Akkineni Annapurna Charitable Trust, Hyderabad V. DIT (E), Hyderabad

ITA 453/HYD/2013

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 6051 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 10 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-03-2016
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Next Hearing Date: 03-12-2015
• Assessment Year: misc
• Appeal Filed On: 04-04-2013
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: KONDA RAMESH
• Assessee Lawyers: V SIVA KUMAR
• Keywords: Charitable institution; Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A, HYDERABAD BEFORE SHRI D.MANMOHAN, VICE PRESIDENT AND SHRI B.RAMAKOTAIAH, ACCOUNTANT MEMBER ITA NO.453/HYD/20 13 AKKINENI ANNAPURNA CHARITABLE TRUST, HYDERABAD (PAN - AACTA 9438 N ) V/S DIRECTOR OF INCOME - TAX(EXEMPTION) HYDERABAD (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI V.SIVA KUMAR RESPONDENT BY : SHRI KONDA RAMESH DATE OF HEARING 3.12.2015 DATE OF PRONOUNCEMENT 01.03.2016 O R D E R PER D.MANMOHAN, VICE PRESIDENT : THIS APPEAL IS FILED AT THE INSTANCE OF THE ASSES SEE TRUST AND IT IS DIRECTED AGAINST THE ORDER PASSED BY THE DIRECTOR OF INCOME- TAX(EXEMPTION), REJECTING THE APPLICATION FILED B Y THE ASSESSEE SEEKING APPROVAL UNDER S.80G(5)(VI) OF THE INCOME TAX ACT,1961. 2. AT THE OUTSET, IT MAY BE NOTED THAT THERE IS A DELAY OF 51 DAYS IN THE FILING OF THIS APPEAL. A PETITION, ACC OMPANIED BY AN AFFIDAVIT, SEEKING CONDONATION OF DELAY HAS BEEN FI LED, STATING THEREIN THAT IN THE APPEAL FILED AGAINST REJECTION OF THE A SSESSEES APPLICATION FOR GRANT OF REGISTRATION UNDER S.12AA OF THE ACT I TSELF, VIZ. ITA NO.1871/HYD/2012, GROUNDS WERE ALSO RAISED AGAINST REJECTION OF APPLICATION FOR APPROVAL UNDER S.80G(5)(VI), SINCE BOTH THESE APPLICATIONS OF THE ASSESSEE WERE REJECTED BY THE D IRECTOR OF INCOME- TAX(EXEMPTION) BY HIS COMMON ORDER DATED 27.11.2012 . IT WAS ONLY SUBSEQUENTLY WHEN MATERIAL PAPERS WERE SENT TO THE COUNSEL IN THE LAST WEEK OF MARCH, 2013 FOR ATTENDING THE HEARING BEFOR E THE TRIBUNAL, ITA NO.453/HYD/2013 AKKINENI ANNAPURNA CHARITABLE TRUST, HYDERABAD 2 THAT THE ASSESSEE WAS ADVISED TO FILE SEPARATE APPE AL AGAINST REJECTION OF APPLICATION FOR APPROVAL UNDER S.80G(5)(VI) OF T HE ACT. ACCORDINGLY, THE PRESENT APPEAL WAS FILED WITH A DELAY OF 51 DAY S. HAVING BEEN CONVINCED WITH THE REASONS FOR THE DELAY IN THE FIL ING OF THE PRESENT APPEAL, WE CONDONE THE DELAY AND PROCEED TO DISPOSE OF THE APPEAL ON MERITS. 3. COMING TO THE MERITS OF THE APPEAL, WE FIND THA T BY OUR SEPARATE ORDER OF EVEN DATE, ON THE APPEAL OF THE A SSESSEE AGAINST THE REJECTION OF APPLICATION FOR REGISTRATION UNDER S.1 2AA, VIZ. ITA NO.1871/HYD/2012, WE HAVE SET ASIDE THE ORDER OF TH E DIRECTOR OF INCOME-TAX(EXEMPTION) DATED 27.11.2012 AND RESTORED THE MATTER TO HIS FILE, WITH CERTAIN DIRECTIONS, FOR FRESH ADJUDI CATION ON MERITS. IN THIS VIEW OF THE MATTER, WE SET ASIDE THE ORDER OF THE D IRECTOR OF INCOME- TAX(EXEMPTION) DATED 27.11.2012 WITH REGARD TO REJ ECTION OF APPROVAL UNDER S.80G(5)(VI) OF THE ACT ALSO, FOR FRESH DECIS ION IN CONSONANCE WITH THE VIEW THAT MAY BE TAKEN ON THE APPLICATION FOR REGISTRATION UNDER S.12AA OF THE ACT, IN ACCORDANCE WITH LAW AND AFTER GIVING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOW ED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 01.03.2016 SD/- SD/- (B.RAMAKOTAIAH) (D.MANMOHAN) ACCOUNTANT MEMBER. VICE PRESIDENT DT/- 01 MARCH, 2016 ITA NO.453/HYD/2013 AKKINENI ANNAPURNA CHARITABLE TRUST, HYDERABAD 3 COPY FORWARDED TO: 1. AKKINENI ANNAPURNA CHARITABLE TRUST, 8-2-203/82/ A ROAD NO.2, JUBILEE HILLS HYDERABAD 2. DIRECTOR OF INCOME - TAX(EXEMPTION) HYDERABAD 3. ASST. DIRECTOR OF INCOME - TAX(EXEMPTION) II, HYDERABAD 4. DEPARTMENTAL REPRESENTATIVE ITAT, HYDERABAD B.V.S.