Vigyan Bharati Charitable Trust, Bhubaneswar V. CIT (xemptions), Hyderabad

ITA 454/CTK/2017

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 5618 (ITAT-CUTTACK)
• Duration Of Justice: 7 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-06-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2017-2018
• Appeal Filed On: 24-11-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAAD KIDWAI
• Assessee Lawyers: B D OJHA
• Keywords: Charitable institution

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/SHRI N.S SAINI, ACCOUNTANT MEMBER AND PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA NO. 454 /CTK/2017 VIGYAN BHARATI CHARITABLE TRUST, PLOT NO.A /103, SAHID NAGAR, BHUBANESWAR. VS. CIT(EXEMPTION), HYDERABAD PAN/GIR NO. AAATV 4531 H (APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY : SHRI B.D.OJHA, AR REVENUE BY : SHRI SAAD KIDWAI, CIT DR DATE OF HEARING : 26/06/ 2018 DATE OF PRONOUNCEMENT : 26 /06/ 2018 O R D E R PER N.S.SAINI, AM THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT( E ) , HYDERABAD DATED 23.12.2016. 2. THE SOLE ISSUE INVOLVED IN THIS APPEAL IS THAT THE CIT( E ) WAS NOT JUSTIFIED IN REJECTING THE APPLICATION FOR APPROVAL U/S.80G(5)(VI) OF THE ACT. 3. THE APPEAL FILED BY THE ASSESSEE IS BARRED BY LIMITATION OF 261 DAYS. THE ASSESSEE HAS FILED CONDONATION PETITION, WHEREIN, IT HAS BEEN STATED THAT THE ASSESSEE HAS PREFERRED APPEAL BEFORE THE TRIBUNAL FOR REJECTION OF THE APPLICATION FOR REGISTRATION U/S.12AA OF THE ACT, WHEREIN, THE ASSESSEE HAS ALSO RAISED THE ISSUE FOR NOT GRANTING APPROVAL TO THE ASSESSEE U/S.80G(5)(VI) OF THE ACT. LD A.R. SUBMITTED THAT THE CI T(E) HAD PASSED 2 ITA NO. 454/CTK/2017 A SINGLE ORDER REJECTING APPLICATION FOR REGISTRATION U/S.12AA OF THE ACT AND ALSO REJECTED THE APPROVAL U/S.80G(5)(VI) OF THE ACT . AS THE REGISTRATION U/S.12AA OF THE ACT AND APPROVAL U/S.80G(5)(VI) WAS REFUSED, THE ASSESSEE FILED A SINGL E APPEAL ON BOTH THE ISSUES. THUS, THE DELAY IN FILING THE APPEAL IS NOT INTENTIONAL AND MALAFIDE AND, THEREFORE, REQUESTED FOR CONDONATION OF THE DELAY. 4. LD D.R. HAD NO OBJECTION TO THE CONDONATION OF THE DELAY. 5. FURTHER, LD A.R. SUBMITTED THAT THE T RIBUNAL IN ITA NO.49/CTK/2017 ORDER DATED 2.11.2017 HAS ALLOWED THE APPEAL OF THE ASSESSEE AND GRANTED REGISTRATION U/S.12AA OF THE ACT. THE CIT(E) HAD REJECTED THE APPLICATION FOR APPROVAL U/S.80G(5)(VI) OF THE ACT ON THE GROUND THAT HE HAS REJECTED THE GRANT OF REGISTRATION U/S.12AA OF THE ACT AND HENCE, NOT EXAMINED THE OTHER CONDITION OF SECTION 80G(5)(VI) OF THE ACT. THEREFORE, THE MATTER SHOULD BE RESTORED BACK TO THE FILE OF THE CIT(E) FOR ADJUDICATION OF THE ISSUE AFRESH. 6. LD D.R. HAD NO OBJECTI ON TO THE ABOVE PLEA OF THE LD A.R. OF THE ASSESSEE. 7. IN THE ABOVE FACTS AND CIRCUMSTANCES OF THE CASE, WE SET ASIDE THE ORDER OF THE CIT(E) AND RESTORE THE MATTER BACK TO HIS FILE FOR ADJUDICATING THE ISSUE AFRESH AFTER ALLOWING REASONABLE AND PROPERTY OPPORTUNING TO THE ASSESSEE. 3 ITA NO. 454/CTK/2017 8. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 26 /0 6 /2018. S D/ - SD/ - ( PAVAN KUMAR GADALE) ( N.S SAINI) JUDICIALMEMBER A CCOUNTANT MEMBER CUTTACK; DATED 26 /06/2018 B.K.PARIDA, SPS COPY OF THE ORDER FORWARDED TO : BY ORDER, SR.PRIVATE SECRETARY ITAT, CUTTACK 1. THE APPELLANT : VIGYAN BHARATI CHARITABLE TRUST, PLOT NO.A/103, SAHID NAGAR, BHUBANESWAR. 2. THE RESPONDENT. CIT(EXEMPTION), HYDERABAD 3. THE CIT(A) - 4. PR.CIT - 5. DR, ITAT, CUTTACK 6. GUARD FILE. //TRUE COPY//