Anwarul-Uloom Educational Association, Hyderabad, Secunderabad V. CIT (Exemptions), Hyderabad, Hyderabad

ITA 61/HYD/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 2707 (ITAT-HYDERABAD)
• Duration Of Justice: 7 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-08-2017
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Next Hearing Date: 27-07-2017
• Assessment Year: misc
• Appeal Filed On: 09-01-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SUMAN MALIK
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A, HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. P. MADHAVI DEVI, JUDICIAL MEMBER I.T.A. NO. 61/HYD/2017 ASSESSMENT YEAR: 2016-17 ANWARUL-ULOOM EDUCATIONAL ASSOCIATION, HYDERABAD [PAN: AABTA6686M] VS THE COMMISSIONER OF INCOME TAX(EXEMPTIONS), HYDERABAD (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI M.V. ANIL KUMAR, AR FOR REVENUE : SMT. SUMAN MALIK, DR DATE OF HEARING : 09-08-2017 DATE OF PRONOUNCEMENT : 09-08-2017 O R D E R PER CHANDRA POOJARI, A.M. : THIS IS AN APPEAL FILED BY ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), HYDERABAD, DATED 30-11-2016. THE GRIEVANCE OF ASSESSEE IN THIS APPEA L IS NON- GRANTING OF REGISTRATION U/S. 12AA OF THE INCOME TAX AC T [ACT] WITHOUT GIVING PROPER OPPORTUNITY OF HEARING TO THE AS SESSEE. 2. IN THIS CASE, ASSESSEE APPLIED FOR REGISTRATION U/S . 12AA VIDE APPLICATION DT. 23-05-2016 AND THE ASSESSEE WAS CALLE D FOR EXPLANATION VDIE NOTICE DT. 14-09-2016 FIXING THE CASE FOR HEARING ON 06-10-2016. HOWEVER, THERE WAS NO PROPER REPRESE NTATION BY THE ASSESSEE BEFORE THE CIT(EXEMPTIONS). FURTHER, THE C ASE WAS FIXED FOR HEARING VIDE LETTER DT. 18-10-2016. THE HE ARING WAS FIXED ITA NO. 61/HYD/2017 :- 2 - : ON 07-11-2016. HOWEVER, THERE IS NO PROPER PARTICIPA TION BY THE ASSESSEE, HENCE THE APPLICATION WAS REJECTED BY THE CIT(EXEMPTIONS). AGAINST THIS, THE ASSESSEE IS IN APP EAL BEFORE US. 3. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. IN THE INTEREST OF JUSTICE, WE ARE OF THE OPINION THAT IT IS APPROPRIATE TO GIVE ONE MORE OPPORTUNITY OF H EARING TO ASSESSEE TO PRESENT BEFORE THE CIT(EXEMPTIONS). ACCORD INGLY, THE ISSUE-IN-DISPUTE IS REMITTED TO CIT(EXEMPTIONS) FOR FRES H ADJUDICATION. 4. IN THE RESULT, APPEAL OF ASSESSEE IS PARTLY ALLOWE D FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 9 TH AUGUST, 2017 UPON CONCLUSION OF HEARING SD/- SD/- (P. MADHAVI DEVI) (CHANDRA POOJARI) JUDICIAL MEMBER ACCOUNTANT MEM BER HYDERABAD, DATED 9 TH AUGUST, 2017 TNMM COPY TO : 1. ANWARUL-ULOOM EDUCATIONAL ASSOCIATION, HYDERABAD . C/O. M. ANANDAM & CO., CHARTERED ACCOUNTANTS, 7A, S URYA TOWERS, S.P. ROAD, SECUNDERABAD. 2. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), HYDERABAD. 3. THE ITO(EXEMPTIONS), WARD-1, HYDERABAD. 4. D.R. ITAT, HYDERABAD. 5. GUARD FILE.