Sri Gopi Krishna Educational Society , Kadapa V. Commissioner of Income Tax, (Exemptions), Hyderabad

ITA 2/Hyd/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 8457 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 2 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-03-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Next Hearing Date: 22-02-2021
• Assessment Year: misc
• Appeal Filed On: 01-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NIVEDITA BISWAS
• Assessee Lawyers: E PHALGUNA KUMAR
• Section: 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER I.T.A. NO. 02/HYD/2019 SRI GOPI KRISHNA EDUCATIONAL SOCIETY, PRODDATUR [PAN: AAXAS0217P] VS CIT(EXEMPTIONS), HYDERABAD (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI E.PHALGUNA KUMAR, AR FOR REVENUE : SMT. NIVEDITA BISWAS, DR DATE OF HEARING : 22-02-2021 DATE OF PRONOUNCEMENT : 24-03-2021 O R D E R PER S.S.GODARA, J.M. : THIS ASSESSEES APPEAL ARISES FROM THE CIT(EXEMPTION S)- HYDERABADS ORDER DATED 29-10-2018 PASSED IN F.NO.CI T(E) / HYD / 121(04) / 12A / 2018-19 VIDE ORDER U/S.12AA(1 )(B)(II) OF THE INCOME TAX ACT, 1961 [IN SHORT, THE ACT]. HEARD BOTH PARTIES. CASE FILE PERUSED. 2. IT APPEARS AT THE OUTSET THAT THE CIT(EXEMPTIONS)S ORDER UNDER CHALLENGE HAS REJECTED ASSESSEES REGISTRATION APPLICATION FILED U/S.12AA OF THE ACT, AS UNDER: 2. IN THIS CASE THE THEN CIT(EXEMPTIONS), HYDERABA D, VIDE AN ELABORATE SPEAKING ORDER DATED 31.07.2017, HAD REJE CTED ASSESSEE'S APPLICATION U/S.12AA. THE ASSESSEE HAS AGAIN FILED AN APPLICATION IN FORM 10A FOR REGISTRATION U/S.12A ON 05.04.2018. HO WEVER, THERE IS NO CHANGE OF FACTS. THEREFORE, THE ASSESSEE'S APPLI CATION FOR REGISTRATION U/S.12A IS REJECTED BECAUSE THIS OFFIC E DOES NOT HAVE ANY POWER TO REVIEW THE DECISION OF THE PREDECESSOR. DE CIDING THE APPLICATION IN FORM 10A NOW WILL BE LIKE REVIEWING THE ORDER DATED ITA NO. 02/HYD/2019 :- 2 -: 31.07.2017 AND AS MENTIONED, THE CIT(EXEMPTIONS) DO ES NOT HAVE ANY POWER TO REVIEW THE ORDER PASSED BY THE PREDECE SSOR. 3. ONCE ASSESSEE'S APPLICATION IS REJECTED BY CIT(E XEMPTIONS), ANY APPLICATION FILED SUBSEQUENTLY BECOMES NON-EST. HENCE, ASSESSEE'S APPLICATION DATED 05.04.2018 BECOMES NON -EST AS ASSESSEE'S EARLIER APPLICATION HAS ALREADY BEEN REJ ECTED. 3. THE REVENUES CASE BEFORE US THAT THE CIT(EXEMPTION S) HAS RIGHTLY ADOPTED JUDICIAL CONSISTENCY SINCE THE ASS ESSEES APPLICATION SEEKING REGISTRATION WAS BASED ON EARLIER FACTS ONLY. 4. LEARNED COUNSEL FOR THE ASSESSEE, ON THE OTHER HAND , HAS VEHEMENTLY SOUGHT TO EMPHASISE THE FACT THAT THE ASSESSEE HAS FILED ITS LATTER APPLICATION SEEKING REGISTRATION AFRE SH ON THE GROUND OF CHANGED CIRCUMSTANCES IN VIEW OF THE CHARITA BLE ACTIVITIES CARRIED OUT WHICH HAD NOWHERE FORMED MATTER O F ADJUDICATION IN FIRST ROUND. FACED WITH THIS SITUATION MORE SO WHEN THE LEARNED CIT(EXEMPTIONS) HAS NOT EVEN DISCUSSED THE RELEVANT FAC TUAL MATRIX REGARDING THE ASSESSEES CHARITABLE ACTIVITY CA RRIED OUT, WE DEEM IT APPROPRIATE TO RESTORE THE INSTANT ISSUE BACK TO HIM FOR HIS AFRESH CONSIDERATION AS PER LAW WITHIN THREE EFFECTIVE OPPORTUNITIES OF HEARING. 5. THIS ASSESSEES APPEAL IS TREATED AS ALLOWED FOR S TATISTICAL PURPOSES IN ABOVE TERMS. ORDER PRONOUNCED IN THE OPEN COURT ON 24 TH MARCH, 2021 SD/- SD/- (LAXMI PRASAD SAHU) (S.S.G ODARA) ACCOUNTANT MEMBER JUDICIAL MEM BER HYDERABAD, DATED: 24-03-2021 TNMM ITA NO. 02/HYD/2019 :- 3 -: COPY TO : 1.SRI GOPI KRISHNA EDUCATIONAL SOCIETY, DORASANIPAL LI ROAD, PRODDATUR, KADAPA DISTRICT. 2.THE CIT(EXEMPTIONS)-HYDERABAD. 3.D.R. ITAT, HYDERABAD. 4.GUARD FILE.