Sri Venkateswara Vidya Peeth, Hyderabad V. THE CIT(EXEMPTIONS), Hyderabad

ITA 38/VIZ/2016

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 0303 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 2 year(s) 7 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-09-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2015-2016
• Appeal Filed On: 01-02-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DEBA KUMAR SONAWAL
• Keywords: Retrospective amendment; Set aside
• Section: 80G; 12A; 201; 20

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 ITA NO. 38 / VIZ /201 6 (ASST. YEAR : 20 15 - 16 ) M/S. SRI VENKATESWARA VIDYA PEETH, C/O SAMUEL NAGADESI, CA, 408, SRI RAMAKRISHNA TOWERS, BESIDE IMAGE HOSPITAL, NAGARJUNA NAGAR, AMEERPET, HYDERABAD, TELANGANA . V S . CIT(EXEMPTIONS) , HYDERABAD. PAN NO. AAETS 8295 F (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI SAMUEL NAGADESI, FC A. DEPARTMENT BY : SHRI DEBA KUMAR SONAWAL, CIT DR DATE OF HEARING : 10 / 0 9 /201 8 . DATE OF PRONOUNCEMENT : 12 / 09 /201 8 . 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 20 / 1 0/201 5 FOR THE ASSESSMENT YEAR 20 15 - 16 . 2. THERE IS A DELAY OF 34 DAYS IN FILING OF THIS APPEAL. THE ASSESSEE HAS FILED AN AFFIDAVIT WHEREIN HE EXPL A IN E D THE REASONS FOR DELAY. WE FIND THAT THERE IS A SUFFICIENT CAUSE TO CONDONE THE DELAY . ACCORDINGLY, DELAY IS CONDONED. 2 ITA NO. 38/VIZ/2016 ( M/S. SRI VENKATESWARA VIDYA PEETH ) 3 . SO FAR AS MERITS OF THE CASE IS CONCERNED, THE ASSESSEE HAS FILED AN APPLICATION IN FORM NO. 10A FOR REGISTRATION UNDER SECTION 12A(1)( AA ) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS 'ACT') ON 30/04/2015. THE LD. COMMISSIONER HAS GRANTED THE REGISTRATION BY ORDER DATED 20/10/2015 FROM THE DATE OF FILING OF APPLI C ATION I.E. 30/04/2015 . 4 . ON APPEAL BEFORE US, LD. AUTHORIZED REPRESENTATIVE FOR THE ASSESSEE HAS SUBMITTED THAT ASSESSEE HAS ALREADY HAVING A REGISTRATION FROM 1978 ONWARDS AND HE HAS POINTED OUT FROM THE PAPER BOOK AT PAGE NO.3 7 , THE REVENUE HAS RENEWED 80G TO THE ASSESSEE FOR THE PERIOD OF 01/09/1979 TO 31/03/1982 WHICH SHOWS THAT THE ASSESSEE IS HAVING 12A REGISTRATION OF THE I.T. ACT. T HOUGH , THERE IS NO 12A ORDER WITH THE ASSESSEE , BY CONSIDERING THE RENEWAL ORDER PASSED UNDER SECTION 80G , REGISTRATION UNDER SECTION 12A MAY BE GRANTED WITH RETROSPECTIVE EFFECT. 5. ON THE OTHER HAND, LD. DEPARTMENTAL REPRESENTATIVE SUPPORTED THE ORDER PASSED BY THE LD. COMMISSIONER. 6 . WE HAVE HEARD BOTH THE SIDES, PERUSED THE MATERIAL AVAILABLE ON RECORD AN D ORDERS OF THE AUTHORITIES BELOW. 7 . THE ASSESSEE IS A REGISTERED SOCIETY CARRYING ON EDUCATIONAL ACTIVITIES, FILED AN APPLICATION IN FORM NO. 10A FOR GRANT OF REGISTRATION UNDER SECTION 12A OF THE ACT. THE LD. COMMISSIONER 3 ITA NO. 38/VIZ/2016 ( M/S. SRI VENKATESWARA VIDYA PEETH ) HAS GRANTED 12A REGISTRATION F ROM T HE DATE OF FILING OF APPLICATIO N I.E. 30/04/2015 BY ORDER DATED 20/10/2015. THE CASE OF THE ASSESSEE BEFORE US IS THAT LD. COMMISSIONER OUGHT TO HAVE BEEN CONSIDERED 12A REGISTRATION WITH RETROSPECTIVE EFFECT. FOR THAT, HE POINTED OUT AT PAGE NO. 37 OF THE PAPER BOOK, WHEREIN ASSESSEE MADE AN APPLICATION TO THE LD. COMMISSIONER, VISAKHAPATNAM CLAIMING RENEWAL UNDER SECTION 80G FOR THE PERIOD 01/09/1979 TO 31/03/1982 AND BY ORDER DATED NIL, THE LD. COMMISSIONER HAS GRANTED RENEWAL OF 80G TO THE ASSESSEE. IT IS ALSO SUBMITTED BY THE AUTHORIZED REPRESENTATIVE FOR THE ASSESSEE THAT UNLESS 12A REGISTRATION IS GRANTED TO THE ASSESSEE, NO 80G RENEWAL WILL BE GRANTED. THEREFORE, THE ASSESSEE IS ALREADY HAVING 12A REGISTRATION AND WAS NOT ABLE TO PRODUCE CERTIFICATE BECAUSE IT IS NOT AVAILABLE WITH THE ASSESSEE. BY CONSIDERING THE RENEWAL APPLICATION DATED 22/12/1980 , HIS CASE HAS TO BE CONSIDERED WITH RETROSPECTIVELY . THE ASSESSEE HAS ONLY FILED A X EROX COPY OF THE RENEWAL OF 80G BEFORE US FOR T HE PERIOD 01/09/1979 TO 31/03/1982, BUT NO DETAILS ARE FILED IN RESPECT OF SUBSEQUENT YEARS AND THIS FACT IS NOT CONSIDERED BY THE LD.COMMISSIONER WHILE GRANTING 12A REGISTRATION TO THE ASSESSEE BY ORDER DATED 20/10/2015. WE FIND THAT THERE IS A MERIT IN THE ARGUMENT OF THE ASSESSEE, HOWEVER, WE ARE OF THE OPINION THAT THE RENEWAL 4 ITA NO. 38/VIZ/2016 ( M/S. SRI VENKATESWARA VIDYA PEETH ) APPLICATION DATED 22/12/1980, 80G IS GRANTED FROM 01/09/1979 TO 31/03/1982 . IT IS NOT CLEAR WHAT HAPPENED SUBSEQUENTLY WITH REGARD TO 80G. THE ASSESSEE IS ALSO NOT IN A POSITION TO PRODUCE COPY OF 12A REGISTRATION . UNDER THESE FACTS AND CIRCUMSTANCES OF THE CASE , WE ARE OF THE OPINION THAT ALL THE DETAILS ARE NEEDED TO BE VERIFIED / EXAMINED. ACCORDINGLY, WE SET ASIDE THE ORDER PAS SED BY THE LD. COMMISSIONER FOR THE LIMITED PURPOSE I.E. ONLY TO EXAMINE WHETHER ASSESSEE IS ELIGIBLE FOR 12A RETROSPECTIVELY BASED ON HIS RENEWAL APPLICATION DATED 22/12/1980 AND IS DIRECTED TO DECIDE THE ISSUE DENOVO IN ACCORDANCE WITH LAW. 8 . IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON TH IS 1 2 T H DAY OF SEP . , 201 8 . S D / - S D / - ( D.S. SUNDER SINGH ) ( V. DURGA RAO ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 1 2 T H SEP. , 201 8 . VR/ - 5 ITA NO. 38/VIZ/2016 ( M/S. SRI VENKATESWARA VIDYA PEETH ) COPY TO: 1. THE ASSESSEE - M/S. SRI VENKATESWARA VIDYA PEETH, C/O SAMUEL NAGADESI, CA, 408, SRI RAMAKRISHNA TOWERS, BESIDE IMAGE HOSPITAL, NAGARJUNA NAGAR, AMEERPET, HYDERABAD . 2. THE REVENUE CIT(EXEMPTIONS), HYDERABAD. 3. THE D.R . , VISAKHAPATNAM. 4. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.