M/s Sri Shirdi Sai Baba Seva Ashram, Akividu V. The CIT, Rajahmundry, Rajahmundry

ITA 218/VIZ/2012

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 1144 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 3 year(s) 11 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-05-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 10-03-2016
• Assessment Year: misc
• Appeal Filed On: 01-06-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P HARIPRASADA RAODR
• Section: 12AA

Judgement Text

ITA NO.218/VIZAG/2012 SRI SHIRDI SAI BABA SEVA ASHRAM, AKIVIDU 1 , , IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM . , . , $ BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER & SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ./I.T.A.NO.218/VIZAG/2012 ( / ASSESSMENT YEAR: 2008-09) SRI SHIRDI SAI BABA SEVA ASHRAM AKIVIDU VS. CIT, RAJAHMUNDRY [PAN: AAGTS 8873D ] ( % / APPELLANT) ( &'% / RESPONDENT) / APPELLANT BY : SHRI G.V.N. HARI, AR / RESPONDENT BY : SHRI P. HARIPRASADA RAO,DR / DATE OF HEARING : 26.05.2016 / DATE OF PRONOUNCEMENT : 26.05.2016 / O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER OF CIT, RAJAHMUNDRY DATED 21.2.2012 FOR THE ASSESSMENT YEAR 2008-09. 2. FACTS ARE IN BRIEF THAT THE ASSESSEE TRUST NAMEL Y SRI SHIRDI SAI BABA SEVA ASHRAM FILED AN APPLICATION IN FORM NO.1 0A BEFORE THE CIT ITA NO.218/VIZAG/2012 SRI SHIRDI SAI BABA SEVA ASHRAM, AKIVIDU 2 ON 22.6.2009 FOR GRANT OF REGISTRATION U/S 12AA OF THE INCOME TAX ACT, 1961 (HEREINAFTER CALLED AS 'THE ACT'). THE COMMIS SIONER NOT SATISFIED WITH THE OBJECTS OF THE SOCIETY REJECTED THE REGIST RATION U/S 12AA OF THE ACT. ON APPEAL BY THE ASSESSEE BEFORE THE HONBLE ITAT, THE ITAT HAS SET ASIDE THE ORDER PASSED BY THE COMMISSIONER AND DIRECTED HIM TO GRANT REGISTRATION U/S 12AA OF THE ACT. 3. THE LD. COMMISSIONER, AS PER THE DIRECTIONS OF T HE ITAT, VISAKHAPATNAM BENCH ORDER DATED 2.3.2011 GRANTED TH E REGISTRATION U/S 12AA OF THE ACT W.E.F. THE ASSESSMENT YEAR COMMENCI NG FROM 1.4.2010 I.E. ASSESSMENT YEAR 2010-11. 4. THE ASSESSEE FILED AN APPEAL BEFORE THE TRIBUNAL . THE ASSESSEE IS ENTITLED FOR THE REGISTRATION U/S 12AA OF THE ACT F ROM THE DATE OF INSERTION OF THE TRUST I.E. FROM THE DATE OF ASSESS MENT YEAR 2008-09. 5. ON THE OTHER HAND, THE LD. D.R. HAS SUBMITTED TH AT IT IS NOT AN ISSUE BEFORE THE COMMISSIONER AND AS PER THE DIRECT IONS OF THE TRIBUNAL, COMMISSIONER GRANTED 12AA OF THE ACT AND THIS APPEA L FILED BY THE ASSESSEE IS NOT MAINTAINABLE. 6. WE HAVE HEARD BOTH THE PARTIES, PERUSED THE MATER IALS AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF THE AUTHOR ITIES BELOW. ITA NO.218/VIZAG/2012 SRI SHIRDI SAI BABA SEVA ASHRAM, AKIVIDU 3 THE LD. COMMISSIONER GRANTED THE REGISTRATION U/S 1 2AA OF THE ACT AS PER THE DIRECTIONS GIVEN BY THE HONBLE ITAT VISAKH APATNAM BY ORDER DATED 2.3.2011 AND WE THEREFORE, FIND NO INFIRMITY IN THE ORDER PASSED BY THE LD. COMMISSIONER AND THIS APPEAL FILED BY TH E ASSESSEE IS DISMISSED. 7. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. THE ABOVE ORDER WAS PRONOUNCED IN THE OPEN COURT ON 26 TH MAY16. SD/- SD/- ( . ) ( . ) (G. MANJUNATHA) (V. DURGA RAO) /ACCOUNTANT MEMBER /JUDICIAL MEMBER ! /VISAKHAPATNAM: % /DATED : 26.05.2016 VG/SPS '! (! /COPY OF THE ORDER FORWARDED TO:- 1. / THE APPELLANT SRI SHIRDI SAI BABA SEVA ASHRAM, GUMMULURU ROAD, NEAR M.R.O. OFFICE, AKIVIDU, WEST GODAVARI DIST. 2. / THE RESPONDENT THE CIT, RAJAHMUNDRY 3. ) ( ) / THE CIT(A), RAJAHMUNDRY 4. ! , , , , ! / DR, ITAT, VISAKHAPATNAM 5 . / GUARD FILE / BY ORDER // TRUE COPY // /0 , (SR.PRIVATE SECRETARY) , , ! / ITAT, VISAKHAPATNAM