Children of Deccan Foundation, Hyderabad V. Commissioner of Income Tax (Exemption), Hyderabad

ITA 1767/Hyd/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 5607 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 4 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-04-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-B
• Assessment Year: misc
• Appeal Filed On: 05-12-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: Y V S T SAI
• Section: 80G; 12AA; 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD B BENCH, HYDERABAD. BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER (THROUGH VIRTUAL HEARING) ITA NO S . 1767 & 1768 /HYD/201 9 M/S. CHILDREN OF DECCAN FOUNDATION, PLOT NO.537, SY. NO.580, SURYA VAMSI LAYOUT, PEDDA AMBERPET, HAYATHNAGAR, RANGA REDDY DISTRICT - 501 505 PANAACTC 3226C VS. COMMISSIONER OF INCOME TAX (EXEMPTIONS), HYDERABAD. APPELLANT RESPONDENT APPELLANT BY : NONE. RESPONDENT BY : SHRI YVST SAI, (D.R.) DATE OF HEARING : 7.4. 2021. DATE OF PRONOUNCEMENT : 23. 4. 2021. O R D E R PER SHRI S.S. GODARA, J.M. : THIS ASSESSEES APPEAL S ARISES FROM THE ORDER OF COMMISSIONER OF INCOME TAX ( EXEMPTIONS ), HYDERABAD BOTH DT. 27.09.2019 PASSED IN F.NO. CIT(E)/ HYD/ 11(03)/12A & 80G/2018 - 19 IN PROCEEDINGS UNDER 12AA AND SECTION 80G(5)(VI) OF INCOME TAX ACT, 1961 (THE ACT) ; RESPECTIVELY. 2 ITA NO S . 1767 & 1768/HYD/2019 2. C ASE CALLED TWICE. NONE APPEAR S AT ASSESSEE'S B EHEST. IT IS ACCORDINGLY PROCEEDED EXPARTE. 3. COMING TO THE ASSESSEE'S SOLE SUBSTANTIVE GRIEVANCE THAT THE CIT(EXEMPTIONS) HAS ERRED IN LAW AND ON FACTS IN REJECTING ITS SECTION 12AA AND 80G REGISTRATION (S) , W E NOTICE THAT WITH ABLE ASSISTANCE COMING FROM LEARNED CIT, DR THAT HE HAS DECLINED THE IMPUGNED FORMER RELIEF MAINLY ON THE GROUND THAT THE CORRESPONDING ORPHANAGE HOSTEL BUILDING S LEASE IS AN UNREGISTERED ONE. HE HAS NOT DEALT WITH THE ASSESSEE'S OBJECT CLAUSES AS TO UNDER WHICH LIMB THEY FALL U/ S. 2(1 5 ) OF THE ACT IN OTHER WORDS. AND FURTHER THERE IS NO DISPUTE THAT SUCH A NON - REGISTRATION OF LEASE DEED DOES NOT DISALLOW DISALLOWS THE IMPUGNED RELIEF AS A MANDATORY CONSEQUENCE. WE DEEM IT APPROPRIATE IN THIS FACTUAL BACKDROP TO RESTORE THE ASSESSEE'S INSTANT GRI EVANCE BACK TO THE CIT(EXEMPTIONS) FOR AFRESH ADJUDICATION WITHIN THREE EFFECTIVE OPPORTUNITIES OF HEARING. ORDERED ACCORDINGLY. 4. THIS ASSESSEE'S APPEALS ARE ALLOWED FOR STATISTICAL PURPOSES. A COPY OF THE ORDER IS PLACED IN THE RESPECTIVE FILE S. ORDER PRONOUNCED IN THE OPEN COURT ON 23RD APRIL, 2021. SD/ - S D/ - (LAXMI PRASAD SAHU) (S.S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER HYDERABAD, DT. 23 .04. 2021. * REDDY GP 3 ITA NO S . 1767 & 1768/HYD/2019 COPY TO : 1. M/S. CHILDREN OF DECCAN FOUNDATION, PLOT NO.537, SY. NO.580, SURYA VAMSI LAYOUT, PEDDA AMBERPET, HAYATHNAGAR, RANGA REDDY DISTRICT - 501 505 2. CIT(EXEMPTIONS), HYDERABAD. 3. PR. C I T , HYDERABAD. 4. CIT( E ) - HYDERABAD. 5. DR, ITAT, HYDERABAD. 6. GUARD FILE. BY ORDER SR. PVT. SECRETARY, ITAT, HYDERABAD.