Siva Educational Society, Vizianagaram V. The Commissioner of Income Tax(Exemption), , Hyderabad

ITA 341/VIZ/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 7771 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 8 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-01-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 21-10-2019
• Assessment Year: 2018-2019
• Appeal Filed On: 27-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S RAVI SHANKAR NARAYAN
• Keywords: Set aside
• Section: 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO , HONBLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH , HONBLE ACCOUNTANT MEMBER I . T . A . NO. 341 /VIZ/2019 SIVA EDUCATIONAL SOCIETY , 1/BALAJI NAGAR, THOTAPALEM , VIZIANAGARAM . VS. CIT(EXEMPTIONS) , HYDERABAD . PAN NO. AAYAS 710 1 D (APP ELLANT ) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : S. RAVI SHANKAR NARAYAN , CIT(DR) DATE OF HEARING : 23 / 0 1 /20 20 . DATE OF PRONOUNCEMENT : 29 / 01 /20 20 . O R D E R PER V. DURGA RAO , JUDICIAL MEMBER TH IS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX ( EXEMPTIONS ) , HYDERABAD , DATED 25 /0 3 /201 9 , WHEREBY ASSESSEES APPLICATION FOR REGISTRATION U/SEC. 12A HAS BEEN REJECTED. 2. THE ASSESSEE IS AN EDUCATIONAL SOCIETY , FILED APPLICATION IN FORM NO. 10A SEEKING REGISTRATION U/SEC. 12A OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS 'ACT') . SINCE THE ASSESSEE HAS NOT FILED THE ORIGINAL TRUST DEED/MOA AND ACCOUNTS , THE LD.CIT(E ) REJECTED THE APPLICATION FOR REGISTRATION ON THE GROUND 2 ITA NO. 341/VIZ/2019 ( SIVA EDUCATIONAL SOCIETY ) THAT NON - FILING OF DETAILS, ASSESSEES AIMS & OBJECTS COULD NOT BE VERIFIED. 3 . NONE APPEARED ON BEHALF OF THE ASSESSEE. LD.DR SUPPORTED THE ORDER PASSED BY THE LD. CIT(E). 4 . WE FIND THAT ASSESSEES APPLICATION FOR SEEKING REGISTRATION U/SEC. 12A HAS BEEN REJ E CTED BY THE LD.CIT(E) ON THE GROUND THAT ASSESSEE HAS NOT FILED THE DETAILS , SUCH AS , ORIGINAL TRUST DEED/ MOA AND ACCOUNTS . I N THE INTEREST OF JUSTICE , ONE MORE OPPORTUNITY SHOULD BE GRANTED TO THE ASSESSEE , T HEREFORE, I SET ASIDE THE ORDER PASSED BY THE LD.CIT(E) AND DIRECT HIM TO PASS THE ORDERS AFRESH IN ACCORDANCE WITH LAW AFTER PROVID I NG REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO FILE ALL THE DETAILS , WHICH ARE REQUIRED TO BE CONSIDERED , BEFORE THE LD.CIT(E) ON THE DATE IS GIVEN FOR HEARING W ITHOUT FAIL. THUS, THIS APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. 5. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE . ORDER PRONOUNCED IN OPEN COURT ON TH IS 2 9 T H DAY OF JAN ., 2020 . S D / - S D / - (D.S. SUNDER SINGH) (V. DURGA RAO) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : JANUARY , 20 20 . 3 ITA NO. 341/VIZ/2019 ( SIVA EDUCATIONAL SOCIETY ) VR/ - COPY TO: 1. THE ASSESSEE - SIVA EDUCATIONAL SOCIETY, 1/BALAJI NAGAR, THOTAPALEM, VIZIANAGARAM. 2. THE REVENUE CIT(EXEMPTIONS), HYDERABAD. 3. THE D.R . , VISAKHAPATNAM. 4. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.