Dwaraka Foundation (Development for Women and Rural Artisans for Knowledge and Action), Chittoor, Chittoor V. Commissioner of Income Tax, Tirupathi

ITA 460/HYD/2012

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 66351 (ITAT-HYDERABAD)
• Duration Of Justice: 6 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-10-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 26-03-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: P RAVI SESHAGIRI RAO
• Section: 80G; 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A', HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER I.T.A. NO. 460/HYD/2012 ASSESSMENT YEAR : N.A. M/S. DWARAKA FOUNDATION CHITTOOR; PAN: AABTD5448A V. THE COMMISSIONER OF INCOME- TAX, TIRUPATI APPELLANT RESPONDENT APPELLANT BY: SRI P. RAVI SESHAGIRI RAO RESPONDENT BY: SRI NARAHARI BISWAL DATE OF HEARING: 11.10.2012 DATE OF PRONOUNCEMENT: 11.10.2012 O R D E R PER CHANDRA POOJARI, AM: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF THE COMMISSIONER OF INCOME-TAX, TIRUPATI DATED 3 1.1.2012. 2. THE GRIEVANCE OF THE ASSESSEE IN THIS APPEAL IS WIT H REGARD TO NON-GRANTING OF REGISTRATION U/S. 12A OF THE INC OME-TAX ACT, 1961 AND RECOGNITION FOR EXEMPTION U/S. 80G OF THE ACT. THE ASSESSEE SOCIETY WAS FORMED ON 2.5.2011 AND THE SOC IETY APPLIED FOR REGISTRATION VIDE ITS APPLICATION IN THE PRESCR IBED FORM FOR REGISTRATION U/S. 12A AND APPROVAL U/S. 80G ON 11.7 .2011. THE CIT VIDE LETTER DATED 21.12.2011 ASKED THE ASSESSEE TO PRODUCE BOOKS OF ACCOUNT, VOUCHERS FROM THE DATE OF CREATIO N, ORIGINAL TRUST DEED/MOA FOR VERIFICATION AND NOTE ON IMMEDIA TE PLAN OF ACTION AND THE CASE WAS FIXED BY THE CIT FOR HEARIN G ON 4.1.2012. THE ASSESSEE SUBMITTED CERTAIN INFORMATION. THE CI T NOT SATISFIED WITH THE INFORMATION FURNISHED BY THE ASS ESSEE AND REJECTED THE APPLICATION FOR REGISTRATION U/S. 12A AND APPLICATION I.T.A. NO. 460/HYD/2012 M/S. DWARAKA FOUNDATION ==================== 2 FOR RECOGNITION U/S. 80G OF THE ACT WITHOUT GIVING PERSONAL HEARING TO THE ASSESSEE. AGAINST THIS THE ASSESSEE IS IN APPEAL BEFORE US. 3. WE HAVE HEARD BOTH THE PARTIES AND PERUSED MATERIAL ON RECORD. THE CIT REJECTED THE APPLICATION FILED BY THE ASSESSEE IN A VERY MECHANICAL WAY. HE OUGHT TO HAVE GIVEN AN O PPORTUNITY OF HEARING TO THE ASSESSEE BEFORE REJECTING THE APP LICATION. THEREFORE, WE DIRECT THE CIT TO GIVE AN OPPORTUNITY OF HEARING TO THE ASSESSEE AND DECIDE THEREUPON IN ACCORDANCE WIT H LAW. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FO R STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 11 TH OCTOBER, 2012. SD/- ( ASHA VIJAYARAGHAVAN ) JUDICIAL MEMBER SD/- (CHANDRA POOJARI) ACCOUNTANT MEMBER HYDERABAD, DATED ___OCTOBER, 2012 TPRAO COPY FORWARDED TO: 1. M/S. DWARAKA FOUNDATION, C/O. M/S. KGM GUPTA & C O., CHARTERED ACCOUNTANTS, 10/67, GANDHI ROAD, CHITTOOR -517 001. 2. THE COMMISSIONER OF INCOME-TAX, K.T. ROAD, TIRUP ATI. 3. THE ACIT, CIRCLE-1(1), TIRUPATI 4. THE JCIT, RANGE-1, TIRUPATI 5. THE DR A BENCH, ITAT, HYDERABAD