M/s Sri Tirupatamma Ammavari Devasthanam, Penuganchiprolu V. The CIT Vijayawada, Vijayawada

ITA 278/VIZ/2011

• Counselvise Citation: [2014] 120 COUNSELVISE.COM (IT) 8600 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 3 year(s) 2 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-12-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 04-12-2014
• Assessment Year: misc
• Appeal Filed On: 14-09-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K V N CHARYA
• Keywords: Retrospective amendment
• Section: 12A

Judgement Text

ITA NO.278 & 279/VIZAG/2011 SRI TRUPATAMMA AMMAVARI DEVASTHANAM, PENUGANCHIPROLU IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE: SHRI D. MANMOHAN, VICE PRESIDENT AND SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER ITA NOS.278&279/VIZAG/2011 ASSESSMENT YEAR : NA SRI TIRUPATAMMA AMMAVARI DEVASTHANAM PENUGANCHIPROLU VS. CIT VIJAYAWADA (APPELLANT) (RESPONDENT) PAN NO.AAFTS 1179K ASSESSEE BY: SHRI G.V.N. HARI, AR REVENUE BY: SHRI K.V.N. CHARYA, DR DATE OF HEARING : 04.12.2014 DATE OF PRONOUNCEMENT : 04.12.2014 ORDER PER D. MANMOHAN, VICE PRESIDENT:- THESE TWO APPEALS ARE FILED BY THE EXECUTIVE OFFIC ER OF SRI TIRUPATAMMA AMMAVARI DEVASTHANAM. AT THE OUTSET, I T MAY BE NOTICED THAT APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER DATE D 30.04.2008 IS BARRED BY LIMITATION BY 1171 DAYS. LD. COUNSEL APPEARING ON BEHALF OF ASSESSEE SOUGHT PERMISSION TO WITHDRAW ITS APPEAL. THE LD. D.R. HA S NO OBJECTION FOR THE SAME. ACCORDINGLY THIS APPEAL IS DISMISSED AS WITH DRAWN. ITA NO.278/VIZAG/2011: 2. THE ONLY GROUND URGED IN THIS APPEAL READS AS U NDER. FACTS IN BRIEF ARE THAT THE ASSESSEE WAS CONSTITUTED BY THE MEMORA NDUM OF ASSOCIATION/ TRUST DEED DATED 14.7.1947. IT FILED AN APPLICATION FOR REGISTRATION IN FORM NO.10A U/S 12A OF THE INCOME-TAX ACT ON 09.10.2007. REGISTRATION WAS GRANTED U/S 12A OF THE ACT TO THE TRUST BY AN ORDER PASSED BY THE COMMISSIONER ON 30.4.2008 BY OBSERVING THAT PROVISI ONS OF SECTION 11(1)(A) OF THE ACT ARE SATISFIED. HOWEVER, THE TRUST FILE D ANOTHER APPLICATION IN FORM NO.10A ONCE AGAIN IN THIS OFFICE ON 28.1.2011 WITH A REQUEST TO CONDONE THE DELAY IN FILING THE APPLICATION AND TO GRANT REGIST RATION U/S 12A OF THE ACT WITH ITA NO.278 & 279/VIZAG/2011 SRI TRUPATAMMA AMMAVARI DEVASTHANAM, PENUGANCHIPROLU 2 RETROSPECTIVE EFFECT FROM 01.04.2004. LD. COMMISSI ONER OBSERVED THAT THE POWER TO CONDONE THE DELAY IN FILING THE APPLICATIO N FOR REGISTRATION U/S 12A OF THE ACT HAS BEEN TAKEN AWAY BY VIRTUE OF SECOND PRO VISO TO SECTION 12A(1)(A) OF THE ACT. HE APPARENTLY GRANTED REGISTRATION ONL Y FROM THE ASSESSMENT YEAR 2011-12 ONWARDS. EVEN OTHERWISE RECKONED FROM THE FIRST DAY OF APPLICATION I.E. 9.10.2007, THE ASSESSEE WOULD GET EXEMPTION FR OM 2008-09 ONLY. 3. IN THE OPINION OF THE ASSESSEE, THE LD. COMMISSIO NER OUGHT TO HAVE CONDONED THE DELAY IN FILING FORM NO.10A AND OUGHT TO HAVE GRANTED REGISTRATION FROM 1.4.2004 AND THUS AN APPEAL WAS P REFERRED BEFORE THE TRIBUNAL. AT THE TIME OF HEARING, LD. COUNSEL PLAC ED BEFORE US A COPY OF THE ORDER DATED 13.11.2014 PASSED BY THE CBDT U/S 119(2 )(A)/(B) OF THE ACT, WHEREIN THE CBDT CONDONED THE DELAY, IN EXERCISE OF THE POWERS VESTED IN HIM U/S 119(2)(B) OF THE I.T. ACT. HOWEVER, A DIREC TION WAS GIVEN TO THE CONCERNED COMMISSIONER TO CONSIDER THE GRANT OF REG ISTRATION, BY OBSERVING AS UNDER: 2. THE MATTER HAS BEEN EXAMINED BY THE BOARD. AFT ER CONSIDERING THE MATTER, THE DELAY IN FILING APPLICATION FOR REG ISTRATION U/S 12A IS HEREBY CONDONED U/S 119(2)(B) OF THE ACT 12A FOR A.YS 2005 -06 TO 2007-08. HOWEVER, IT SHALL BE OPEN FOR THE AUTHORITY GRANTIN G REGISTRATION U/S 12A OF THE ACT TO SATISFY ITSELF ABOUT THE FULFILLMENT OF CONDITIONS PRESCRIBED UNDER THE ACT WHICH ARE NECESSARY FOR GRANTING SUCH REGISTRAT ION. 4. WE HAVE HEARD THE LD. D.R. AND ALSO CAREFULLY PE RUSED THE RECORD. IN THE LIGHT OF DECISION TAKEN BY THE CBDT WE SET ASID E THE ORDER PASSED BY THE COMMISSIONER OF INCOME-TAX, VIJAYAWADA DATED 6.7.11 WITH A DIRECTION TO CONDONE THE DELAY AND TO CONSIDER GRANTING REGISTRA TION U/S 12A OF THE ACT, IF OTHER CONDITIONS PRESCRIBED UNDER THE ACT ARE FULFI LLED. 5. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS AL LOWED. PRONOUNCED IN THE OPEN COURT ON 4 TH DECEMBER14 SD/- SD/- (J. SUDHAKAR REDDY) (D. MANMOHAN) ACCOUNTANT MEMBER VICE PRESIDENT VG/SPS VISAKHAPATNAM, DATED 4 TH DECEMBER, 2014 ITA NO.278 & 279/VIZAG/2011 SRI TRUPATAMMA AMMAVARI DEVASTHANAM, PENUGANCHIPROLU 3 COPY TO 1 M/S. TIRUPATAMMA AMMAVARI DEVASTHANAM, PENUGANCHI PROLU VILLAGE, KRISHNA DIST. 2 THE CIT, VIJAYAWADA 3 THE CIT(A), VIJAYAWADA 4 THE DR, ITAT, VISAKHAPATNAM. 5 GUARD FILE. BY ORDER SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM