Dr.B.R.Ambedkar Memorial Educational Trust , Guntur V. Commissioner of Income Tax, (Exemptions), Hyderabad

ITA 1703/Hyd/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 6724 (ITAT-HYDERABAD)
• Duration Of Justice: 11 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Next Hearing Date: 30-07-2019
• Assessment Year: misc
• Appeal Filed On: 14-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: Y V S T SAI
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A : HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER I.T.A. NO. 1703/HYD/2018 M/S. DR. B.R.AMBEDKAR MEMORIAL EDUCATIONAL TRUST TENALI [PAN: AABAD4152G] VS COMMISSIONER OF INCOME TAX(EXEMPTIONS), HYDERABAD (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI K.C. DEVDAS, AR FOR REVENUE : SHRI Y.V.S.T. SAI, DR DATE OF HEARING : 30-07-2019 DATE OF PRONOUNCEMENT : 31-07-2019 O R D E R PER SMT. P. MADHAVI DEVI, J.M. : THIS IS ASSESSEES APPEAL AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (EXEMPTIONS)-HYDERABAD, D ATED 30-05-2018, REJECTING THE ASSESSEES APPLICATION FOR GRANT OF REGISTRATION U/S.12AA OF THE INCOME TAX ACT [ACT]. 2. AT THE OUTSET, THE LD.COUNSEL FOR THE ASSESSEE HAS BROUGHT TO OUR NOTICE THAT ASSESSEE HAD APPLIED FOR REG ISTRATION U/S.12A OF THE ACT BY FILING NECESSARY DOCUMENTS. THE CIT(EXEMPTIONS) HAD ISSUED NOTICE DT.26-04-2018, FIXIN G THE CASE FOR HEARING ON 31-05-2018. HOWEVER, HE DISPOS ED-OF THE APPLICATION VIDE ORDER DT.30-05-2018, BY OBSERVING THA T ITA. NO. 1703/HYD/2018 :- 2 -: ASSESSEE HAS NEITHER APPEARED NOR FURNISHED ANY INFO RMATION. THEREFORE, IT IS IN VIOLATION OF PRINCIPLES OF NATURA L JUSTICE. 3. LD.DR WAS ALSO HEARD AND TAKING INTO CONSIDERATION THAT THE APPLICATION OF ASSESSEE WAS DISPOSED-OF VIDE ORDE R DT.30-05-2018, PRIOR TO THE DATE OF HEARING I.E., ON 3 1-05-2018, THE ORDER OF CIT(EXEMPTIONS) IS NOT SUSTAINABLE. THEREF ORE, WE SET ASIDE THE ORDER OF CIT(EXEMPTIONS) AND REMAND THE I SSUE TO THE FILE OF CIT(EXEMPTIONS) WITH A DIRECTION TO RE-CONS IDER THE ASSESSEES APPLICATION AFRESH IN ACCORDANCE WITH LAW, AFTER GIVING DUE OPPORTUNITY OF HEARING TO THE ASSESSEE. 4. IN THE RESULT, THE APPEAL OF ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 31 ST JULY, 2019 SD/- SD/- (S. RIFAUR RAHMAN) (P. MADHAVI DEVI) ACCOUNTANT MEMBER JUDICIAL MEMB ER HYDERABAD, DATED 31-07-2019 TNMM ITA. NO. 1703/HYD/2018 :- 3 -: COPY TO : 1. M/S. DR.B.R.AMBEDKAR MEMORIAL EDUCATIONAL TRUST, D.NO.19-15/24/1, BOSE ROAD, DR.B.R.AMBEDKAR COLLEGE CAMPUS, TENALI, GUNTUR DIST., 2. THE COMMISSIONER OF INCOME TAX(EXEMPTIONS), HYDERABAD. 3. THE ADDL.CIT(EXEMPTIONS), VIJAYAWADA. 4. D.R. ITAT, HYDERABAD. 5. GUARD FILE.