Matta Educational Society, , Guntur V. The Income Tax Officer (Exemptions Ward), , Guntur

ITA 213/VIZ/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 5921 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 5 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-04-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2020-2021
• Appeal Filed On: 27-10-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAVI KIRAN LD
• Assessee Lawyers: C SUBHRAMANYAM LD
• Keywords: Set aside
• Section: 12A; 12AA; 12

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI N.K. CHO UDHRY, HONBLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON'BLE ACCOUNTANT MEMBER I.T.A. NO. 213/VIZ/2020 MATTA EDUCATIONAL SOCIETY, 5 - 1 - 6, SRI BABA GURUDEV DEGREE COLLEGE, OPP: RTC BUS STAND, NAGARJUNA NAGAR COLONY, SATTENAPALLI, GUNTUR (DT) ANDHRA PRADESH - 522403 VS. INCOME TAX OFFICER, (EXEMPTION WARD) GUNTUR. PAN NO. AACTM 0735 G (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI C SUBHRAMANYAM, LD. C.A. DEPARTMENT BY : SHRI RAVI KIRAN, LD. CIT DR DATE OF HEARING : 22/04/2021. DATE OF PRONOUNCEMENT : 22/04/2021. O R D E R PER N.K. CHOUDHRY , JUDICIAL MEMBER THIS APPEAL HAS BEEN PREFERRED BY THE APPELLANT/ SOCIETY AGAINST THE ORDER DATED 24/09/2020 IMPUGNED HEREIN PASSED BY THE LD. COMMISSIONER OF INCOME TAX (EXEMPTIONS) [FOR SHORT, LD. COMMISSIONER], HYDERABAD U/SEC. 12AA OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS 'ACT'). 2 ITA NO. 213 /VIZ/2020 ( MATTA EDUCATIONAL SOCIETY ) 2. IN THIS CASE, APPLICATIO N FILED BY THE APPELLANT/SOCIETY ON DATED 1 8 /03/2020 FOR REGISTRATION U/SEC. 12A OF THE ACT WAS TAKEN INTO CONSIDERATION BY LD. COMMISSIONER WHILE ISSUING THE NOTICES ON DATED 10/06/2020 AND 03/09/2020 BY WHICH THE APPELLANT WAS ASKED TO APPEAR AND PRODUCE ITS ORIGINAL MEMORANDUM OF ASSOCIATION (MOA) FOR VERIFICATION AND TO FURNISH A DETAILED REPLY ON SPECIFIC POINTS THROUGH E - MAIL /E - PROCEEDINGS. THOUGH THE APPELLANT IN RESPONSE TO THE NOTICE DATED 03/09/2020 FILED CERTAIN DOCUMENTARY EVIDENCE IN ITBA ON 17/09/ 2020 , HOWEVER FAILED TO PRODUCE ITS ORIGINAL MEMORANDUM OF ASSO CIATION (MOA) FOR VERIFICATION AND A LSO FAILED TO FILE DETAILED REPLY ON SPECIFIC POINTS AND ALSO FAILED TO SATISFY THE LD. COMMISSIONER FOR GRANT OF REGISTRATION APPLIED AND THEREFORE I N COMPELLING CIRCUMSTANCES, THE LD . COMMISSIONER REJECTED THE APPLICATION FOR REGISTRATION BY OBSERVING THAT THE WHILE FILLING FORM 10A ONLINE AND WHILE FILLING DOCUMENTS THROUGH ITBC, THE ASSESSEE HAS FILED COPY OF MOA WHICH IS NOT LEGIBLE . HENCE THE AIMS AND OBJECTS OF THE ASSESSEE COULD NOT BE VERIFIED. FURTHER, THE ASSESSEE HAS NOT FILED ANY DETAILS LIKE BILLS & VOUCHERS IN RESPECT OF THE EXPENSES CLAIMED. THE ASSESSEE HAS ALSO NOT FILED THE DETAILS OF F EES RECEIVED, CONCESSION GIVEN IF ANY, DETAILS OF BENEFICIARIES ETC. 3 ITA NO. 213 /VIZ/2020 ( MATTA EDUCATIONAL SOCIETY ) IN THE ABSENCE OF SUCH DETAILS, THE AC TIVITIES OF THE ASSESSEE COULD NOT BE VERIFIED. 3. CONSIDERING THE PECULIAR FACTS AND CIRCUMSTANCES TO THE EFFECTS THAT THE LD. COMMISSIONER IN T HE ABSENCE OF PROPER PLEADINGS, INFORMATION, DOC UMENTS AND SATISFACTION THOUGH HELD THAT IN THE ABSENCE OF SUCH DOCUMENTS AND DETAILS, THE AIMS, OBJECTS AND ACTIVITIES OF THE ASSESSEE COULD NOT BE VERIFIED, BUT FAILED TO DECIDE THE APPLICATION FOR REGISTRATION U/S 12 OF THE ACT IN ITS RIGHT PERSPECTIVE, WHEREAS THE APPELLANT HAD REASONABLE AND BONAFIDE CAUSE FOR NOT JOINING THE PROCEEDINGS BEFORE THE LD. COMMISSIONER DUE TO COMPLETE LOCK DOWN IN THE MONTH S OF JUNE AND SEPTEMBER 2020 BECAUSE AT THAT PARTICULAR POINT OF TIME, THE ENTIRE NATION WAS ON HOLD AND THEREFORE THE APPELLANT FAILED TO AVAIL THE OPPORTUNITIES TO SATISFY THE LD. COMMISSIONER QUA AIMS, OBJECTS AND CHARITABLE ACTIVITIES OF THE SOCIETY AND FURTHER FAILED TO PLEAD ITS CASE IN PROPER MANNER, HENCE WE ARE INCLINED TO SET ASIDE THE IMPUGNE D ORDER AND TO REMAND BACK THE CASE TO THE FILE OF LD. COMMISSIONER FOR DECISION AFRESH ON MERITS WITHIN 06 MONTHS OF THE ORDER, WHILE AFFORDING REASONABLE AND PROPER OPPORTUNITY (S) OF BEING HEARD TO THE APPELLANT/ SOCIETY . HENCE ORDERED ACCORDINGLY. 4 ITA NO. 213 /VIZ/2020 ( MATTA EDUCATIONAL SOCIETY ) 4. IN THE RESULT, APPEAL FILED BY THE APPELLANT/ SOCIETY STANDS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON THIS 2 2 N D DAY OF APRIL, 2021. S D / - S D / - (D.S. SUNDER SINGH) (N.K. CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 2 2 N D APRIL, 2021. VR/ - COPY TO: 1. THE APPELLANT MATTA EDUCATIONAL SOCIETY, 5 - 1 - 6, SRI BABA GURUDEV DEGREE COLLEGE, OPP: RTC BUS STAND, NAGARJUNA NAGAR COLONY, SATTENAPALLI, GUNTUR (DT) ANDHRA PRADESH - 522403 . 2. THE REVENUE ITO (EXEMPTIONS), GUNTUR (DT) 3. THE LD. CIT(EXEMPTIONS), HYDERABAD. 4. THE LD. D.R., VISAKHAPATNAM 5. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.