Nirmal Hridai Education Society , Khammam V. Commissioner of Income Tax, (Exemptions), Hyderabad

ITA 2072/Hyd/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 1561 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 3 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-02-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Assessment Year: misc
• Appeal Filed On: 25-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SIBENDU MOHARANA
• Assessee Lawyers: YV BHANU NARAYAN
• Section: 12A; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A: HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA NO. 2072 /H/201 8 NIRMAL HRIDAI EDUCATION SOCIETY, KHAMMAM PAN AADAN 7088 F VS. COMMISSIONER OF INCOME - TAX, EXEMPTIONS, HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI YV BHANU NARAYAN REVENUE BY: SHRI SIBENDU MOHARANA DATE OF HEARING: 04/02/2021 DATE OF PRONOUNCEMENT: 15 /0 2 /2021 O R D E R PER BENCH: THIS ASSESSEES APPEAL IS DIRECTED AGAINST THE CIT (EXEMPTIONS), H YDERABADS ORDER DT. 2 7/ 08 /201 8 PASSED IN CASE NO. CIT(E)/HYD/48(02)/12A/2017 - 18 INVOLVING PROCEEDINGS U/S 12A OF THE INCOME - TAX ACT, 1961; IN SHORT THE ACT. HEARD BOTH THE PARTIES. CASE FILE S PERUSED. I TA NO. 2072 /HYD/1 8 NIRMAL HRIDAI EDUCATION SOCIETY, KHAMMAM : - 2 - : 2 . CASE FILE SUGGESTS AT THE OUTSET THAT CIT( E )S ORDER UNDER CHALLENGE HAS DENIED ASSESSEES 12AA REGISTRATION MAINLY ON THE GROUND THAT IT HAD NOT BEEN FILED ORIGINAL TRUST DEED AND ACCOUNTS BEFORE HIM SO AS TO EXAMINE THE CHARITABLE NATURE THEREOF AS WELL AS GENUINENESS OF THE ACTIVITIES CARRIED OUT; IF ANY. LEARNED COUNSEL UNDERTAKES TO DO THE NEEDFUL IN CASE FRESH OPPORTUNITY IS AFFORDED TO THE ASSESSEE. THE REVENUE ON THE OTHER HAND STRONGLY OPPOSED LEARNED COUNSELS PLEA THAT THE SAME OUGHT TO HAVE BEEN DONE IN THE FIRST ROUND OF PROCEEDINGS. 3. WE HAVE GIVE N OUR THOUGHTFUL CONSIDERATION TO RIVAL PLEADINGS MORE PARTICULARLY WITH ASSESSEES L E TTER PLEADING THAT IT COULD NOT FILE RELEVANT DOCUMENTARY EVIDENCE ON ACCOUNT OF COMMUNICATION GAP WHICH HAS ULT IMATELY RESULTED IN REJECTION OF THE SECTION 12AA REPRESENTATION PLEA. WE FIND PRIMA FACIE MERIT IN ASSESSEES PLEA AND RESTORE THE ISSUE BACK TO LEARNED CIT( E ) FOR HIS FRESH ADJUDICATION. IT IS MADE IT CLEAR THAT ASSESSEE OR ITS AUTHORIZED REPRESENTATIVE SHALL APPEAR BEFORE THE CIT( E ) ON OR BEFORE 31 ST JULY, 2021 WITH ALL THE RELEVANT EVIDENCE ; AT I TA NO. 2072 /HYD/1 8 NIRMAL HRIDAI EDUCATION SOCIETY, KHAMMAM : - 3 - : ITS OWN RISK AND RESPONSIBILITY, TO BE FOLLOWED BY THREE EFFECTIVE OPPORTUNITIES OF HEARING. 4. THIS ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOSES IN ABOVE TERMS. PRONOUNCED IN THE OPEN COURT ON 15 TH FEBRUARY , 2021 . SD/ - SD/ - ( LAXMI PRASAD SAHU) ( S.S. GODARA ) ACCOUNTANT MEMBER JUDICIAL MEMBER HYDE RABAD, DATED : 15 TH FEBRUARY , 20 2 1 K V C OPY TO : 1 NIRMAL HRIDAI EDUCATION SOCIETY, 11 - 12 - 3/1, NSP COLONY, KHAMMAM 2 CIT(E), 2 ND FLOOR, AYAKAR BHAWAN, BASHEER BAGH, HYDERABAD. 3 I T O (E) - 3 , HYDERABAD. 4 ITAT, DR, HYDERABAD. 5 GUARD FILE.