M/s. The Andhra Pradesh Private Medical and Dental Colleges Management Associons, Vijayawada V. The ITO, Rajahmundry

ITA 162/VIZ/2016

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 8368 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 3 year(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 06-04-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D K SONOWAL
• Keywords: Set aside
• Section: 80G; 12A; 12AA; 11; 15

Judgement Text

J , , IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM . , . . , BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH , ACCOUNTANT MEMBER . / I . T .A.NO. 162 /VIZ/201 6 ( / ASSESSMENT YEAR: - ) M/S ANDHRA PRADESH PRIVATE MEDICAL AND DENTAL COLLEGES MANAGEMENT ASSOCIATION D.NO.52/1/1 - 5/B ROAD NO.5 , VETERINARY COLONY VIJAYAWADA [PAN :AAEAT2041H] VS. INCOME TAX OFFICER (EXEMPTIONS) RAJAHMUNDRY ( / APPELLANT) ( / RESPONDENT) / APPELLANT BY : SHRI C.SUBRAHMANYAM , AR / RESPONDENT BY : S HRI D.K.SONOWAL , DR / DATE OF HEARING : 2 7 . 0 3 . 201 9 / DATE OF PRONOUNCEMENT : 10 .0 4 . 201 9 / O R D E R PER D.S. SUNDER SINGH, ACCOUNTANT MEMBER: THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (EXEMPTIONS) [CIT(E)], HYDERABAD VIDE F.NO.CIT(E)/HYD/113(7)/12A & 80G/2015 - 16 DATED 30.12.2015. 2 I.T.A. NO . 162 /VIZ/201 6 M/S ANDHRA PRADESH PRIVATE MEDICAL AND DENTAL COLLEGES MANAGEMENT ASSOCIAITON, VIJAYAWADA 2. GROUND NO.1 AND 8 ARE GENERAL IN NATURE WHICH DOES NOT REQUIRE SPEC IFIC ADJUDICATION. 3. ALL THE REMAINING GROUNDS OF APPEAL ARE RELATED TO THE REJECTION OF REGISTRATION OF SOCIETY U/S 12AA OF INCOME TAX ACT, 1961 (IN SHORT ACT). THE ASSESSEE IS A SOCIETY, FILED ITS APPLICATION IN FROM NO.10A AND 10G ON 21.07.2015 SE EKING REGISTRATION U/S 12AA AND APPROVAL U/S 80G OF THE ACT. THE CIT(E) ISSUED LETTER DATED 01.10.2015 FOR PRODUCTION OF MEMORANDUM OF ASSOCIATION (MOA) AND OTHER DETAILS AND IN RESPONSE TO NOTICE, THE ASSESSEE FILED THE DETAILS. AFTER GOING THROUGH THE INFORMATION FILED BY THE SOCIETY, THE CIT(E) OBSERVED THAT THE OBJECTS FROM SL.NO. (I) TO (VIII) ARE COMPLETELY MUTUAL IN NATURE AND ARE NOT CHARITABLE. DURING THE COURSE OF HEARING, THE LD.CIT(E) INFORMED THAT THE OBJECTS ARE AIMED AT MUTUA LLY BENEFICIAL TO ALL THE PRIVATE MEDICAL AND DENTAL COLLEGES. SUBSEQUENTLY, THE LD.AR SUBMITTED THE AMENDED OBJECTS AND IT WAS FOUND BY THE LD.CIT(E) THAT THE AMENDED OBJECTS ALSO ARE OF NON - CHARITABLE NATURE EXCEPT THE OBJECT S IN 3(I)(C) AND 3(I)(D). SINCE THE MAJOR OBJECTS ARE MUTUALLY BENEFICIAL TO THE MEMBERS OF THE SOCIETY AND ARE NOT CHARITABLE, THE LD.CIT(E) REJECTED THE REGISTRATION SOUGHT U/S 12AA OF THE ACT. 3 I.T.A. NO . 162 /VIZ/201 6 M/S ANDHRA PRADESH PRIVATE MEDICAL AND DENTAL COLLEGES MANAGEMENT ASSOCIAITON, VIJAYAWADA 3.1 . FROM THE DETAILS FURNISHED BY THE ASSESSEE, THE LD.CIT(E) FOUND THAT THE PRIVATE MEDICAL AND DENTAL COLLEGES HAVE DONATED THE SUM OF RS.10.00 LAKHS TO THE SOCIETY AND THE ASSESSEE PAID A SUM OF RS.15,98,715/ - TO CONCEPT COMMUNICATIONS. THE ASSESSEE EXPLAINED THAT THE EXPENDITURE WAS IN NATURE OF ADVERTISEMENT / COMMUNICATION EXPENSES INCURRED B Y THE ASSESSEE RELATING TO THE ADMISSIONS IN PRIVATE MEDICAL/DENTAL COLLEGES FOR COMMON EXAMINATION CONDUCTED BY TCS. THE LD.CIT(E) VIEWED THAT THE ANALYSIS OF BANK ACCOUNT IS ALSO SHOWS THAT THE SOCIETY IS FOR MUTUAL LY BENEFICIAL TO THE MEMBERS OF THE SOCIETY, HENCE, THE APPLICATION FOR REGISTRATION U/S 12AA WAS REJECTED BY THE LD.CIT(E). 4. AGAINST THE ORDER OF THE CIT(E), THE ASSESSEE FILED APPEAL BEFORE THIS TRIBUNAL. DURING THE APPEAL HEARING, THE LD.AR SUBMITTED THAT THE ASSESSEE IS A SOCIETY R EGISTERED UNDER SOCIETIES ACT, ESTABLISHED FOR THE BENEFIT OF ALL THE MEMBERS OF THE SOCIETY AS WELL AS THE PUBLIC AT LARGE. THE LD.AR FURTHER STATED THAT THE CIT(E) EXPRESSED CERTAIN RESERVATIONS WITH REGARD TO SOME OF THE OBJECTS IN THE MOA AND THE SOCI ETY HAS AMENDED THE OBJECTS MAKING THE MAIN OBJECTS OF THE SOCIETY AS CHARITABLE ACTIVITIES AND THE SOCIETY IS RENDERING SERVICES TO THE PUBLIC AT LARGE, MAKING EFFORTS TO REMOVE THE 4 I.T.A. NO . 162 /VIZ/201 6 M/S ANDHRA PRADESH PRIVATE MEDICAL AND DENTAL COLLEGES MANAGEMENT ASSOCIAITON, VIJAYAWADA UNHEALTHY COMPETITION AMONG THE MEDICAL AND DENTAL COLLEGES TO MAKE THE M EDICAL/DENTAL EDUCATION AVAILABLE TO THE STUDENTS WHO ARE ASPIRING FOR MEDICAL EDUCATION. THE SOCIETY PLAYS VITAL ROLE IN PROPOSING LEGISLATIVE MEASURES FOR DEVELOPMENT OF MEDICAL AND DENTAL EDUCATION IN THE STATE, MAINTAIN GOOD LIBRARIES AND AMICABLY RES OLVE CONTROVERSIES AMONG THE COLLEGES TO AVOID THE UNNECESSARY INCONVENIENCE TO THE STAKE HOLDERS. THEREFORE, ARGUED THAT THE LD.CIT(E)S REASONING FOR REJECTING THE APPLICATION U/S 12AA OF THE ACT SATING THAT THE OBJECTS OF THE SOCIETY ARE NOT CHARITABLE IN NATURE AND THE SOCIETY EXISTED SOLELY FOR MUTUAL BENEFIT OF THE MEMBERS IS INCORRECT AND FAR FROM THE TRUTH AND REQUESTED TO GRANT REGISTRATION U/S 12AA OF THE ACT. THE LD.AR FURTHER STATED THAT AS PER SUB SECTION 15 OF SECTION 2, CHARITY MEANS ADVANC EMENT OF ANY OTHER OBJECT OF GENERAL PUBLIC UTILITY. THE CASE OF SOCIETY IS ENGAGED IN ADVANCEMENT OF EDUCATION AND ADVANCEMENT OF ANY OTHER OBJECT OF GENERAL PUBLIC UTILITY. THEREFORE, REQUESTED TO SET ASIDE THE ORDER OF THE LD.CIT(E) AND GRANT REGISTRA TION U/S 12AA OF THE ACT. THE LD.AR RELIED ON THE FOLLOWING DECISIONS : (I) ANDHRA PRADESH STATE SEED CERTIFICATION AGENCY VS CHIEF COMMISSIONER OF INCOME TAX III, HYDERABAD (2012) 356 ITR 360 (AP) 5 I.T.A. NO . 162 /VIZ/201 6 M/S ANDHRA PRADESH PRIVATE MEDICAL AND DENTAL COLLEGES MANAGEMENT ASSOCIAITON, VIJAYAWADA (II) COMMISSIONER OF INCOME TAX VS. GUJARAT MARITIME B OARD (2007) 295 ITR 561 (SC) (III) COMMISSIONER OF INCOME TAX VS. ANDHRA CHAMBER OF COMMERCE (1965) 55 ITR 722 (SC) (IV) COMMISSIONER OF INCOME TAX VS. STATE URBAN DEVELOPMENT AGENCY (SUDA) (2013) 218 TAXMAN 146 (ALL) (V) COMMISSIONER OF INCOME TAX ANDHRA PRADESH - II VS. ANDHRA PRADESH POLICE WELFARE SOCIETY (1971) 82 ITR 704(SC) (VI) BANGALORE URBAN & RURAL DISTRICT CO - OPERATIVE MILK PRODUCERS SOCIETIES MEMBERS AND EMPLOYEES WELFARE TRUST VS. DIT (2016) 382 ITR 528 (KARN) (VII) COMMISSIONER OF INC OME TAX VS. BAR COUNCIL OF MAHARASHTRA (1981) 130 ITR 28 (SC) (VIII) COMMISSIONER OF INCOME TAX VS. ANDHRA PRADESH RIDING CLUB (1987) 168 ITR 393 (AP) (IX) GUJARAT STATE PLASTIC MANUFACTURERS ASSOCIATION VS. COMMISSIONER OF INCOME TAX. (1998) 150 CTR 9 7 (GUJ) (X) NEW LIFE IN CHRIST EVANGELISTIC ASSOCIATION (NLC) VS. COMMISSIONER OF INCOME TAX (2001) 165 CTR 0446 (MAD) 5. ON THE OTHER HAND, THE LD.DR SUPPORTED THE ORDERS OF THE LD.CIT(E). 6. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATERIAL P LACED ON RECORD. THE ASSESSEE IS A SOCIETY REGISTERED UNDER SOCIETIES ACT AND FORMED TO CATER TO THE NEEDS OF THE REQUIREMENT OF MEDICAL AND DENTAL COLLEGES 6 I.T.A. NO . 162 /VIZ/201 6 M/S ANDHRA PRADESH PRIVATE MEDICAL AND DENTAL COLLEGES MANAGEMENT ASSOCIAITON, VIJAYAWADA WITHIN THE STATE OF ANDHRA PRADESH. THE SOCIETY IS SAID TO BE FORMED TO OVERSEE THE FUNCTIONS AND OPERATIONS BESIDES COORDINATING BETWEEN THE MEDICAL AND DENTAL COLLEGES. MEDICAL AND DENTAL COLLEGES ARE THE MEMBERS OF THE SOCIETY AND THE STAKE HOLDERS INCLUDE THE PUBLIC. IT WAS SUBMITTED BY THE LD.AR THAT THE SOCIETY ON BEHALF OF ITS MEMBERS AND PUB LIC CARRY ON ONLINE ADMISSIONS, COUNSELING OF STUDENTS, FIXATION OF FEE TO BE COLLECTED FROM THE STUDENTS AND MAKE NEGOTIATIONS WITH GOVT. OF ANDHRA PRADESH. THE ASSESSEE ALSO CONDUCTED AN ENTRANCE EXAMINATION FOR CANDIDATES SEEKING FOR ADMISSION OF COURSE S LIKE MBBS, BDS ETC. THE SOCIETY INTERACTS WITH THE MEMBERS OF THE SOCIETY, GOVT. OF ANDHRA PRADESH WITH REGARD TO ADMISSION AND FIXATION OF FEES, CARRIES OUT SELECTION PROCESS OF CANDIDATES FOR SELECTION INTO MBBS AND BDS EARLIER AND NOW IT HAS BEEN COND UCTED BY NEET. THE SOCIETY INTERACTS WITH PUBLIC WITH REGARD TO AVAILABILITY OF SEATS IN RESPECT OF COLLEGES, FEE STRUCTURE AND PROBABLE DATES OF COUNSELING AND EVEN MAINTENANCE OF WEBSITE WHICH CONTAIN THE DETAILS OF THE MEMBER COLLEGES AND ALSO WITH VAR IOUS NOTIFICATIONS ISSUED WITH REGARD TO ADMISSION AND FEE STRUCTURE. THE ASSESSEE HAS FURNISHED THE MOA AS PER WHICH THE MAIN OBJECT IS TO PROMOTE, DEVELOP MEDICAL AND DENTAL EDUCATION IN THE 7 I.T.A. NO . 162 /VIZ/201 6 M/S ANDHRA PRADESH PRIVATE MEDICAL AND DENTAL COLLEGES MANAGEMENT ASSOCIAITON, VIJAYAWADA STATE OF ANDHRA PRADESH. THE ASSESSEE ALSO FURNISHED THE AMEN DED OBJECTS WHICH ARE AS UNDER : TO PROMOTE AND DEVELOP MEDICAL AND DENTAL EDUCATION IN THE STATE OF ANDHRA PRADESH AND MORE PARTICULARLY TO DO THE FOLLOWING ACTIVITIES. A ) TO HOLD PERIODICAL MEETINGS & CONFERENCES WITH THE ACADEMICIANS OF REPUTE FOR PROMOTION OF MEDICAL AND HEALTH B ) TO ENCOURAGE RESEARCH ACTIVITIES IN MEDICAL AND ALLIED SCIENCES BY ALLOTTING PROJECTS AND FUND THEM C ) TO ORGANIZE AWARENESS CAMPAIGNS AND EDUCATIONAL TRAINING PROGRAMMES TO GENERAL PUBLIC IN THE MATTER OF PUBLIC HEALTH AND SAN ITATION AND EXTEND COOPERATION TO DIFFERENCE PUBLIC BODIES WORKING WITH SIMILAR OBJECTIVES. D ) TO ORGANIZE MEDICAL CAMPS FOR PROVIDING MEDICAL RELIEF DURING EPIDEMICS AND IN TIMES OF EMERGENCIES TO ALL SECTIONS OF PUBLIC. IN THE ARTICLES OF ASSOCIATION ALSO , THE ASSESSEE HAS AMENDED THE ARTICLES OF ASSOCIATION CLAUSE 19(IV) , (VI) AND 23(C) AS UNDER : CLAUSE 19(IV) THE ACCOUNTS SHALL BE AUDITED BY CHARTERED ACCOUNTANT EVERY YEAR CLAUSE 19(VI) ALL THE FUNDS OF THE ASSOCIATION COLLECTED IN ANY MANNER SHALL BE INVESTED IN ACCORDANCE WITH THE PROVISIONS OF SECTION 13(1(D) R.W.S. (11)(5 OF THE INCOME TAX ACT. CLAUSE 23(C) IN THE EVENT OF DISSOLUTION, ALL THE REMAINING FUNDS AND ASSETS SHALL BE TRANSFERRED TO ANY OTHER SOCIETY OR TRUST HAVING SIMILAR OBJECTS AND AIMS, REGISTERED UNDER THE SOCIETIES REGISTRATION ACT AND REGISTERED WITH THE COMMISSIONER OF INCOME TAX U/S 12A & 80G OF THE INCOME TAX ACT. FROM THE AMENDED OBJECTS, THE SOCIETY IS NOT ONLY FORMED FOR MUTUAL BENEFIT OF THE MEDICAL AND DENTAL COLLEGE S , BUT ALSO USEFUL AND BENEFICIAL TO THE PUBLIC AT LARGE. BY FIXING SUITABLE FEE FOR VARIOUS COLLEGES AFTER NEGOTIATION WITH THE GOVT. OF ANDHRA PRADESH AND THE MEMBERS OF THE SOCIETY , THE ASSOCIATION IS MAKING EFFORTS TO IMPART MEDICAL AND DENTAL 8 I.T.A. NO . 162 /VIZ/201 6 M/S ANDHRA PRADESH PRIVATE MEDICAL AND DENTAL COLLEGES MANAGEMENT ASSOCIAITON, VIJAYAWADA EDUCATION BY REMOVING UNHEALTHY COMPETITION AMONGST THE COLLEGES AND ALSO MAKING AVAILABLE THE MEDICAL AND DENTAL EDUCATION TO STUDENTS WHO ARE ASPIRING FOR THE MEDICAL AND DENTAL EDUCATION. ORGANIZING MEDICAL CAMPS AND AWARENESS CAMPS, RESEARCH ACTIVITIES IN MEDI CAL AND ALLIED SCIENCES , HOLDING PERIODICAL MEETINGS WITH ACADEMICIANS ARE CHARITABLE ACTIVITIES WHICH CANNOT BE DENIED. FROM THE CORRESPONDENCE AND PAPER BOOK FILED BY THE ASSESSEE, WE OBSERVE THAT THE ASSOCIATION HAS MADE SERIOUS EFFORTS WITH THE GOVT. OF ANDHRA PRADESH AND THE MEDICAL COUNCIL OF INDIA FOR PROMOTION OF MEDICAL AND DENTAL EDUCATION IN ANDHRA PRADESH. THE ASSOCIATION IS ALSO MAKING EFFORTS TO REGULARIZE THE FEE STRUCTURE BY MAKING NEGOTIATIONS WITH THE GOVT. OF ANDHRA PRADESH. THOUGH THE RE ARE OBJECTS WHICH ARE MUTUALLY BENEFICIAL TO THE MEDICAL, DENTAL COLLEGES, THE OBJECTIVES INCLUDE CHARITABLE ACTIVITIES WHICH ARE USEFUL FOR PUBLIC AT LARGE. THE ASSESSEE RELIED ON THE DECISION OF HIGH COURT OF ANDHRA PRADESH IN THE CASE OF CIT VS. AN DHRA PRADESH POLICE WELFARE SOCIETY (1984) 148 ITR 287 (APHC), WHEREIN, HONBLE HIGH COURT HELD THAT IT IS NOT NECESSARY THAT THE TRUST SHOULD BENEFIT ALL THE MEMBERS OF THE PUBLIC, IT IS SUFFICIENT IF IT ENSURES FOR THE BENEFIT OF THE SECTION OF THE PUBLI C AND THE INCOME OF THE TRUST IS EXEMPT FROM INCOME TAX U/S 11. IN THE INSTANT CASE, THERE IS NO PROFIT MAKING 9 I.T.A. NO . 162 /VIZ/201 6 M/S ANDHRA PRADESH PRIVATE MEDICAL AND DENTAL COLLEGES MANAGEMENT ASSOCIAITON, VIJAYAWADA ACTIVITY IN THE ACTIVITY OF THE SOCIETY. IN THE CASE OF CIT VS. SOUTH INDIAN PHOTOGRAPHIC &ALLIED TRADERS ASSOCIATION, HONBLE MADRAS HIGH COU RT HELD THAT THE ACTIVITY TO PROMOTE COMMERCE, ARTS, SCIENCE OR ANY OTHER OBJECT CONNECTED WITH THE PHOTOGRAPHIC AND ALLIED TRADERS IN EVERY MANNER POSSIBLE IS ENTITLED FOR EXEMPTION U/S 11. IN THE CASE OF CIT VS. BANARAS BRASS MERCHANT & MANUFACTURERS A SSOCIATION, (2000) 241 ITR 0070, HONBLE HIGH COURT OF ALLAHABAD ALLOWED EXEMPTION U/S 11(1)(A) HOLDING THAT THE MAIN OBJECT WAS TO PROMOTE AND PROTECT TRADE, COMMERCE AND INDUSTRY OF MERCANTILE COMMUNITY AND WITHOUT PROFIT MOTIVE AND SURPLUS REMAINING WIT H THE ASSESSEE AT THE TIME OF WINDING UP OR DISSOLUTION HAS TO BE TRANSFERRED TO ANOTHER COMPANY HAVING SIMILAR OBJECTS IS CHARITABLE IN NATURE. HONBLE SUPREME COURT IN THE CASE OF AHMEDABAD RANA CASTE ASSOCIATION VS. COMMISSIONER OF INCOME (1971) 82 ITR 0704, HELD THAT AN OBJECT OF BENEFIT TO A PARTICULAR COMMUNITY OF A PARTICULAR DOMICILE AT LARGE ALONG WITH IMMIGRANTS OF THE SAME COMMUNITY AS ACCEPTED BY THE NATIVES ACCORDING TO CUSTOM AND USAGE AMOUNTS TO A BENEFIT OF SECTION OF THE PUBLIC WITHOUT PERS ONAL TOUCH AND HENCE AN OBJECT OF GENERAL PUBLIC UTILITY. HONBLE GUJARAT HIGH COURT IN THE CASE OF GUJARAT STATE PLASTIC MANUFACTURERS ASSOCIATION VS. COMMISSIONER OF INCOME TAX (1998) 150 10 I.T.A. NO . 162 /VIZ/201 6 M/S ANDHRA PRADESH PRIVATE MEDICAL AND DENTAL COLLEGES MANAGEMENT ASSOCIAITON, VIJAYAWADA CTR 0097 HELD THAT ASSOCIATION ESTABLISHED WITH A VIEW TO PROTECT GENERAL INTEREST OF PLASTIC MANUFACTURERS AND PROMOTE COOPERATION AMONG THEM CANNOT BE DENIED BENEFIT OF REGISTRATION U/S 12A. IN THE INSTANT CASE, THE OBJECTIVES OF THE SOCIETY ARE PROXIMATE TO THE PROMOTING THE DENTAL AND MEDICAL EDUCATION AS WELL AS TH E WELFARE OF THE SOCIETY AT LARGE AND ALSO TO ORGANIZE VARIOUS CAMPS, ENCOURAGE RESEARCH ACTIVITIES TO HOLD PERIODICAL MEETINGS AND CONFERENCES ETC.. AS DISCUSSED EARLIER. THERE IS NO PERSONAL BENEFIT DERIVED BY ANY OF THE MEMBERS OF THE SOCIETY AND THERE IS NO PROFIT MOTIVE INVOLVED IN THE ACTIVITIES OF THE SOCIETY. THE BENEFIT IS EXTENDED TO ALL THE COLLEGES AND THE STAKE HOLDERS BUT NOT RESTRICTED TO ANY PARTICULAR COMMUNITY OR RELIGION. HENCE, THERE IS NO REASON TO DENY REGISTRATION U/S 12A OF THE ACT WHEN THE OBJECTS OF THE SOCIETY DEMONSTRATES THAT THE OBJECTS ARE RELATED TO THE GENERAL PUBLIC UTILITY AT LARGE. THE AO IS HAVING POWERS TO DENY THE EXEMPTION U/S 11 IN CASE THE FUNDS ARE NOT UTILIZED FOR THE SPECIFIED PURPOSE OR IN VIOLATION OF THE OBJ ECTS OF THE SOCIETY. WHAT IS TO BE SEEN BY THE CIT(E ) AT THE TIME OF REGISTRATION IS THE OBJECTS OF THE SOCIETY. APPLICATION OF INCOME AND DENIAL OF EXEMPTION U/S 11 IS AFTER APPLICATION OF THE FUNDS WHICH IS PERMITTED BY THE AO IN THE ASSESSMENT. THER EFORE, WE HOLD THAT AS PER THE OBJECTS S OF THE SOCIETY, THE OBJECTS ARE 11 I.T.A. NO . 162 /VIZ/201 6 M/S ANDHRA PRADESH PRIVATE MEDICAL AND DENTAL COLLEGES MANAGEMENT ASSOCIAITON, VIJAYAWADA CHARITABLE IN NATURE AND ACCORDINGLY WE DIRECT THE CIT(E) TO GRANT REGISTRATION U/S 12AA OF THE ACT. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPE N COURT ON 10 TH APRIL, 2019. SD/ - SD/ - ( . ) ( . . ) (V. DURGA RAO) ( D.S. SUNDER SINGH ) /JUDICIAL MEMBER /ACCOUNTANT MEMBER /VISAKHAPATNAM /DATED : 10 .0 4 .2019 L.RAMA, SPS / COPY OF THE ORDER FORWARDED TO: - 1. / THE ASSESSEE - M/S ANDHRA PRADESH PRIVATE MEDICAL AND DENTAL COLLEGES MANAGEMENT ASSOCIATION, D.NO.52/1/1 - 5/B, ROAD NO.5, VETERINARY COLONY, VIJAYAWADA 2. / THE REVENUE INCOME TAX OFFICER (EXEMPTIONS), RAJAHMUNDRY 3. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), HYDERABAD 4 . , , / DR, ITAT, VISAKHAPATNAM 5 . / GUARD FILE / BY ORDER // TRUE COPY // SR. PRIVATE SECRETARY ITAT, VISAKHAPATNAM