Brahma Sri Remella Surya Prakasa Sastry Veda Sastra Charitable Parishat, Rajahmundry V. Income Tax Officer (Exemptions), Rajahmundry

ITA 148/VIZ/2021

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 3754 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 7 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-04-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 12-09-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 11; 10B; 250

Judgement Text

आयकर अपीऱीयअधिकरण, विशाखापटणम पीठ, विशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री द ु व्ि ू रु आर एऱ रेड्डी, न्याययक सदस्य एिं श्री एस बाऱाक ृ ष्णन, ऱेखा सदस्य के समक्ष BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अऩीऱ सं./ I.T.A. No.148/Viz/2021 (ननधधारण वषा / Assessment Year : 2014-15) M/s. Brahma Sri Remella Surya Prakasa Sastry Veda Sastra Charitable Parishat, Rajahmundry. PAN: AAATB 3912 G Vs. Income Tax Officer (Exemptions), Rajahmundry. (अऩीऱधथी/ Appellant) (प्रत्यथी/ Respondent) अऩीऱधथी की ओर से/ Appellant by : Sri G.V.N. Hari प्रत्यधथी की ओर से / Respondent by : Sri M.N. Murthy Naik, CIT- DR स ु नवधई की तधरीख / Date of Hearing : 26/04/2022 घोषणध की तधरीख/Date of Pronouncement : 26/04/2022 O R D E R PER DUVVURU RL REDDY, Judicial Member : This appeal is filed by the assessee against the order of the Ld. Principal Commissioner of Income Tax (Exemptions), Hyderabad in F.No. CIT(E)/Hyd/402/119/(2)(b)/2019-20, dated 25/06/2021 passed U/s. 250 of the IT Act, 1961 for the AY: 2014-15. 2 2. The assessee has raised four grounds in its appeal and they are extracted herein below for reference: “1. The CIT(Exemptions) should have considered the latest Circular 10/2019 before rejecting the condonation of delay in f iling Form 10B. 2. The assessee is prevented by sufficient cause in not able to file the return of income in time. 3. The CPC should have considered the fact that the income of the Trust is exempt under the special provision of section 11 of the Income Tax Act, 1961 and in the instant case all the conditions laid down are followed. 4. Any other ground that may be urged at the time of hearing of the appeal.” 3. At the outset, the Ld. Counsel for the assessee submitted that though this appeal was filed against the order of the Ld. Principal Commissioner of Income Tax (Exemptions), Hyderabad rejecting the assessee’s application for condonation of delay in filing Form 10B of the Act, the said order of the Ld. Pr. CIT is not an appealable order and hence this appeal may be treated as withdrawn and not maintainable. The Ld. DR did not oppose to the submission and prayer of the Ld. Counsel for the assessee. 4. After hearing both the sides and considering the admitted position of the Ld. Counsel for the assessee that the order of the Ld. Pr. CIT (Exemptions) is not an appealable order before the 3 ITAT and hence the instant appeal may be treated as withdrawn on the ground that this appeal is not maintainable, we allow the prayer of the Ld. Counsel for the assessee and dismiss the present appeal as not maintainable. It is ordered accordingly. 5. In the result, appeal of the assessee is dismissed as withdrawn. Order Pronounced in the open Court on the 26 th April, 2022. Sd/- Sd/- (एस बाऱाक ृ ष्णन) (द ु व्ि ू रु आर.एऱ रेड्डी) (S.BALAKRISHNAN) (DUVVURU RL REDDY) ऱेखा सदस्य/ACCOUNTANT MEMBER न्याययकसदस्य/JUDICIAL MEMBER Dated : 26.04.2022 OKK - SPS आदेश की प्रतिलिपि अग्रेपिि/Copy of the order forwarded to:- 1. ननधधाररती/ The Assessee – M/s. Brahma Sri Remella Surya Prakasa Sastry Veda Sastra Charitable Parishad, D.No.17-12- 3, Seethampeta, Rajahmundry. 2. रधजस्व/The Revenue –Income Tax Officer (Exemptions), Aayakar Bhavan, Kambala Cheruvu, Veerabhadrapuram, Rajahmundry. 3. The Principal Commissioner of Income Tax (Exemptions), Andhra Pradesh, Telangana & Odisha, 2 nd Floor, Aayakar Bhawan, Basheer Bagh, Hyderabad-500004. 4. आयकर आय ु क्त (अऩीऱ)/ The Commissioner of Income Tax 5. ववभधगीय प्रनतननधध, आयकर अऩीऱीय अधधकरण, ववशधखधऩटणम/ DR, ITAT, Visakhapatnam 4 6 .गधर्ा फ़धईऱ / Guard file आदेशधन ु सधर / BY ORDER Sr. Private Secretary ITAT, Visakhapatnam