Grace Gospel Ministries, Hyderabad V. DIT(Exemptions), Hyderabad, Hyderabad

ITA 1756/HYD/2014

• Counselvise Citation: 175622514 RSA 2014
• Duration Of Justice: 4 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-04-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 24-03-2015
• Assessment Year: misc
• Appeal Filed On: 19-11-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D SUDHAKAR RAO
• Assessee Lawyers: T CHAITANYA KUMAR
• Keywords: Reasonable cause; Competent authority
• Section: 12A; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B, HYDERABAD BEFORE SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER ITA NOS. 1755 & 1756/HYD/2014 GRACE GOSPEL MINISTRIES, HYDERABAD. PAN AABTG 7664H VS. DIRECTOR OF INCOME-TAX (EXEMPTION), HYDERABAD (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI T. CHAITANYA KUMAR REVENUE BY : SHRI D. SUDHAKAR RAO DATE OF HEARING 24-03-2015 DATE OF PRONOUNCEMENT 01-04-2015 O R D E R PER SAKTIJIT DEY, J.M.: ITA NO. 1755/HYD/2014 THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST TH E ORDER DATED 22/05/2013 PASSED BY LD. DIT(EXEMPTIONS), HYDERABAD U/S 12AA OF THE IT ACT. 2. THE ONLY GRIEVANCE OF ASSESSEE IS WITH REGARD TO THE CONDITION IMPOSED BY LD. DIT(E) WHILE GRANTING REGISTRATION U /S 12AA OF THE ACT BY DIRECTING ASSESSEE TO OBTAIN REGISTRATION FROM T HE COMPETENT AUTHORITY OF GOVT. OF AP U/S 43 OF THE AP CHARITABL E AND HINDU RELIGIOUS INSTITUTIONS & ENDOWMENTS ACT, 1987 AND F URNISH COPY OF SUCH ORDER OF REGISTRATION WITHIN A PERIOD OF SIX M ONTHS. 3. WE HAVE HEARD THE PARTIES AND PERUSED THE MATERI ALS ON RECORD. LD. AR SUBMITTED BEFORE US, THE CONDITION IMPOSED B Y LD. DIT(E) IS IN 2 ITA NOS. 1755 & 1756 /HYD/2014 GRACE GOSPEL MINISTRIES, HYD. EXCESS OF POWER CONFERRED U/S 12AA OF THE ACT AND O THERWISE CONTRARY TO THE STATUTORY PROVISIONS. IN SUPPORT OF SUCH CO NTENTION, HE RELIED UPON A DECISION OF ITAT, HYDERABAD BENCH IN CASE OF M/S BRAHMA VIDYA YOGASHRAMAM SHARADA MATHAM, VS. DIT(E) IN IT A NO. 6/HYD/2014 DATED 29/04/20145. THE LD. DR, ON THE OT HER HAND, RELIED UPON THE REASONING OF THE LD. DIT(E). 4. HAVING CONSIDERED THE SUBMISSIONS OF THE PARTIES , WE ARE OF THE VIEW THAT CONDITION IMPOSED BY LD. DIT(E) BY DIRECT ING ASSESSEE TO OBTAIN REGISTRATION U/S 43 OF THE AP CHARITABLE AND HINDU RELIGIOUS INSTITUTIONS & ENDOWMENTS ACT, 1987 IS NOT RELEVANT FOR THE PURPOSE OF REGISTRATION U/S 12AA OF THE ACT. ON A CAREFUL READ ING OF THE PROVISION CONTAINED U/S 12A READ WITH SECTION 12AA OF THE ACT , WE DO NOT FIND ANY CONDITION IMPOSED THEREIN TO INDICATE THAT FOR THE PURPOSE OF OBTAINING REGISTRATION U/S 12AA OF THE ACT, A TRUST OR INSTITUTION HAS TO GET ITSELF REGISTERED U/S 43 OF THE AP CHARITABLE A ND HINDU RELIGIOUS INSTITUTIONS & ENDOWMENTS ACT, 1987. THE LD. DR ALS O COULD NOT BRING TO OUR NOTICE ANY OTHER PROVISION OF THE ACT IMPOSI NG SUCH CONDITION. THEREFORE, AS THE DIRECTION OF LD. DIT(E) IS NOT IN CONSONANCE WITH THE STATUTORY PROVISION, THE SAME IS NOT REQUIRED TO BE ACTED UPON. SIMILAR VIEW HAS ALSO BEEN EXPRESSED BY THE COORDINATE BENC H IN CASE OF M/S BRAHMA VIDYA YOGASHRAMAM SHARADA MATHAM, VS. DIT(E ) (SUPRA). IN THE AFORESAID VIEW OF THE MATTER, WE DIRECT LD. DIT(E) TO MODIFY HIS ORDER BY GRANTING REGISTRATION TO ASSESSEE U/S 12AA OF THE ACT WITHOUT INSISTING UPON REGISTRATION U/S 43 OF AP U/S 43 OF THE AP CHARITABLE AND HINDU RELIGIOUS INSTITUTIONS & ENDOWMENTS ACT, 1987. 5. IN THE RESULT, ASSESSEES APPEAL IS ALLOWED. ITA NO. 1756/HYD/2014 6. THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 22/05/2014 PASSED BY LD. DIT(E), HYDERABAD IN NOT G RANTING APPROVAL TO ASSESSEE U/S 80G(5)(VI) OF THE ACT. 3 ITA NOS. 1755 & 1756 /HYD/2014 GRACE GOSPEL MINISTRIES, HYD. 7. THERE IS A DELAY OF 117 DAYS IN FILING OF THE AP PEAL. ASSESSEE HAS FILED A PETITION FOR CONDONING THE DELAY. AFTER PERUSING THE REASONS SHOWN FOR BELATED FILING OF APPEAL, WE ARE SATISFIED THAT THERE IS A REASONABLE CAUSE FOR NOT FILING APPEAL WITHIN TIME. ACCORDINGLY, WE CONDONE THE DELAY AND ADMIT THE APPEAL FOR ADJUD ICATION. 8. AT THE OUTSET, LD. AR SUBMITTED, IN THE MEANTI ME, LD. DIT(E) HAS GRANTED APPROVAL TO ASSESSEE U/S 80G(5)(VI) VIDE OR DER DATED 16/12/2014. A COPY OF THE ORDER WAS ALSO SUBMITTED FOR PERUSAL OF THE BENCH. HE, THEREFORE, SUBMITTED THAT AS RELIEF CLAI MED IN THE PRESENT APPEAL HAS ALREADY BEEN GRANTED TO ASSESSEE, APPEAL HAS BECOME INFRUCTUOUS. IN VIEW OF SUCH SUBMISSION OF ASSESSE E, WE DISMISS THE APPEAL AS INFRUCTUOUS. 9. IN THE RESULT, APPEAL OF ASSESSEE IS DISMISSED. 10. TO SUM UP, APPEAL IN ITA NO. 1755/HYD/2014 IS A LLOWED AND APPEAL IN ITA NO. 1756/HYD/2014 IS DISMISSED. PRONOUNCED IN THE OPEN COURT ON 1 ST APRIL, 2015. SD/- SD/- (B. RAMAKOTAIAH) (SAKTIJIT DEY) ACCOUNTANT MEMBER JUDICIAL MEMBER HYDERABAD, DATED: 1 ST APRIL, 2015 KV COPY TO:- 1) GRACE GOSPEL MINISTRIES, C/O T. CHAITANYA KUMAR, ADVOCATE, FLAT NO. 409, METRORESIDENCY, RAJ BHAVAN ROAD, S OMAJIGUDA, HYDERABAD. 2) DIT (EXEMPTIONS), HYDERABAD 3 DDIT(E)-I, , HYDERABAD 4) THE DEPARTMENTAL REPRESENTATIVE, I.T.A.T., HYDE RABAD. 4 ITA NOS. 1755 & 1756 /HYD/2014 GRACE GOSPEL MINISTRIES, HYD. DESCRIPTION DATE INTLS 1. DRAFT DICTATED ON SR.P.S. 2. DRAFT PLACED BEFORE AUTHOR SR.P.S 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER VP 5 APPROVED DRAFT COMES TO THE SR.P.S./PS SR.P.S. 6. KEPT FOR PRONOUNCEMENT ON SR.P S. 7. FILE SENT TO THE BENCH CLERK SR.P.S. 8 DATE ON WHICH FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER