Brahmana Seva Parishad, Tadepallegudem V. THE CIT , Rajahmundry

ITA 592/VIZ/2013

• Counselvise Citation: [2016] 130 COUNSELVISE.COM (IT) 9863 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 3 year(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-09-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 12-09-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: T S N MURTHY
• Keywords: Charitable institution
• Section: 80G; 12AA

Judgement Text

ITA NO.591/VIZAG/2013 BRAHMANA SEVA PARISHAD, TADEPALLIGUDEM 1 , , IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM . , . , $ BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER & SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ./I.T.A.NO.591&592/VIZAG/2013 ( / ASSESSMENT YEARS: NA) BRAHMANA SEVA PARISHAD TADEPALLIGUDEM VS. CIT, RAJAHMUNDRY [PAN: AABAB3078K ] ( % / APPELLANT) ( &'% / RESPONDENT) / APPELLANT BY : SHRI G.V.N. HARI, AR / RESPONDENT BY : SHRI T.S.N. MURTHY, DR / DATE OF HEARING : 29.07.2016 / DATE OF PRONOUNCEMENT : 27.09.2016 / O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: THESE APPEALS FILED BY THE ASSESSEE ARE DIRECTED A GAINST THE ORDER OF CIT, RAJAHMUNDRY DATED 30.5.2013. 2. FACTS ARE IN BRIEF THAT THE ASSESSEE SOCIETY NAM ELY BRAHMANA SEVA PARISHAD HAS FILED AN APPLICATION IN FORM NO. 10A BEFORE THE LD. COMMISSIONER FOR GRANT OF REGISTRATION U/S 12AA OF THE INCOME TAX ACT, 1961 (HEREINAFTER CALLED AS THE ACT). THE LD. CO MMISSIONER VIDE ORDER ITA NO.591/VIZAG/2013 BRAHMANA SEVA PARISHAD, TADEPALLIGUDEM 2 DATED 21.10.2011, DENIED THE REGISTRATION ON THE GR OUND THAT THE ASSESSEE SOCIETY HAS MIXED OBJECTS AND MOST OF THE OBJECTS ARE RELIGIOUS IN NATURE. THE ASSESSEE HAS CARRIED MATTER IN APPE AL BEFORE THE TRIBUNAL. THE TRIBUNAL HAS DIRECTED THE LD. COMMIS SIONER TO RECONSIDER THE ISSUE. SUBSEQUENTLY, THE LD. COMMISSIONER ISSU ED A NOTICE TO THE ASSESSEE AND HEARING WAS FIXED ON 12.4.2013. THE A SSESSEE HAS FILED SOME DETAILS BEFORE THE LD. COMMISSIONER. HOWEVER, THE SOCIETY DID NOT FURNISH DETAILS OF THE RECEIPTS AND EXPENDITURES. THE LD. COMMISSIONER HAS ASKED TO SUBMIT DETAILS OF THE ACTIVITIES CARRI ED BY THE ASSESSEE, PARTICULARLY RELIGIOUS AND CHARITABLE ACTIVITIES. THE ASSESSEES REPRESENTATIVE APPEARED AND FILED LETTERS DATED 28. 8.2012 AND 5.10.2012. NO DETAILS ARE FILED AS REQUESTED BY TH E LD. COMMISSIONER. THE LD. COMMISSIONER AGAIN POSTED THE CASE FOR HEAR ING ON 30.5.2013. THE A.O. HAS NOT FILED THE DETAILS AS CALLED BY THE COMMISSIONER. UNDER THESE CIRCUMSTANCES, THE LD. COMMISSIONER HAS REJEC TED THE APPLICATION FILED BY THE SOCIETY SEEKING REGISTRATION U/S 12AA OF THE ACT. 6. ON APPEAL BEFORE THE TRIBUNAL, THE LD. COUNSEL F OR THE ASSESSEE HAS SUBMITTED THAT THE ASSESSEE IS ONLY EXISTED FOR THE CHARITABLE PURPOSE AND REGISTRATION U/S 12AA OF THE ACT MAY B E GRANTED. ON THE OTHER HAND, THE LD. D.R. HAS SUBMITTED THAT ASSESSE E HAS NOT FURNISHED THE DETAILS CALLED FOR BY THE LD. COMMISSIONER. ITA NO.591/VIZAG/2013 BRAHMANA SEVA PARISHAD, TADEPALLIGUDEM 3 7. WE HAVE HEARD BOTH THE PARTIES, PERUSED THE MATER IALS AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF THE AUTHOR ITIES BELOW. THE ASSESSEE SOCIETY HAS APPLIED FOR THE REGISTRATION U /S 12AA OF THE ACT VIDE LETTER DATED 21.10.2011. THE LD. COMMISSIONER HAS REJECTED THE REGISTRATION U/S 12AA OF THE ACT ON THE GROUND THAT THE OBJECTS OF THE SOCIETY ARE RELIGIOUS AS WELL AS CHARITABLE IN NATU RE. ON APPEAL BY THE ASSESSEE, THE ITAT HAS DIRECTED THE LD. COMMISSIONE R TO CONSIDER THE CASE OF THE ASSESSEE AFRESH. IN VIEW OF THE DIRECT ION GIVEN BY THE ITAT, A.O. HAS CALLED THE DETAILS FROM THE ASSESSEE. THE ASSESSEE HAS NOT FILED DETAILS CALLED FOR BY THE LD. COMMISSIONER, T HEREFORE, THE APPLICATION FILED BY THE ASSESSEE WAS REJECTED AND HELD NOT MAINTAINABLE. WE FIND THAT TO GRANT A REGISTRATION U/S 12AA OF THE ACT, CERTAIN DETAILS ARE REQUIRED AND THE SAME HAVE TO BE EXAMINED BY TH E LD. COMMISSIONER AND BY CONSIDERING THE DETAILS, HE HAS TO DECIDE WHETHER REGISTRATION U/S 12AA OF THE ACT HAS TO BE GRANTED OR NOT TO THE ASSESSEE. IN THIS CASE, THE ASSESSEE FAILED TO FIL E DETAILS AS CALLED BY THE LD. COMMISSIONER. THAT APART, THE ASSESSEE HAS TAK EN SO MANY DATES FOR FILING THE DETAILS AND NO SUCH DETAILS ARE FILE D. IN VIEW OF THE ABOVE FACTS AND CIRCUMSTANCES OF THE CASE, IN THE INTERES T OF JUSTICE, WE ARE OF THE OPINION THAT ONE MORE OPPORTUNITY SHOULD BE GIV EN TO THE ASSESSEE, WE SET ASIDE THE ORDER PASSED BY THE LD. COMMISSION ER AND REMIT THE ITA NO.591/VIZAG/2013 BRAHMANA SEVA PARISHAD, TADEPALLIGUDEM 4 MATTER BACK TO THE FILE OF THE LD. COMMISSIONER WIT H DIRECTION TO CONSIDER THE ISSUE AFRESH. WE ALSO DIRECT THE ASSE SSEE TO FILE ALL THE RELEVANT DETAILS BEFORE THE LD. COMMISSIONER. THUS , THIS APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 8. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 9. SO FAR AS ANOTHER APPEAL IN ITA NO.592/VIZAG/201 3 IN RESPECT OF GRANT OF 80G OF THE ACT IS CONCERNED, FIST THE STAT US OF THE ASSESSEE TO GRANT REGISTRATION U/S 12AA OF THE ACT HAS TO BE D ECIDED. THEREAFTER, THE CLAIM OF THE ASSESSEE UNDER 80G OF THE ACT HAS TO BE CONSIDERED. IN THE PRESENT CASE, SO FAR AS THE STATEMENT OF THE AS SESSEE FOR GRANTING REGISTRATION U/S 12AA OF THE ACT NOT DECIDED, THUS, THIS APPEAL FILED BY THE ASSESSEE IS PREMATURE. THEREFORE, SAME IS DISM ISSED. 10. IN THE RESULT, THIS APPEAL FILED BY THE ASSESSE E IS REJECTED. THE ABOVE ORDER WAS PRONOUNCED IN THE OPEN COURT O N 27 TH SEPT16. SD/- SD/- ( . ) ( . ) (G. MANJUNATHA) (V. DURGA RAO) /ACCOUNTANT MEMBER /JUDICIAL MEMBER ! /VISAKHAPATNAM: % /DATED : 27.09.2016 VG/SPS ITA NO.591/VIZAG/2013 BRAHMANA SEVA PARISHAD, TADEPALLIGUDEM 5 '! (! /COPY OF THE ORDER FORWARDED TO:- 1. / THE APPELLANT BRAHMANA SEVA PARISHAD, D.NO.4-3 4-10, SUBBA RAO PETA, TADEPALLIGUDEM, EAST GODAVARI DIST. 2. / THE RESPONDENT THE CIT, RAJAHMUNDRY 3. ) ( ) / THE CIT(A), RAJAHMUNDRY 4. ! , , , , ! / DR, ITAT, VISAKHAPATNAM 5 . / GUARD FILE / BY ORDER // TRUE COPY // /0 , (SR.PRIVATE SECRETARY) , , ! / ITAT, VISAKHAPATNAM