL U/S 80G OF THE ACT. HE, THEREFORE, REJECT ED THE ASSESSEES APPLICATION S AND THE ASSESSEE IS IN APPEAL BEFORE US. 3. AT THE TIME OF HEARING, LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE NOTICE DATED 10.05.2018 WAS ISSUED ASKING THE ASSESSEE TO APPEAR BEFORE THE CIT(E) AND THAT THE ASSESSEE HAD FILED AN ADJOURNMENT LETTER SEEKING TIME. HOWEVER, CIT(E) , WITHOUT EVEN CONSIDERING THE SAME , HAS REJECTED THE APPLICATION S OF THE ASSESSEE. HE THEREFORE PRAYED THAT THE MATTER MAY BE REMANDED TO THE CIT(E) TO DECIDE THE APPLICATIONS ON MERITS. 4. LEARNE D DEPARTMENTAL REPRESENTATIVE WAS ALSO HEARD. 5. HAVING REGARD TO THE RIVAL CONTENTIONS AND MATERIAL ON RECORD, WE FIND THAT THE ONLY DATE FIXED BY THE CIT(E) FOR HEARING WAS 10.05.2018 AND THE ASSESSEE ON SUCH DATE SOUGHT FOR TIME. BUT THE CIT(E) , INSTEA D , DISMISSED THE APPLICATIONS FILED BY THE ASSESSEE. THEREFORE, WE ARE OF THE OPINION THAT THE ASSESSEE HAS NOT BEEN GIVEN SUFFICIENT OPPORTUNITY BY THE CIT(E). THEREFORE, WE SET - ASIDE THE ORDER S OF THE CIT(E) AND DIRECT THE CIT(E) TO DECIDE TH E APPLICATIONS AFRESH AFTER AFFORDING A REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 6 . IN THE RESULT, BOTH THE APPEALS FILED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON 20 TH NOVEMBER, 2018. SD/ - SD/ - (S. RIFAUR RAHMAN) (P. MADHAVI DEVI) ACCOUNTANT MEMBER JUDICIAL MEMBER HYDERABAD, DATED : 20 TH NOVEMBER, 2018 3 OKK COPY TO: - 1) VENUGOPAL & CHENOY, CHARTERED ACCOUNTANTS, D.NO.4 - 1 - 889/16/2, PARSI FIRE TEMPLE BUILDING, TILAK ROAD HYDERABAD - 500001. 2) THE CIT (EXEMPTIONS), IIND FLOOR, AAYAKAR BHAVAN, ANNEX BUILDING, BASHEER BAGH, HYDERABAD. 3) THE ADDL. CIT(E) - , HYDERABAD 4) THE PR. CIT (E) , HYDERABAD 5) THE DR, ITAT, HYDERABAD 6) GUARD FILE