M/s Sanga Mitra Developmnet Association, Visakhapatnam V. THE CIT-1, VISAKHAPATNAM, Visakhapatnam

ITA 294/VIZ/2012

• Counselvise Citation: [2015] 134 COUNSELVISE.COM (IT) 0258 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 3 year(s) 1 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-09-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 08-09-2015
• Assessment Year: misc
• Appeal Filed On: 02-08-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: TH LUCAS PETER
• Section: 80G; 12A

Judgement Text

ITA NO.294/VIZAG/2012 M/S. SANGA MITHRA DEVELOPMENT ASSOCIATION 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.294/VIZAG/2012 ( / ASSESSMENT YEAR : NA ) M/S. SANGA MITHRA DEVELOPMENT ASSOCIATION VISAKHAPATNAM VS. CIT - 1 VISAKHAPATNAM [ PAN: AADTS 4810P ] (, , , , / APPELLANT) (-., -., -., -., / RESPONDENT ) , / / APPELLANT BY : SHRI G.V.N. HARI, AR -., / / RESPONDENT BY : SHRI TH. LUCAS PETER , CIT(DR) / 3 / DATE OF HEARING : 08 .09.2015 / 3 / DATE OF PRONOUNCEMENT : 24.09.2015 / O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF CHIEF COMMISSIONER OF INCOME TAX (OSD), VISAKHAPATN AM DATED 14.06.2012. THE ASSESSEE HAS RAISED FOLLOWING GROU NDS OF APPEAL:- 1. THE ORDER OF THE LD. CIT, VISAKHAPATNAM IS CONTRARY TO THE FACTS OF THE CASE AND ALSO THE LAW APPLICABLE TO THE FACTS OF TH E CASE. 2. THE LD. CIT, VISAKHAPATNAM ERRED IN REFUSING TO GRA NT RENEWAL OF RECOGNITION U/S 80G OF THE INCOME TAX ACT, 1961. ITA NO.294/VIZAG/2012 M/S. SANGA MITHRA DEVELOPMENT ASSOCIATION 2 3. THE LD. CIT, OUGHT TO HAVE APPRECIATED THAT THE APP ELLANT SOCIETY FULFILLED THE REQUISITE CONDITIONS FOR BEING ELIGIBLE TO BE G RANTED RENEWAL OF RECOGNITION U/S 80G OF THE ACT. 2. FACTS IN BRIEF ARE THAT THE ASSESSEE M/S. SANGA MITHRA DEVELOPMENT ASSOCIATION FILED AN APPLICATION FOR RE GISTRATION U/S 12A OF THE INCOME TAX ACT, 1961 (HEREINAFTER CALLED AS AC T) ALONG WITH FORM NO.10A ON 20.1.2004. THE LD. COMMISSIONER GRANTED REGISTRATION U/S 12A OF THE ACT TO THE ASSESSEE W.E.F. 30.8.2001 BY ORDER DATED 17.5.2005. SUBSEQUENTLY, THE ASSESSEE FILED AN APP LICATION TO GRANT EXEMPTION U/S 80G OF THE ACT. THE SAME WAS CONSIDE RED AND GRANTED BY THE COMMISSIONER FOR THE PERIOD FROM 1.4.2004 TO 31.3.2007. THE ASSESSEE HAS AGAIN FILED AN APPLICATION FOR GRANT O F RECOGNITION FOR EXEMPTION U/S 80G OF THE ACT ON 15.12.2011. THE LD . CHIEF COMMISSIONER (OSD) REJECTED THE APPLICATION OF THE ASSESSEE FOR RENEWAL U/S 80G OF THE ACT ON THE GROUND THAT NONE APPEARED ON BEHALF OF THE ASSESSEE AND ALSO NOT FILED NECESSARY DETAIL S. THE ASSESSEE CARRIED THE MATTER IN APPEAL BEFORE THE TRIBUNAL. THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT HE IS READY TO FILE ALL THE RELEVANT DETAILS BEFORE THE LD. COMMISSIONER AND PRAYED FOR ONE MORE OPPORTUNITY. ON THE OTHER HAND, THE LD. D.R. SUPPORTED THE ORDER PA SSED BY THE CHIEF COMMISSIONER (OSD). 4. WE HAVE HEARD BOTH THE SIDES, PERUSED THE RECORDS AN D GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW AND ALS O PAPER BOOK FILED BY ITA NO.294/VIZAG/2012 M/S. SANGA MITHRA DEVELOPMENT ASSOCIATION 3 THE ASSESSEE. THE ASSESSEE M/S. SANGA MITHRA DEVEL OPMENT ASSOCIATION GOT REGISTRATION U/S 12A OF THE ACT W.E.F. 30.8.200 1. SUBSEQUENTLY, RECOGNITION FOR EXEMPTION U/S 80G OF THE ACT IS ALS O GRANTED TO THE ASSESSEE FOR THE PERIOD FROM 1.4.2004 TO 31.3.2007. BUT THE LD. CHIEF COMMISSIONER (OSD) HAS REJECTED THE RENEWAL FOR REC OGNITION U/S 80G OF THE ACT ON THE GROUND THAT RELEVANT DETAILS ARE NOT FILED. 5. WE FIND THAT IN THE INTEREST OF JUSTICE ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE. THEREFORE, WE SET ASIDE THE ORDER PASSED BY LD. CHIEF COMMISSIONER AND DIRECT THE CHIEF COMMISS IONER TO CONSIDER THE ISSUE AFRESH IN ACCORDANCE WITH LAW AFTER CONSI DERING THE RELEVANT DETAILS FILED BY THE ASSESSEE. 6. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. THE ABOVE ORDER WAS PRONOUNCED IN THE OPEN COURT ON 24 TH SEPT15. SD/- SD/- ( (( ( . . . . ) ( ) ( ) ( ) ( . .. . . . . . ) )) ) ( (( ( G. MANJUNATHA) ( (( ( V. DURGA RAO ) )) ) / // / ACCOUNTANT MEMBER / // / JUDICIAL MEMBER /VISAKHAPATNAM: 6 / DATED : 24 TH SEPT15 VG/SPS ITA NO.294/VIZAG/2012 M/S. SANGA MITHRA DEVELOPMENT ASSOCIATION 4 / - 7 / COPY OF THE ORDER FORWARDED TO :8 1. , / THE APPELLANT M/S. SANGA MITHRA DEVELOPMENT ASSOCIATION, PEDASHIKALIPALEM VILLAGE, KOKKITAPALLI POST, YELLAM ANCHILI MANDAL, VISAKHAPATNAM- 531055. 2. -., / THE RESPONDENT CIT-1, VISAKHAPATNAM 3. ; () / THE CIT(A), VISAKHAPATNAM 4. -, , / // / DR, ITAT, VISAKHAPATNAM 5 . . . . / GUARD FILE / BY ORDER // TRUE COPY // @A ( SR.PRIVATE SECRETARY ) , / // / ITAT, VISAKHAPATNAM