Joginapally BR Educational Society, Hyderabad V. Commissioner of Income Tax, (Exemptions), Hyderabad

ITA 1741/Hyd/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 5392 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 5 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-05-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-A
• Next Hearing Date: 05-05-2021
• Assessment Year: misc
• Appeal Filed On: 27-11-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S PRAVEENADR
• Assessee Lawyers: S RAMA RAO
• Section: 10(23C)

Judgement Text

ITA NOS 1739 TO 1742 OF 2019 JB EDUCATIONAL SOCIET Y AND ANOTHER HYDERABAD PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD A BENCH, HYDERABAD (THROUGH VIDEO CONFERENCING) BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA NO A SSESSEE RESPONDENT 1739/HYD/2019 JB EDUCATIONAL SOCIETY, HYDERABAD PAN: AAATJ3217A COMMISSIONER OF INCOME TAX (EXEMPTION), HYDERABAD 1740/HYD/2019 - DO - - DO - 1741/HYD/2019 JOGINAPALLY B.R. EDUCATIONAL SOICIETY, HYDERABAD PAN: AAATJ4159P - DO - 1742/HYD/2019 -DO- -DO- ASSESSEE BY: SRI S. RAMA RAO REVENUE BY : SMT. S. PRAVEENA,DR DATE OF HEARING: 05/05/2021 DATE OF PRONOUNCEMENT: 07/05/2021 ORDER PER SMT. P. MADHAVI DEVI, J.M. THESE APPEALS ARE FILED BY THE TWO ASSESSEES (WHO A RE RELATED TO EACH OTHER) AGAINST THE ORDERS OF THE CI T (EXEMPTIONS)- HYDERABAD, DATED 28.9.2018 & 30.09.2019 RESPECTIVE LY REJECTING THE ASSESSEES APPLICATIONS FOR APPROVAL OF REGISTR ATION U/S 10(23C) OF THE ACT FOR THE A.YS 2017-18 AND 2018-19 RESPECTIVELY. 2. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED T HAT BOTH THE ASSESSEES HAVE MADE APPLICATIONS FOR APPRO VAL U/S 10(23C) OF THE ACT FOR THE A.YS 2016-17 TO 2018-19 AND THE CIT (A) HAS REJECTED THE ASSESSEES APPLICATIONS FOR AL L THE THREE YEARS. HE SUBMITTED THAT THE ISSUE OF REGISTRATION U/S 10( 23C) IN THE CASE OF BOTH OF THE ASSESSEES HAD COME UP FOR CONSI DERATION BEFORE THE A BENCH OF THIS TRIBUNAL IN ITA NOS.187 0 AND 1871/HYD/2017 AND VIDE ORDERS DATED 20.12.2019, THE TRIBUNAL ITA NOS 1739 TO 1742 OF 2019 JB EDUCATIONAL SOCIET Y AND ANOTHER HYDERABAD PAGE 2 OF 3 HAD DIRECTED THE CIT(E) TO GRANT APPROVAL U/S 10(23 C) (VI) OF THE ACT TO BOTH THE ASSESSEES FROM A.Y 2016-17 AND THE SUBSEQUENT A.YS. HE ALSO DREW OUR ATTENTION TO THE CONSEQUENTI AL ORDER PASSED BY THE CIT (E) GRANTING REGISTRATION U/S 10( 23C)(VI) OF THE ACT FOR THE A.Y 2016-17 ONWARDS. THEREFORE, THE LEA RNED COUNSEL FOR THE ASSESSEE PRAYED THAT THE ASSESSEE SHOULD BE GRANTED REGISTRATION FOR THESE A.YS AS WELL I.E., 2017-18 A ND 2018-19. 3. THE LEARNED DR WAS ALSO HEARD. 4. HAVING REGARD TO THE FACTS OF THE CASE THAT THE ITAT VIDE ORDERS DATED 20.12.2019 FOR THE A.Y 2016-17 HA S ALLOWED THE APPEALS OF BOTH THE ASSESSEES AND HAS DIRECTED THE CIT (E) TO GRANT REGISTRATION FOR THE A.Y 2016-17 ONWARDS, AND THE CIT (E) IN THE CONSEQUENTIAL ORDER DATED 6.01.2020 HAS GRANTED APPROVAL FOR THE A.Y 2016-17 ONWARDS, THE APPEALS FOR THESE YEAR S BEFORE US HAVE BECOME REDUNDANT. BY VIRTUE OF CIT (E) ORDER D ATED 6.1.2020, THE ASSESSEE IS REGISTERED U/S 10(23C)(VI ) OF THE ACT FOR THE RELEVANT A.YS ALSO. IN VIEW OF THE SAME, WE DO NOT SEE ANY REASON TO ADJUDICATE THE APPEALS AT THIS STAGE AND THEY ARE ACCORDINGLY DISMISSED. HOWEVER, WE ALSO MAKE IT CLE AR THAT THE EXEMPTION U/S 10(23C) (VI) WILL BE AVAILABLE TO THE ASSESSEE FOR THE A.YS BEFORE US AS LONG AS THE OBJECTIVES AND ACTIVI TIES OF THE ASSESSEES ARE THE SAME AS IN THE A.Y 2016-17, AND T HE CIT (E) IS AT LIBERTY TO WITHDRAW THE APPROVAL, IF IT IS FOUND THAT THE ASSESSEE SOCIETIES INDULGED IN ANY OF THE ACTIVITIES IN VIOL ATION OF SECTION 10(23C)(VI) OF THE ACT. 5. IN THE RESULT, APPEALS OF THE ASSESSEES ARE DISM ISSED. ITA NOS 1739 TO 1742 OF 2019 JB EDUCATIONAL SOCIET Y AND ANOTHER HYDERABAD PAGE 3 OF 3 ORDER PRONOUNCED IN THE OPEN COURT ON 7 TH MAY, 2021. SD/- SD/- (LAXMI PRASAD SAHU) ACCOUNTANT MEMBER (P. MADHAVI DEVI) JUDICIAL MEMBER HYDERABAD, DATED 7 TH MAY, 2021. VINODAN/SPS COPY TO: S.NO ADDRESSES 1 JB EDUCATIONAL SOCIETY & JOGINAPALLY BR EDUC ATIONAL SOCIETY , H.NO.6 - 3-248/1/1/A 4 TH FLOOR, BHASKAR PLAZA, ROAD NO.1, BANJARA HILLS, HYDERABAD 500034 2 CIT (EXEMPTION S ) 2 ND FLOOR, AAYAKAR BHAVAN, BASHEERBAGH, HYDERABAD 3 ADD.CIT (E)- HYDERABAD 4 A SSTT. CIT (E) - HYDERABAD 5 DR, ITAT HYDERABAD BEN CHES 6 GUARD FILE BY ORDER