Rheumatology Association Hyderabad Chapter , Hyderabad V. Commissioner of Income Tax, (Exemptions), Hyderabad

ITA 482/Hyd/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 7701 (ITAT-HYDERABAD)
• Duration Of Justice: 11 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-08-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Next Hearing Date: 17-08-2021
• Assessment Year: misc
• Appeal Filed On: 04-09-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S PRAVEENA
• Assessee Lawyers: MANOJ KUMAR DAGA
• Keywords: Opportunity of being heard
• Section: 12AA; 12

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A: HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA NO. 482 /H/20 20 ASSESSMENT YEAR: N.A. RHEUMATOLOGY ASSOCIATION HYDERABAD CHAPTER HYDERABAD [PAN: AACAR3378M ] VS. COMMISSIONER OF INCOME TAX (EXEMPTIONS) HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI MANOJ KUMAR DAGA REVENUE BY: S MT. S. PRAVEENA, DR DATE OF HEARING: 17/08/2021 DATE OF PRONOUNCEMENT: 27 /08/2021 O R D E R PER L.P. SAHU, A.M.: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST CIT( E ), HYDERABADS ORDER, DATED 26 /0 9 /2019 INVOLVING PROCEEDINGS U/S 12 AA(1)(B)(II) OF THE INCOME TAX ACT, 1961 [IN SHORT THE ACT]. AT THE OUTSET, WE OBSERVE THAT THERE IS A DELAY OF 276 DAYS IN FILING THE APPEAL BEFORE THE TRIBUNAL. LD. COUNSEL FOR ASSESSEE FILED AN AFFIDAVIT EXPLAINING REASONS FOR THE DELAY AND PRAYED FOR CONDONATION OF THE DELAY. BEING SATISFIED WITH THE REASONS I TA NO. 482 /HYD /20 20 M/S RHEUMATOLOGY ASSOCIATION HYDERABAD CHAPTER, HYD : - 2 - : STATED IN THE APPLICATION FOR CONDONATION OF DELAY, WE CONDONE THE SAME AND PROCEED WITH THE APPEAL . 2. LD. COUNSEL FOR THE ASSESSEE DURING THE COURSE OF HEARING SUBMITTED THAT LD.CIT( E ) REJECTED APPLICATION FOR REGISTRATION U/S 12AA OF THE ACT WITHOUT AFFORDING PROPER OPPORTUNITY OF HEARING TO ASSESSEE. THEREFORE, IT WOULD BE IN THE INTEREST OF JUSTICE, THE MAT TER MAY BE RESTORED TO HIS FILE FOR DECIDING GROUNDS OF APPEALS ON MERITS. 3. THE LEARNED DR AGREED WITH THE AFORESAID STATEMENT OF THE LEARNED AR. 4. WE HAVE CONSIDERED THE FACTS OF THE CASE AND THE REQUEST MADE BY THE LEARNED AR. WE ARE OF THE VIEW THAT INTEREST OF JUSTICE WILL BE SERVED IF THE MATTER IS RESTORED TO THE FILE OF CIT(E) FOR DECIDING VARIOUS GROUNDS OF APPEAL OF THE ASSESSEE . ACCORDINGLY, THE CIT( E ) IS DIRECTED TO AFFORD REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND THEREA FTER DECIDE THE ISSUE OF REGISTRATION U/S 12AA . WE DIRECT THE ASSESSEE TO APPEAR BEFORE CIT( E ) ON OR BEFORE 30 TH NOVEMBER, 2021 WITH ALL THE RELEVANT EVIDENCES; AT HIS OWN RISK AND RESPONSIBILITY TO BE FOLLOWED BY THREE EFFECTIVE OPPORTUNITIES OF HEARING . 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON 27 TH AUGUST, 2021. SD/ - SD/ - (S.S. GODARA) (L. P. SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDERABAD DATED: 27 TH AUGUST, 2021. *GMV I TA NO. 482 /HYD /20 20 M/S RHEUMATOLOGY ASSOCIATION HYDERABAD CHAPTER, HYD : - 3 - : COPY TO : 1 M/S RHEUMATOLOGY ASSOCIATION HYDERABAD CHAPTER, 12 - 7 - 110/2, FLAT NO.110, KESHAVNAGAR, SECUNDERABAD, HYDERABAD 500 0 17 , TELANGANA. 2 CIT [E], HY DERABAD. /ITO (E ) - 3,HYDERABAD 3 PR.CIT CONCERNED, HYDERABAD /ADDL.CIT(E ), HYDERABAD. 4 ITAT, DR, HYDERABAD. 5 GUARD FILE. I TA NO. 482 /HYD /20 20 M/S RHEUMATOLOGY ASSOCIATION HYDERABAD CHAPTER, HYD : - 4 - : S.NO. DETAILS DATE 1 DRAFT DICTATED ON 2 DRAFT PLACED BEFORE AUTHOR 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER 5 APPROVED DRAFT COMES TO THE SR. PS/PS 6 KEPT FOR PRONOUNCEMENT 7 FILE SENT TO BENCH CLERK 8 DATE ON WHICH THE FILE GOES TO HEAD CLERK 9 DATE ON WHICH FILE GOES TO A.R. 10 DATE OF DISPATCH OF ORDER