Community Reconstruction of Social Service, Hyderabad V. CIT, Tirupathi

ITA 307/HYD/2010

• Counselvise Citation: [2010] 135 COUNSELVISE.COM (IT) 6089 (ITAT-HYDERABAD)
• Duration Of Justice: 9 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-12-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 26-02-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K E SUNIL BABU
• Assessee Lawyers: S RAMA RAO
• Keywords: Condonation of delay
• Section: 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B', HYDERABAD BEFORE SHRI G.C.GUPTA, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA NO.306 TO 309/HYD/2010 COMMUNITY RECONSTRUCTION OF SOCIAL SERVICE, VELKUR VILLAGE, CHITTOOR DISTRICT ( PAN - AAAJC 0135 C ) V/S. ASST COMMISSIONER OF INCOME- TAX CIRCLE 1(1), TIRUPATI. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI S.RAMA RAO RESPONDENT BY : SHRI K.E. SUNIL BABU O R D E R PER BENCH: THESE FOUR APPEALS BY THE ASSESSEE ARE DIRECTED AGAINST T HE ORDERS OF THE COMMISSIONER OF INCOME-TAX TIRUPATI. SINCE COMMON ISSUES ARE INVOLVED, THESE APPEALS ARE BEING DISPOSED OFF BY THIS COMMON ORDE R FOR THE SAKE OF CONVENIENCE. ITA NO.306 AND 309 /HYD/2010: 2. LET US FIRST TAKE UP FOR CONSIDERATION, THE APPEAL S ITA NOS. 306 AND 309/HYD/2010. 3. THE ONLY ISSUE INVOLVED IN THESE APPEALS OF THE ASSESSE E IS REGARDING REFUSAL OF REGISTRATION UNDER S.12AA OF THE ACT AND RE COGNITION UNDER S.80G OF THE ACT. ITA NO.306 TO 309/HYD/20 10 COMMUNITY RECONSTRUCTION OF SOCIAL SERVICE, VELKUR VIL LAGE, CHITTOOR DISTRICT 2 4. THERE IS A DELAY OF 403 DAYS IN THE FILING OF TH ESE APPEALS BY THE ASSESSEE BEFORE THE TRIBUNAL. THE ASSESSEE HAS FILED APPLICA TION REQUESTING FOR CONDONATION OF DELAY IN FILING THESE APPEALS BEFORE TH E TRIBUNAL. WE HAVE HEARD THE PARTIES ON THE ISSUE OF CONDONATION OF DELAY IN FIL ING THE PRESENT APPEALS BEFORE THE TRIBUNAL. THE ASSESSEE HAS EXPLAINED THAT IT HAS APPROACHED INCOME- TAX PRACTITIONER, WHO WAS DEALING WITH THE CASE AND SOU GHT HIS ADVICE. THE ASSESSEE WAS ADVISED TO FILE ANOTHER APPLICATION FOR REGIST RATION UNDER S.12AA AND ALSO FOR RECOGNITION UNDER S.80G OF THE ACT AND ACCORDI NGLY FRESH APPLICATIONS IN FORMS NO.10A AND 10G WERE FILED ON 31.3.2009, BUT TH E SAME WERE REJECTED VIDE LETTERS DATED 10.8.2009. THE SECRETARY OF THE SOCIETY WAS SUFFERING FROM ILLNESS DURING THE RELEVANT PERIOD. THE SOCIETY CONSULTED A CHA RTERED ACCOUNTANT AT TIRUPATI IN THE LAST WEEK OF JANUARY 2009 AND ALSO CO NSULTED AN ADVOCATE AND THEN IT TRANSPIRED THAT AN APPEAL HAS TO BE FILED BE FORE THE TRIBUNAL AGAINST THE ORIGINAL ORDER DATED 17.11.2008. THE SAID CHARTERED ACCOUNTANT MET WITH AN ACCIDENT RESULTING IN LEG FACTURE AND WAS BED RIDDEN, W HICH RESULTED IN FURTHER DELAY IN FILING THE APPEAL BEFORE THE TRIBUNAL. IN THESE FACTS OF THE CASE, WE HOLD THAT IT IS A FIT CASE FOR THE CONDONATION OF DELAY IN F ILING THESE APPEALS BEFORE THE TRIBUNAL. ACCORDINGLY DELAY IN FILING THE APPEAL IS CONDONED. 5. WE HAVE HEARD THE PARTIES. WE FIND THAT THE ORD ER REFUSING REGISTRATION UNDER S.12AA AND RECOGNITION UNDER S.80G OF THE ACT WERE PASSED BY THE COMMISSIONER OF INCOME-TAX TIRUPATI EX-PARTE AGAIN ST THE ASSESSEE, AS THE ASSESSEE SOCIETY COULD NOT RESPOND TO THE NOTICES OF HEARING AND THERE WAS NON- COMPLIANCE TO THE NOTICES BY THE SOCIETY. ASSESSEE HAS EX PLAINED THE REASONS FOR NON-COMPLIANCE ON ITS PART TO THE NOTICES ISSUED BY THE DEPARTMENT WITH REGARD TO THE REGISTRATION UNDER S.12A OF THE ACT A ND RECOGNITION UNDER S.80G OF THE ACT. IN THE FACTS OF THE CASE, WE ARE OF THE VIEW T HAT IT SHALL BE IN THE INTERESTS OF JUSTICE TO GIVE ONE MORE OPPORTUNITY TO TH E ASSESSEE TO PLEAD ITS CASE REGARDING REGISTRATION UNDER S.12A OF THE ACT AND RE COGNITION UNDER S.80G OF THE ITA NO.306 TO 309/HYD/20 10 COMMUNITY RECONSTRUCTION OF SOCIAL SERVICE, VELKUR VIL LAGE, CHITTOOR DISTRICT 3 ACT BEFORE THE REVENUE AUTHORITIES AND ACCORDINGLY, THE IMPUGNED ORDER PASSED BY THE COMMISSIONER OF INCOME-TAX TIRUPATI REFUSING RE GISTRATION UNDER S.12A OF THE ACT AND RECOGNITION UNDER S.80G OF THE ACT IS SET ASI DE TO HIS FILE WITH A DIRECTION TO PASS A DE NOVO ORDER IN ACCORDANCE WITH LAW AFTER PROVIDING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. THE A SSESSEE IS DIRECTED TO COOPERATE WITH THE DEPARTMENT IN THE MATTER OF DISPO SAL OF ITS APPLICATION FOR REGISTRATION UNDER S.12A OF THE ACT AND RECOGNITION U NDER S.80G OF THE ACT AND TO PRODUCE ITS BOOKS OF ACCOUNT, AUDIT REPORT AND OTHER INF ORMATION, WHICH MAY BE REQUIRED BY THE DEPARTMENT. ASSESSEE SHALL ALSO BE AT LIB ERTY TO FILE ANY OTHER EVIDENCE IN SUPPORT OF ITS CASE FOR REGISTRATION UNDER S. 12A OF THE ACT AND RECOGNITION UNDER S.80G OF THE ACT.. WE DIRECT ACCORDING LY. ITA NO.307 AND 308 /HYD/2010: 6. THESE APPEALS OF THE ASSESSEE ARE FILED AGAINST TH E ORDER OF THE COMMISSIONER OF INCOME-TAX TIRUPATI, REFUSING REGISTRAT ION UNDER S.12AA OF THE ACT AND RECOGNITION UNDER S.80G OF THE ACT ON THE SECOND APPLICATIONS MADE BY THE ASSESSEE REGISTRATION UNDER S.12AA OF THE ACT AND RECO GNITION UNDER S.80G OF THE ACT. 7. WE HAVE HERD THE PARTIES AND WE FIND THAT THE FI RST APPLICATIONS OF THE ASSESSEE FOR REGISTRATION UNDER S.12AA OF THE ACT AND RE COGNITION UNDER S.80G OF THE ACT WERE REJECTED BY THE COMMISSIONER OF INCOME-TAX TIRUAPTI, AND THEREFORE, THE ASSESSEE HAS AGAIN PREFERRED TO FILE FRESH APPLICATION S FOR REGISTRATION UNDER S.12AA OF THE ACT AND RECOGNITION UNDER S.80G OF THE ACT.. THE COMMISSIONER OF INCOME-TAX HAS REJECTED THESE APPLICATIONS MADE UNDER S.1 2A AND S.80G OF THE ACT, BY OBSERVING THAT THE REMEDY DOES NOT LIE IN MAKI NG ANY FURTHER APPLICATION IN THIS REGARD. IN VIEW OF THE FACT THAT WE HAVE SET SIDE THE ISSUE OF REGISTRATION UNDER S.12A OF THE ACT AND RECOGNITION UNDER S.80G OF THE ACT TO THE FILE OF THE ITA NO.306 TO 309/HYD/20 10 COMMUNITY RECONSTRUCTION OF SOCIAL SERVICE, VELKUR VIL LAGE, CHITTOOR DISTRICT 4 COMMISSIONER OF INCOME-TAX TIRUPATI, WHILE CONSIDERING T HE ASSESSEE'S APPEALS ITA NOS 306 AND 309/HYD/2010 HEREINABOVE, WE HOLD THA T THESE APPEALS PREFERRED BY THE ASSESSEE HAVE BECOME INFRUCUTUOUS. THESE APPEALS ARE DISMISSED ACCORDINGLY. 8. IN THE RESULT, APPEALS ITA NO.S306 AND 309 /HYD/20 10 ARE ALLOWED FOR STATISTICAL PURPOSES AND APPEALS NO.307 AND 308/HYD/2010 ARE DISMISSED. ORDER PRONOUNCED IN THE COURT ON 3.12.2010 SD/- SD/- (CHANDRA POOJARI) (G.C.GUPTA) ACCOUNTANT MEMBER VICE PRESIDENT DT/- 3RD DECEMBER, 2010 COPY FORWARDED TO: 1. COMMUNITY RECONSTRUCTION OF SOCIAL SERVICE, (VELKUR VILLAGE, CHITTOOR DISTRICT) C/O. SHRI S.RAMA RAO, ADVOCATE, 10 2 SHRIYA'S ELEGANCE, DOOR NO.3-6-643, STREET NO.9, HIMAYATNAGAR, HYDERABAD. 2. ASST. COMMISSIONER OF INCOME-TAX, CIRCLE 1(1), TIRU PATI 3. COMMISSIONER OF INCOME-TAX TIRUPATI 4. DEPARTMENTAL REPRESENTATIVE, ITAT, HYDERABAD. B.V.S.