Association of Indian Management Schools , Hyderabad V. Income Tax Officer, (Exemption)-1, Hyderabad

ITA 2137/Hyd/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 8953 (ITAT-HYDERABAD)
• Duration Of Justice: 8 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-07-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-A
• Next Hearing Date: 25-06-2019
• Assessment Year: 2014-2015
• Appeal Filed On: 05-11-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DR RAJENDRA KUMAR
• Keywords: Charitable institution

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A : HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ITA NO. A.Y. APPELLANT RESPONDENT 46/HYD/16 2010-11 ASSOCIATION OF INDIAN MANAGEMENT SCHOOLS, HYDERABAD [PAN: AAAAA2599R] DEPUTY DIRECTOR OF INCOME TAX (EXEMPTIONS)-II, HYDERABAD 47/HYD/16 2011-12 ASST . DIRECTOR OF INCOME TAX (EXEMPTIONS)-I, HYDERABAD 48/HYD/16 2012-13 INCOME TAX OFFICER (EXEMPTIONS), WARD-2, HYDERABAD 49/HYD/16 2014-15 COMMISSIONE R OF INCOME TAX (EXEMPTIONS)- HYDERABAD 2137/HYD/18 2014-15 INCOME TAX OFFICER (EXEMPTIONS)-1, HYDERABAD 2138/HYD/18 2015-16 ASS ISTANT COMMISSIONER (EXEMPTIONS) (OSD), HYDERABAD FOR ASSESSEE : NONE FOR REVENUE : DR. RAJENDRA KUMAR, DR DATE OF HEARING : 25-06-2019 DATE OF PRONOUNCEMENT : 10-07-2019 O R D E R PER BENCH : ALL THESE APPEALS ARE FILED BY THE ASSESSEE FOR THE RESPECTIVE ASSESSMENT YEARS AGAINST THE COMMON AND CONSOLIDATED ORDER OF THE COMMISSIONER OF INCOME TAX ASSOCIATION OF INDIAN MANAGEMENT SCHOOLS (06 APPEALS) :- 2 -: (APPEALS)-HYDERABAD, VIDE ORDERS DATED 12-10-2018 F OR THE AYS. 2014-15 & 2015-16. 2. IN ALL THESE APPEALS, THE ASSESSEE IS IN APPEAL AG AINST THE DENIAL OF EXEMPTION U/S.11 OF THE INCOME TAX ACT [ACT] , ON THE GROUND THAT ASSESSEE HAS NOT FILED THE COPY OF REGISTRA TION U/S.12A OF THE ACT. FURTHER, THE ASSESSING OFFICER ALSO HELD THAT THE ACTIVITIES OF ASSESSEE ARE COMMERCIAL IN NATUR E AND THEREFORE, CANNOT BE TREATED AS A CHARITABLE ACTIVITY. 2.1. AGGRIEVED, ASSESSEE PREFERRED APPEALS BEFORE TH E CIT(A), STATING THAT THE ASSESSEE IS AN INSTITUTION FOR THE DEVELOP MENT AND MANAGEMENT OF EDUCATION AND THEREFORE IT FALLS WIT HIN THE SCOPE OF CHARITABLE PURPOSES U/S.2(15) OF THE ACT. HOW EVER, THE CIT(A) CONFIRMED THE ASSESSMENT ORDER BY HOLDING THAT REGISTRATION U/S.12A OF THE ACT IS NOT AVAILABLE WITH THE ASSESSEE AND THEREFORE, IT CANNOT BE GRANTED EXEMPTION U /S.11 OF THE ACT. 2.2. AGGRIEVED, ASSESSEE PREFERRED FURTHER APPEALS B EFORE THE TRIBUNAL. 3. LD. COUNSEL FOR THE ASSESSEE, SHRI SAMUEL NAGADES I, ON THE EARLIER OCCASIONS HAD ARGUED THAT THE ASSESSEE WAS EARLIER ASSESSED IN BANGALORE, WHEREIN ON THE BASIS OF THE RE GISTRATION U/S.12A OF THE ACT GRANTED TO IT, IT WAS ALSO ALLOWED EX EMPTION U/S.11 OF THE ACT. IT WAS SUBMITTED THAT ON TRANSFER OF I TS JURISDICTION TO HYDERABAD, THE ASSESSEE HAD FILED THE R ETURNS, ASSOCIATION OF INDIAN MANAGEMENT SCHOOLS (06 APPEALS) :- 3 -: CONTINUING THE CLAIM OF EXEMPTION U/S.11 OF THE ACT. HE SUBMITTED THAT THE ASSESSING OFFICER AND THE CIT(A) HAVE DENIED THE EXEMPTION SOLELY ON THE GROUND THAT ASSESSEE HAS NOT FILED THE REGISTRATION CERTIFICATE. HE REFERRED TO TH E REGISTRATION NO. ACC TS/718/10A/VOL/A2/A665 BASED ON WHICH, THE ASSESSEE ALLEGEDLY FILED THE RETURN IN BAN GALORE WHICH WERE PROCESSED AND ASSESSEE WAS ALSO GRANTED R EFUNDS. 3.1. HE THEREFORE SUBMITTED THAT THE AUTHORITIES MAY BE DIRECTED TO GRANT EXEMPTION TO THE ASSESSEE ON THE BASIS OF THE REGISTRATION GRANTED TO ASSESSEE IN BANGALORE. 4. LD.DR, HOWEVER, REFUTED THE SAID STATEMENT OF ASSES SEE AND SUBMITTED THAT THE DEPARTMENT HAS CALLED FOR A REPORT FROM THE OFFICERS AT BANGALORE, WHO, AFTER VERIFICATIO N OF THE RECORDS, HAVE REPORTED THAT THERE IS NO SUCH REGISTRATION NUMBER IN THEIR RECORDS AT BANGALORE. THEREFORE, HE R EFUTED THE CONTENTION OF ASSESSEE THAT THE ASSESSEE WAS GRANTED REGISTRATION EARLIER IN BANGALORE. ASSESSEE WAS THEREF ORE ASKED TO FILE NECESSARY EVIDENCE BEFORE THE TRIBUNAL AND MA TTER GOT ADJOURNED FROM TIME TO TIME. APPEALS WERE POSTED FOR HEARING ON 07-03-2019 AND THE COUNSEL FOR THE ASSESSEE, SHRI SAMUEL NAGADESI, WAS PRESENT IN THE COURT AND IN HIS PRESENCE , CASE WAS ADJOURNED TO 24-06-2019. HOWEVER, NONE APPEARED ON 24-06-2019 AND THEREFORE, THE MATTER WAS AGAIN POSTED FOR DISPOSAL ON 25-06-2019. HOWEVER, WHEN THE CASE WAS CALLED FOR HEARING ON 25-06-2019, AGAIN NONE APPEARED FOR ASSESSEE. SINCE THE ASSESSEE AND ITS REPRESENTATIVE HAVE FAILED TO FILE THE ASSOCIATION OF INDIAN MANAGEMENT SCHOOLS (06 APPEALS) :- 4 -: NECESSARY DETAILS IN EVIDENCE OF IT BEING GRANTED REG ISTRATION U/S.12A OF THE ACT AT BANGALORE, AND ALSO FAILED TO APP EAR BEFORE THE TRIBUNAL, WE DEEM IT FIT AND PROPER TO DISMI SS THE APPEALS, BOTH FOR NON-APPEARANCE AS WELL AS ON MERITS . ACCORDINGLY, ALL THE APPEALS OF ASSESSEE ARE DISMISS ED. ORDER PRONOUNCED IN THE OPEN COURT ON 10 TH JULY, 2019 SD/- SD/- ( A. MOHAN ALANKAMONY ) ( P. MADHAVI DEVI ) ACCOUNTANT MEMBER JUDICIAL MEMBER HYDERABAD, DATED 10 TH JULY, 2019 TNMM COPY TO : 1. ASSOCIATION OF INDIAN MANAGEMENT SCHOOLS, C/O. S AMUEL NAGADESI, CHARTERED ACCOUNTANT, 408, SRI RAMAKRISHN A TOWERS, BESIDES IMAGE HOSPITALS, NAGARJUNA NAGAR, AMEER PET, HYDERABAD. 2. DEPUTY DIRECTOR OF INCOME TAX (EXEMPTIONS)-II, HYDERABAD. 3. ASST.DIRECTOR OF INCOME TAX (EXEMPTIONS)-I, HY DERABAD. 4. INCOME TAX OFFICER (EXEMPTIONS), WARD-2, HYDER ABAD. 5. COMMISSIONER OF INCOME TAX (EXEMPTIONS)-HYDERAB AD. 6. INCOME TAX OFFICER (EXEMPTIONS)-1, HYDERABAD. 7. ASST. COMMISSIONER OF INCOME TAX (EXEMPTIONS), ( OSD), HYDERABAD. 8. CIT(APPEALS)-9, HYDERABAD. 9. CIT(EXEMPTIONS)-HYDERABAD. 10. D.R. ITAT, HYDERABAD. 11. GUARD FILE.