Godavari Vidya Vikas Chaitanya Society , West Godavari V. Commissioner of Income Tax, (Exemptions), Hyderabad

ITA 308/Hyd/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 7504 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 5 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-08-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Assessment Year: 2019-2020
• Appeal Filed On: 08-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANJALA SAHU
• Keywords: Opportunity of being heard
• Section: 12A; 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD A BENCH, HYDERABAD (THROUGH VIDEO CONFERENCING ) BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER ITA NO. 308 /HYD /201 9 ASSESSMENT YEAR: 201 9 - 2020 GODAVARI VIDYA VIKAS CHAITANYA SOCIETY TADEPALLIGUDEM WEST GODAVARI PAN:AA CAG8786A VS. COMMISSIONER OF INCOME TAX ( EXEMPTIONS ) HYDERABAD (APPELLANT) (RESPONDENT) ASESSEE BY: NONE REVENUE BY : S MT. ANJALA SAHU, D.R. DATE OF HEARING: 31 /0 8 /2020 DATE OF PRONOUNCEMENT: 31/ 08/2020 ORDER PER SMT. P. MADHAVI DEVI, J.M. THIS IS ASESSEE S APPEAL FOR THE A.Y . 20 19 - 2020 AGAINST THE ORDER OF THE CIT( EXEMPTIONS ) DATED 11.01.2019 REJECTING ASSESSEES APPLICATION FOR REGISTRATION U/S 12A OF THE INCOME TAX ACT, 1961. BEFORE THE TRIBU N AL, THE A SESSEE HAS RAISED THE FOLLOWING GROUNDS OF APPEAL. 1. THE ORDER OF THE LD.CIT(EXEMPTIONS) IS ERRONEOUS AND NOT BASED ON THE FACTS OF THE CASE. ITA NO. 308/HYD/2019 GODAVARI VIDYA VIKAS CHAITANYA SOCIETY 2 2. THE LD.CIT - E IGNORED THE FACT THAT THE APPELLANT WAS CARRYING ON CHARITABLE ACTIVITIES SINCE INCEPTION AND NO OPPORTUNITY WAS GIVEN TO THE APPELLANT AND ON THE CONTRARY RELIED UPON THE CASE OF CIT VS. ANNADAN TRUST ON THE GROUND THAT FACTS ARE SIMILAR TO THAT OF THE APPELLANT AND ALSO THAT NO OPPORTUNITY WAS AFFORDED TO EXPLAIN THE FACT THAT THE CASE LAW DOES NOT APPLY TO TH E APPELLANT. 2. AFTER GOING THROUGH THE ORDER OF THE CIT (EXEMPTIONS), WE FIND THAT ASSESSEES SUBMISSIONS ON THE ISSUE HAVE NOT AT ALL BEEN CONSIDERED BY THE CIT(E) , WHO DENIED REGISTRATION U/S 12A ONLY ON THE BASIS OF JUDGEMENT OF HONBLE HIGH COURT OF KERALA IN THE CASE OF CIT VS. ANNADAN TRUST (2018) REPORTED IN 96 TAXMANN.COM 207. THEREFORE, WE ARE SATISFIED THAT ASSESSEE WAS NOT GIVEN PROPER OPPORTUNITY TO PRESENT IT S CASE BEFORE THE CIT(E). IN VIEW OF THE SAME , WE SET ASI DE THE ORDER OF CIT (E) AND REMAND THE ISSUE TO HIS FILE FOR DE - NOVO CONSIDERATION OF ASSESSEES APPLICATION IN ACCORDANCE WITH LAW. NEEDLESS TO MENTION THAT ASSESSEE SHALL BE GIVEN PROPER OPPORTUNITY OF BEING HEARD. 3. IN THE RESULT , ASSESSEES APPEAL IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 31 ST AUGUST, 2020. SD/ - SD/ - ( D.S. SUNDER SINGH ) ACCOUNTANT MEMBER (P. MADHAVI DEVI) JUDICIAL MEMBER HYDERABAD, DATED 31 ST AUGUST, 2020. *GMV ITA NO. 308/HYD/2019 GODAVARI VIDYA VIKAS CHAITANYA SOCIETY 3 COPY TO: 1 GODAVARI VIDYA VIKAS CHAITANYA SOCIETY, 5 - 89 LAKSHMIPURA AGRAHARAM, TADEPALLIGUDEM, WEST GODAVARI DISTRICT, A.P. 534 101 2 CIT(EXEMPTIONS), HYDERABAD 3 A CIT ( E) VIJAYAWADA 4 ITO (E ) RAJAHMUNDRY 5 THE DR, ITAT HYDERABAD 6 GUARD FILE