Andhra Evangelical Lutheran Church, , Guntur V. The Income Tax Officer(Exemptions) , Guntur

ITA 357/VIZ/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 7702 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 4 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-10-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 03-06-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: D K SONOWAL
• Keywords: Set aside
• Section: 12AA; 201

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM . , . . , BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER ./ I.T. A.NO. 357 /VIZ/201 9 ( / A SSESSMENT Y EAR : 20 1 9 - 20 ) M/S ANDHRA EVANGELICAL LUTHERAN CHURCH D.NO.5 - 98 - 6, MAIN ROAD BRODIPET GUNTUR [ PAN : A AATA 3115G ] VS. INCOME TAX OFFICER ( EXEMPTIONS ) GUNTUR ( / APPELLANT) ( / RESPONDENT) / APPELLANT BY : SHRI G.V.N.HARI, AR / RESPONDENT BY : S HRI D.K.SONOWAL, CIT, DR / DATE OF HEARING : 30 . 10 . 201 9 / DATE OF PRONOUNCEMENT : 31 . 10 . 201 9 / O R D E R P ER SHRI D.S.SUNDER SINGH, ACCOUNTANT MEMBER : TH IS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (EXEMPTIONS) [CIT(E ) ], HYDERABAD IN F. NO. CIT(E)/HYD/91(09)/12A/2018 - 19 DATED 27 .0 3 .201 9 FOR THE ASSESSMENT YEAR (A.Y.) 20 19 - 20. 2 I.T.A. NO . 357 /VIZ/201 9 , A.Y.20 1 9 - 20 ANDHRA EVANGELICAL LUTHERAN CHURCH, GUNTUR 2. ALL THE GROUNDS OF APPEAL ARE RELATED TO THE REJECTION OF APPLICATION OF THE ASSESSEE FOR GRANTING REGISTRATION U/S 12AA OF THE INCOME TAX ACT, 1961 (IN SHORT ACT). WHEN THIS APPEAL WAS TAKEN UP FOR HEARING, THE LD.AR SUBMITTED THAT THE LD.CIT(E) HAS ISSUED THE NOTICE ON 11.02.2019, POSTING THE CA SE FOR HEARING ON 22.03.2019 AND THE SAID NOTICE WAS SERVED ON THE ASSESSEE ON 18.03.2019 AS EVIDENCED FROM THE POSTAL TRACK RECORD. THE ASSESSEE IS IN GUNTUR, WHEREAS, THE LD.CIT(E) IS LOCATED AT HYDERABAD AND DUE TO PAUCITY OF TIME, THE ASSESSEE COULD NOT COMPILE THE DETAILS OR THE INFORMATION CALLED FOR BY THE LD.CIT(E) AND ATTEND BEFORE HIM FOR HEARING ON 22.03.2019. THE LD.AR REQUESTED FOR ONE MORE OPPORTUNITY FOR SUBMISSION OF THE DETAILS BEFORE THE LD.CIT(E) AND THEREFORE, REQUESTED TO REMIT THE MATTER BACK TO THE FILE OF THE LD.CIT(E) TO DECIDE THE ISSUE. 3. THE LD.DR FAIRLY CONCEDED FOR REMITTING THE MATTER BACK TO THE LD.CIT(E) TO RECONSIDER THE ISSUE. 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATERIAL PLACED ON RECORD. IN THE INST ANT CASE, THE NOTICE WAS ISSUED TO THE ASSESSEE CALLING FOR VARIOUS DETAILS AND FOR SUBMISSION OF INFORMATION AND TO PRODUCE THE ORIGINAL MEMORANDUM OF ASSOCIATION / TRUST DEED FOR VERIFICATION ETC. THE SAID NOTICE WAS SERVED ON THE ASSESSEE ON 18.03.2019 AND THE CASE WAS 3 I.T.A. NO . 357 /VIZ/201 9 , A.Y.20 1 9 - 20 ANDHRA EVANGELICAL LUTHERAN CHURCH, GUNTUR POSTED FOR HEARING ON 22.03.2019, THUS, THE TIME AVAILABLE TO THE ASSESSEE WAS ONLY 3 DAYS. THE LD.A.R SUBMITTED THAT THE TIME AVAILABLE WAS TOO SHORT FOR COLLECTING THE INFORMATION AND FURNISHING THE DETAILS HENCE, THEY COULD NEITHER AT TEND THE HEARING NOR FURNISHED THE INFORMATION. THEREFORE, IN THE INTEREST OF JUSTICE, WE ARE OF THE VIEW THAT ONE MORE OPPORTUNITY TO BE GIVEN TO THE ASSESSEE FOR FURNISHING THE DETAILS. ACCORDINGLY, WE REMIT THE MATTER BACK TO THE FILE OF THE LD.CIT(E) WITH A DIRECTION TO GIVE ONE MORE OPPORTUNITY AND DECIDE THE ASSESSEES REQUEST FOR GRANT OF REGISTRATION U/S 12AA AS PER MERITS. IN THIS CONNECTION WE DIRECT THE LD.CIT(E) TO GIVE SUFFICIENT AND REASONABLE TIME TO THE ASSESSEE FOR FURNISHING THE DETAILS . SIMILARLY, THE ASSESSEE ALSO SHOULD NOT SEEK ANY ADJOURNMENT AND COMPLY WITH THE NOTICES ISSUED BY THE CIT(E) WITHOUT FAIL. ACCORDINGLY, ORDER OF THE LD.CIT(E) IS SET ASIDE AND THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. 4 I.T.A. NO . 357 /VIZ/201 9 , A.Y.20 1 9 - 20 ANDHRA EVANGELICAL LUTHERAN CHURCH, GUNTUR ORDER PRONOUNCED IN THE OPEN COURT ON 31 ST OCTOBER, 2019 SD/ - SD/ - ( . ) ( . . ) (V. DURGA RAO) ( D.S. SUNDER SINGH ) /JUDICIAL MEMBER /ACCOUNTANT MEMBER /VISAKHAPATNAM /DATED : 31 . 10 .2019 L.RAMA, SPS / COPY OF THE ORDER FORWARDED TO: - 1. / THE ASSESSEE - M/S ANDHRA EVANGELICAL LUTHERAN CHURCH, D.NO.5 - 98 - 6, MAIN ROAD, BRODIPET, GUNTUR 2 . / THE REVENUE - INCOME TAX OFFICER, (EXEMPTIONS), GUNTUR 3. THE COMMISSIONER OF INCOME TAX ( EXEMPTIONS ) , HYDERABAD 4 . , , / DR, ITAT, VISAKHAPATNAM 5 . / GUARD FILE / BY ORDER // TRUE COPY // SR. PRIVATE SECRETARY ITAT, VISAKHAPATNAM