Viswa Educational Society, Kurnool V. Commissioner of Income Tax, (Exemptions), Hyderabad

ITA 1720/Hyd/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 0922 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 7 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-07-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-B
• Next Hearing Date: 22-07-2021
• Assessment Year: misc
• Appeal Filed On: 26-11-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: T CHAITANYA KUMAR
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES B : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER I.T.A. NO. 1720/HYD/2019 VISWA EDUCATIONAL SOCIETY, KURNOOL [PAN: AAEAV2377G] VS COMMISSIONER OF INCOME TAX (EXEMPTIONS), HYDERABAD (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI T.CHAITANYA KUMAR FOR SHRI K.A.SAI PRASAD, AR FOR REVENUE : SHRI ROHIT MUJUMDAR, DR DATE OF HEARING : 15-06-2021 DATE OF PRONOUNCEMENT : 12-07-2021 O R D E R PER S.S.GODARA, J.M. : THIS ASSESSEES APPEAL ARISES FROM THE CIT(EXEMPTION S)- HYDERABADS ORDER DATED 30-09-2019 PASSED IN F.NO.CIT(E)/HYD/183(03)/12A/2018-19 IN PROCEEDINGS U/S. 12AA(1)(B)(II) OF THE INCOME TAX ACT, 1961 [IN SHORT, THE ACT]. HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. IT TRANSPIRES AT THE OUTSET THAT THE CIT(EXEMPTIONS)S ORDER UNDER CHALLENGE HAS DECLINED THE ASSESSEES SE CTION 12AA REGISTRATION AFTER RECORDING ITS FAILURE TO EXPLAI N THE ISSUE OF DONATION(S) INTER ALIA COMING FROM M/S.VISHWAM EDUCATIONAL SOCIETY (BOTH HAVE THE SAME PERSON MR.K AIPA ITA NO. 1720/HYD/2019 :- 2 -: ASHOK RAJ AS TREASURER AND CHAIRMAN) RS.4,00,000/- A ND RS.1,00,000/- INVOLVING MR.T.SIVA RAJESH AND MR.MAD HANA GOPAL; RESPECTIVELY. 3. LEARNED DEPARTMENTAL REPRESENTATIVE FAILS TO DISPUTE TH AT THE HON'BLE APEX COURTS RECENT DECISION IN M/S.ANANDA SOCIAL AND EDUCATIONAL TRUST VS. CIT (2020) 426 ITR 340 (SC) HOLDS THAT COMMENCEMENT OF CHARITABLE ACTIVITIES BY THE ASSESS EE CONCERNED IS NOWHERE A MANDATORY PRE-CONDITION FOR THE PURPOSE OF GRANTING SECTION 12AA REGISTRATION . 4. WE THUS ACCEPT ASSESSEES INSTANT SECTION 12AA REGISTRATION GRIEVANCE KEEPING IN MIND THE FACT THAT NO OTHER SUBSTANTIVE REASON HAS BEEN QUOTED IN THE CIT(E)S RE JECTION ORDER UNDER CHALLENGE. IT IS MADE CLEAR THAT THE LEARNE D DEPARTMENTAL AUTHORITIES SHALL BE AT LIBERTY TO EXAMINE GENUINENESS OF ALL THESE ASPECTS IN APPROPRIATE PROCE EDINGS AS PER LAW. 5. THIS ASSESSEES APPEAL IS TREATED AS ALLOWED IN AB OVE TERMS. ORDER PRONOUNCED IN THE OPEN COURT ON 12 TH JULY, 2021 SD/- SD/- (LAXMI PRASAD SAHU) (S.S.G ODARA) ACCOUNTANT MEMBER JUDICIAL MEM BER HYDERABAD, DATED: 12-07-2021 TNMM ITA NO. 1720/HYD/2019 :- 3 -: COPY TO : 1.VISWA EDUCATIONAL SOCIETY, C/O. KATRAPATI & ASSOC IATES, 1-1-298/2/B/3, 1 ST FLOOR, ASHOK NAGAR, HYDERABAD. 2.THE CIT(EXEMPTIONS), HYDERABAD. 3.THE ADDL.CIT(EXEMPTIONS)-VIJAYAWADA. 4.D.R. ITAT, HYDERABAD. 5.GUARD FILE.