M/s GV Educational Society, Visakhapatnam V. The ACIT, Circle-4(1), Visakhapatnam

ITA 530/VIZ/2009

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 7012 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 3 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-03-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 23-03-2010
• Assessment Year: misc
• Appeal Filed On: 26-11-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: G S S GOPINATH
• Keywords: Charitable institution
• Section: 12A

Judgement Text

PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE: SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI BR BASKARAN, ACCOUNTANT MEMBER ITA NO.530/VIZAG/2009 ASSESSMENT YEAR: NA M/S. G.V. EDUCATIONAL SOCIETY VISAKHAPATNAM VS. ACIT, CIRCLE-4(1) VISAKHAPATNAM (APPELLANT) PAN NO: AAATG 3363 N (RESPONDENT) APPELLANT BY: SHRI G.V.N. HARI, CA RESPONDENT BY: SHRI G.S.S. GOPINATH, DR ORDER PER SHRI B R BASKARAN, ACCOUNTANT MEMBER : THE APPEAL OF THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 29-09- 2009 PASSED BY THE LD CIT-II VISAKHAPATNAM. 2. THE APPLICATION FILED BY THE ASSESSEE SEEKING RE NEWAL REGISTRATION U/S 12A OF THE ACT, HAVING BEEN REJECTED BY THE LD CIT, THE ASSESSEE IS IN APPEAL BEFORE US. 3. WE HAVE HEARD THE PARTIES AND PERUSED THE RECORD . WE NOTICE THAT THE LD CIT HAS REJECTED THE APPLICATION ON THE GROU ND THAT (A) THE ASSESSEE SOCIETY IS RUN BY A FAMI LY AND HENCE IT CANNOT BE HELD AS A PUBLIC CHARITABLE TRUST. (B) THE ASSESSEE IS RUNNING THE INSTITUTIO N ON COMMERCIAL LINE. FROM THE ORDER OF THE LD CIT, WE NOTICE THAT THE LD CIT HAS NOT CITED ANY REASON WHICH COMPELLED HIM TO ARRIVE AT THE CONCLUS IONS CITED ABOVE. HENCE, WE ARE OF THE VIEW THAT THE LD CIT HAS NOT P ASSED A SPEAKING ORDER BY MAKING A CASE IN SUPPORT OF HIS VIEWS. IN VIEW OF THE ABOVE WE SET ASIDE THE ORDER OF THE LD CIT AND RESTORE THE MATTER TO H IS FILE WITH A DIRECTION TO PAGE 2 OF 2 CONSIDER THE APPLICATION FILED BY THE ASSESSEE IN A CCORDANCE WITH LAW AND DISPOSE IT BY PASSING A SPEAKING ORDER. 4. IN THE RESULT THE APPEAL FILED BY THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON 24-3-2010. SD/- SD/- (SUNIL KUMAR YADAV) (B R BASKARAN) JUDICIAL MEMBER ACCOUNTANT MEMBER PVV/SPS VISAKHAPATNAM, DATE: 24 TH MARCH, 2010. COPY TO 1 M/S G.V. EDUCATIONAL SOCIETY, 52-14-13, HIG-83 VU DA LAYOUT, MARRIPALEM, NAD POST, VISAKHAPATNAM 530 009 2 THE ACIT, CIRCLE-4(1), VISAKHAPATNAM 3 THE CIT II, VISAKHAPATNAM 4 THE DR, ITAT, VISAKHAPATNAM. 5 GUARD FILE. BY ORDER SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM