St.John's Parish School Society, Visakhapatnam V. CIT (Exemptions), Hyderabad

ITA 516/VIZ/2017

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 3939 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 6 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 26-10-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DEBA KUMAR SONAWAL
• Keywords: Set aside
• Section: 12AA; 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO , HONBLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH , HONBLE ACCOUNTANT MEMBER ITA NO. 516 / VIZ /201 7 M/S. ST. JOHNS PARISH SCHOOL SOCIETY, D.NO.24 - 3 - 2, THOMPSON STREET, OLD POST OFFICE, VISAKHAPATNAM. V S . CIT (EXEMPTIONS) , HYDERABAD. PAN NO. AACAS 2455 C (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI G.V.N. HARI ADV OCATE . DEPARTMENT BY : SHRI DEBA KUMAR SONAWAL CIT DR DATE OF HEARING : 03 / 0 5 /201 8 . DATE OF PRONOUNCEMENT : 18 / 0 5 /201 8 . O R D E R PER V. DURGA RAO, JUDICIAL MEMBER TH IS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX ( EXEMPTIONS ) , HYDERABAD , DATED 16 /0 8 /201 7 . 2. FACTS OF THE CASE, IN BRIEF, ARE THAT ASSESSEE - SOCIETY FILED AN APPLICATION IN FORM NO. 10A ON 27/02/2017 SEEKING REGISTRATION UNDER SECTION 12AA OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS 'ACT' , FOR SHORT ) . THE COMMISSIONER (EXEMPTIONS) BY FI XING THE CASE FOR HEARING , ASKED THE ASSESSEE TO FILE 2 ITA NO. 516/VIZ/2017 ( M/S. ST. JOHNS PARISH SCHOOL SOCIETY ) REGISTRATION DONE WITH REGISTRAR OF SOCIETIES AND ALSO ASKED TO PRODUCE ORIGINAL COPY OF REGISTRATION . THE ASSESSEE HAS NOT FILED THE SOCIETY S REGISTRATION DONE WITH REGISTRAR OF SOCIETIES, THEREFORE, COMMISSIONER (EXEMPTIONS) REJ E CTED TO GRANT REGISTRATION UNDER SECTION 12AA OF THE ACT. 3 . ON APPEAL BEFORE US, LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT HE MAY BE GIVEN ONE MORE OPPORTUNITY TO FILE REGISTRATION CERTIFICATE ISSUED BY THE REGISTRAR OF SOCIETIES AND PRAYED THAT ISSUE MAY BE REMITTED BACK TO THE FILE OF THE COMMISSIONER ( EXEMPTIONS). 4 . ON THE OTHER HAND, LD. DEPARTMENTAL REPRESENTATIVE STRONGLY OPPOSED THAT NO OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE , AS T HE ASSESSEE HAS BEEN GRANTED SEVERAL OPPORTUNITIES BY THE COMMISSIONER (EXEMPTIONS), BUT NOT UTILISED THE SAME. THEREFORE, APPEAL FILED BY THE ASSESSEE MAY BE DISMISSED AND STRONGLY SUPPORTED THE ORDER PASSED BY THE COMMISSIONER (EXEMPTIONS). 5. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. 6 . THE ASSESSEE HAS FILED AN APPLICATION I N FORM NO. 10A SEEKING REGISTRATION UNDER SECTION 12AA OF THE ACT. THE COMMISSIONER (EXEMPTIONS) REJECTED THE REGISTRATION ON THE GROUND THAT ASSESSEE HAS NOT FILED ORIGINAL REGISTRATION CERTIFICATE 3 ITA NO. 516/VIZ/2017 ( M/S. ST. JOHNS PARISH SCHOOL SOCIETY ) ISSUED BY THE REGISTRAR OF SOCIETIES. LD. COUNSEL FOR T HE ASSESSEE HAS REQUEST THAT REGISTRATION HAS BEEN REJECTED ONLY ON TECHNICAL GROUND AND HE MAY BE PERMITTED FOR ONE MORE OPPORTUNITY TO FILE THE REGISTRATION CERTIFICATE BEFORE THE COMMISSIONER (EXEMPTIONS). WE FIND THAT REQUEST MADE BY THE COUNSEL FOR THE ASSESSEE , IS REASONABLE AND ONE MORE OPPORTUNITY SHOULD BE GRANTED TO THE ASSESSEE TO PRODUCE THE ORIGINAL REGISTRATION CERTIFICATE ISSUED BY THE REGISTRAR OF SOCIETIES . IN VIEW OF THE ABOVE , THE ORDER PASSED BY THE COMMISSIONER (EXEMPTIONS) , DATED 16 /08/2017 , IS SET ASIDE AND DIRECTED HIM TO CONSIDER THE APPLICATION FOR REGISTRATION UNDER SECTION 12AA OF THE ACT SUBJECT TO FULFILMENT OF CONDITIONS AS MENTIONED ABOVE. 7 . IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON TH IS 1 8 T H DAY OF MAY , 201 8 . S D / - S D / - ( D.S. SUNDER SINGH ) ( V. DURGA RAO ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 1 8 T H MAY , 201 8 . VR/ - 4 ITA NO. 516/VIZ/2017 ( M/S. ST. JOHNS PARISH SCHOOL SOCIETY ) COPY TO: 1. THE ASSESSEE M/S. ST. JOHNS PARISH SCHOOL SOCIETY, D.NO.24 - 3 - 2, THOMPSON STREET, OLD POST OFFICE, VISAKHAPATNAM. 2. THE REVENUE - CIT (EXEMPTIONS), HYDERABAD. 3. THE D.R . , VISAKHAPATNAM. 4. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.