M/s Mother Therisa Seva Development Society, Hyderabad V. DIT, Hyderabad

ITA 492/HYD/2010

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 3166 (ITAT-HYDERABAD)
• Duration Of Justice: 2 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-06-2010
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Next Hearing Date: 28-06-2010
• Assessment Year: misc
• Appeal Filed On: 05-04-2010
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: NIVEDITA BISWAS
• Assessee Lawyers: A V RAGHURAM
• Section: 80G; 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B , HYDERABAD BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI CHANDRA POOJARI ACCOUNTANT MEMBER ITA.492/HYD/2010 A.Y. NIL M/S MOTHER THERISA SEVA DEVELOPMENT SOCIETY, NANDYAL (PAN AABAM 0606 J) (APPELLANT) VS THE DIRECTOR OF INCOME TAX (EXEMPTIONS), HYDERABAD (RESPONDENT) APPELLANT BY : SHRI A.V. RAGHURAM RESPONDENT BY : SMT. NIVEDITA BISWAS, DR O R D E R PER: CHANDRA POOJARI, ACCOUNTANT MEMBER THIS APPEAL PREFERRED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER PASSED BY THE DIRECTOR OF INCOME TAX (EXEMPTIONS), HYDERABAD DATED 22/3/2010 WHEREIN THE DIT(E) REJECTED ITS APPLI CATION FILED FOR THE APPROVAL U/S 80G OF THE IT ACT. 2. IN THIS CASE, THE DIT (EXEMPTIONS) REJECTED THE AP PLICATION OF THE ASSESSEE ON THE REASON THAT THERE WAS NO RESPONSE FR OM THE ASSESSEE ON THE DATE OF HEARING OF THE ASSESSEES CASE WHICH WA S FIXED FOR HEARING BEFORE HIM ON 12.3.2010. ACCORDING TO TH E DIT(EXEMPTIONS), THE ASSESSEE HAS NOT FILED THE INFORMATI ON CALLED FOR AND THE CASE WAS TO BE TIME BARRED. AS SUCH, THE DIT(E ) DISMISSED THE APPLICATION OF THE ASSESSEE FILED FOR APPROVAL U/S 80G OF THE ACT. THE ASSESSEE PRAYED BEFORE US TO PROVIDE ONE MORE OPPORTUNIT Y TO FILE THE NECESSARY INFORMATION BEFORE THE DIT(E) AND ALSO SUBMITT ED THAT THE ASSESSEES SOCIETY WAS ALREADY REGISTERED U/S 12A OF THE A CT AND ITS CASE FOR GRANTING OF APPROVAL U/S 80G WAS NOT PROPERLY APPRAISED BY THE ITA NO.492/HYD/2010 M/S MOTHER TERESA SEVA DEVELOPMENT, NANDYAL 2 2 DIT(E) AND REQUESTED TO SET ASIDE THE ISSUE TO THE FILE OF DIT(E) FOR FRESH CONSIDERATION. 3. THE DEPARTMENTAL REPRESENTATIVE RELIED ON THE ORDER OF THE DIT(E) ON THIS ISSUE. 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED MATE RIAL AVAILABLE ON RECORD. IN THE INSTANT CASE, THE CASE WAS O RIGINALLY POSTED FOR HEARING ON 2.3.2010 BEFORE THE DIT(E). ON THIS OCCASION, THE ASSESSEE FILED APPLICATION FOR ADJOURNMENT AND THE CASE WA S ADJOURNED ON 5.3.2010. ONCE AGAINST THIS CASE WAS ADJOURNED ON 12. 3.2010. ON THIS OCCASION, THE ASSESSEE HAS NEITHER RESPONDED NOR APPEAR ED ON THE DATE OF HEARING POSTED ON 12.3.2010 BEFORE THE DIT ( E). HENCE, THE APPLICATION OF THE ASSESSEE FILED U/S 80G WAS REJECTED BY T HE DIT(E). IN OUR OPINION, IN THE INTEREST OF JUSTICE, THE CASE IS REQU IRED TO BE EXAMINED ON MERIT BY THE DIT(E). ACCORDINGLY, WE DI RECT THE DIT(E) TO GIVE ONE MORE OPPORTUNITY TO THE ASSESSEE TO PUT ITS CASE BEFORE HIM 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS PARTLY ALLOWED FOR STATISTICAL PURPOSE. 6. ORDER PRONOUNCED IN THE OPEN COURT ON : 28.6.201 0 SD/- SD/- N.R.S. GANESAN CHANDRA POOJARI JUDICIAL MEMBER ACCOUNTANT MEMBER DATED THE 28 TH JUNE, 2010 ITA NO.492/HYD/2010 M/S MOTHER TERESA SEVA DEVELOPMENT, NANDYAL 3 3 COPY FORWARDED TO: 1. SHRI K. VASANT KUMAR & SHRI A.V. RAGHURAM, ADVOCAT ES, FLAT NO.403, MANISHA TOWERS, SHYAM NAGAR, MASAB TANK, HYDERABAD-500 004. 2. DIRECTOR OF INCOME TAX (EXEMPTIONS), 3 RD FLOOR ANNEXE, AAYAKAR BHAVAN, BASHEERBAGH, HYDERABAD. 3. DDIT(E), HYDERABAD. 4. CIT, HYDERABAD 5. THE D.R., ITAT, HYDERABAD. NP