Gramam (The Village) Foundation , Hyderabad V. Commissioner of Income Tax, (Exemptions), Hyderabad

ITA 162/Hyd/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 4938 (ITAT-HYDERABAD)
• Duration Of Justice: 8 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-10-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Next Hearing Date: 21-10-2019
• Assessment Year: misc
• Appeal Filed On: 06-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: Y V S T SAI
• Keywords: Set aside
• Section: 80G; 12AA; 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B , HYDERABAD BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI V. DURGA RAO, JUDICIAL MEMBER S.NO. ITA NO. AY APPELLANT RESPONDENT 1 & 2 161 & 162/HYD/2019 GRAMAM (THE VILLAGE) FOUNDATION, HYDERABAD. PAN - AAGCG 6799P COMMISSIONER OF INCOME - TAX (EXEMPTIONS), HYDERABAD. ASSESSEE BY : NONE REVENUE BY : S HRI Y.V.S.T. SAI DATE OF HEARING : 21 /10/2019 . DATE OF PRONOUNCEMENT : 25 / 1 0 /201 9 . O R D E R PER V. DURGA RAO, J . M .: ITA NO. 161/HYD/2019 THIS APPEAL IS FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF CIT(E), HYDERABAD DATED 06/09/2018. 2. BRIEF FACTS OF THE CASE ARE THAT THE ASSESSEE FILED APPLICATION IN FORM NO. 10A SEEKING REGISTRATION U/S 12AA AND FORM NO. 10G SEEKING APPROVAL U/S 80G OF THE INCOME - TAX ACT, 1961 ON 26/03/2018. AS THE ASSESSEE FAILED TO APPEAR BEFORE THE CIT(E) AGAINST TH E NOTICES ISSUED TO THE ASSESSEE TO APPEAR AND PRODUCE ITS ORIGINAL TRUST DEED/MOA AND ACCOUNTS, THE CIT(E) REJECTED THE APPLICATION FILED BY THE ASSESSEE IN FORM NO. 10A ON THE GROUND THAT THE ASSESSEE IS NOT FIT FOR GRANT OF REGISTRATION U/S 12AA OF THE ACT. 3. AGGRIEVED BY THE ORDER OF THE CIT(E), THE ASSESSEE IS IN APPEAL BEFORE US. 2 ITA NO S . 161 & 162 /H/1 9 GRAMAM (THE VILLAGE) FOUNDATION, HYD. 4. EVEN BEFORE US, NONE APPEARED ON BEHALF OF THE ASSESSEE. HOWEVER, IN THE INTEREST OF JUSTICE, WE ARE OF THE OPINION THAT ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE A SSESSEE TO REPRESENT ITS CASE BEFORE THE CIT(E) WITH DOCUMENTARY EVIDENCE . ACCORDINGLY, WE SET ASIDE THE ORDER OF CIT(E) AND REMIT THE MATTER BACK TO THE FILE OF CIT(E) WITH A DIRECTION TO PROVIDE ONE MORE OPPORTUNITY TO THE ASSESSEE TO REPRESENT ITS CASE WITH DOCUMENTARY EVIDENCE AND DECIDE THE APPEAL IN ACCORDANCE WITH LAW ON MERITS. ACCORDINGLY, THE GROUNDS RAISED BY THE ASSESSEE ON THIS ISSUE ARE ALLOWED FOR STATISTICAL PURPOSES. 5. WITH REGARD TO ITA NO. 162/HYD/2019, WHEREIN THE ASSESSEE FILED AN AP PLICATION IN FORM NO. 10G SEEKING APPROVAL U/S 80G, WE REMIT THIS APPEAL ALSO TO THE FILE OF CIT(E) WITH A DIRECTION TO CONSIDER THE APPLICATION IN FORM NO. 10G FOR APPROVAL U/S 80G AND DECIDE THE SAME IN ACCORDANCE WITH LAW. 6. IN THE RESULT, BOTH THE A PPEALS OF THE ASSESSEE ARE TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON TH IS 25 TH DAY OF OCTOBER, 201 9 . SD/ - SD/ - (A. MOHAN ALANKAMONY ) ( V. DURGA RAO ) ACCOUNTANT MEMBER JUDICIAL MEMBER HYDERABAD, DATED : 25 TH OCTOBER , 201 9 . KV COPY TO: 1. M/S GRAMAM (THE VILLAGE) FOUNDATION, PLOT NO. 189, PANCHAVATI ROAD, NO. 10, BANJARA HILLS, HYDERABAD. 2. CIT(E), HYDERABAD. 3. ITO (E) 1, HYDERABAD 4. ADD. CIT ( E ) , VIJAYAWADA 5. THE D.R ., ITAT, HYDERABAD. 6. GUARD FILE.