United Church, Visakhapatnam V. The Income Tax Officer, Exemption Ward, Visakhapatnam

ITA 340/VIZ/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 6800 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 8 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-02-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 27-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B RAMA KRISHNA
• Assessee Lawyers: R L N SOMAYAJULU
• Keywords: Maximum Marginal Rate
• Section: 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM SMC BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO , HONBLE JUDICIAL MEMBER ITA NO. 340 / VIZ /201 9 (ASST. YEAR : 20 11 - 12 ) M/S. UNITED CHURCH , D.NO. 60 - 8 - 3, PRAKASH NAGAR, MALKAPURAM, VISAKHAPATNAM. V S . ITO (EXEMPTIONS) VISAKHAPATNAM. PAN NO. AAATU 6130 B (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI R.L.N. SOMAYAJULU, CA . DEPARTMENT BY : SHRI B.RAMA KRISHNA, SR. DR DATE OF HEARING : 03 / 02 /20 20 . DATE OF PRONOUNCEMENT : 07 / 0 2 /20 20 . O R D E R TH IS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) - 9 , HYDERABAD , DATED 30 /0 1 /201 9 FOR THE ASSESSMENT YEAR 20 11 - 12 . 2. THERE IS A DELAY OF 42 DAYS IN FILING TH IS APPEAL. THE ASSESSEE HAS FILED AN AFFI D A VIT WHEREIN HE EXPLAINED BELATED FILING OF THE APPEAL . I FIND THAT THERE IS A SUFFICIENT CAUSE IN CONDONE THE DELAY. ACCORDINGLY, DELAY IS CONDONED. 3 . THE ONLY ISS U E INVOLVED IN THIS APPEAL IS WHETHER LD. CIT(A) IS JUSTIFIED IN UPHOLDING THE ORDER OF THE ASSESSING OFFICER BY TREATING THE ASSESSEE AS AOP AND LEVY THE TAX AT MMR. THE CASE OF THE 2 ITA NO. 340/VIZ/2019 ( M/S. UNITED CHURCH ) ASSESSEE IS THAT ASSESSEE IS A CHURCH , THEREFORE TAXING AT MMR IS NOT CORRECT . THE ASSESSING OFFICER HAS TAXED AT MMR ON THE GROUND THAT ASSESSEE IS NOT HAVING 12A REGISTRATION, THE SAME IS UPHELD BY THE LD. CIT(A). WHEN THE ASSESSEE IS NOT HAVING 12A REGISTRATION, THE ASSESSING OFFICER HAS RIGH T LY TREATED THE ASSESSEE AS AOP AND TAXED AT MMR , WHICH WAS RIGHTLY CONFIRMED BY THE LD.CIT(A). THUS, I FIND NO REASON TO INTERFERE WITH THE ORDER PASSED BY THE LD. CIT(A). THUS, THIS APPEAL FILED BY THE ASSESSEE IS DISMISSED. 4 . IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON TH IS 0 7 T H DAY OF FEB . , 20 20 . S D / - ( V. DURGA RAO ) JUDICIAL MEMBER DATED : 0 7 T H FEBRUARY , 20 20 . VR/ - COPY TO: 1. THE ASSESSEE M/S. UNITED CHURCH, D.NO. 60 - 8 - 3, PRAKASH NAGAR, MALKAPURAM, VISAKHAPATNAM. 2. THE REVENUE ITO (EXEMPTIONS), VISAKHAPATNAM. 3. THE CIT (EXEMPTIONS), HYDERABAD. 4. THE CIT(A) - 9, HYDERABAD. 5. THE D.R . , VISAKHAPATNAM. 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.