M/s. Word In Action Outreach, Rajahmundry V. The Income Tax Officer (Exemptions), Rajahmundry

ITA 620/VIZ/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 5549 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 6 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-05-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2019-2020
• Appeal Filed On: 06-11-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K S RAJENDRA KUMAR
• Section: 12AA; 12

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI N.K. CHOUDHRY, HONBLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON'BLE ACCOUNTANT MEMBER I.T.A. NO. 620 /VIZ/2019 M/S. WORD IN ACTION OUTREACH , D.NO. 23 - 7 - 4, MUNICIPAL COLONY, RAJAHMUNDRY. VS. ITO (EXEMPTIONS), RAJAHMUNDRY . PAN NO. AAAAW 1519 M (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI G.V.N. HARI, ADVOCATE. DEPARTMENT BY : SHRI K. S . RAJENDRA KUMAR , CIT DR DATE OF HEARING : 2 8 / 0 4 /2021 . DATE OF PRONOUNCEMENT : 10 / 0 5 /2021 . O R D E R PER N.K. CHOUDHRY , JUDICIAL MEMBER THIS APPEAL HAS BEEN PREFERRED BY THE ASSESSEE /SOCIETY AGAINST THE ORDER DATED 27 / 08 /2019 IMPUGNED HEREIN PASSED BY THE LD. COMMISSIONER OF INCOME TAX ( EXEMPTIONS ) [FOR SHORT , LD. COMMISSIONER] , HYDERABAD U/SEC. 1 2 AA OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS 'ACT') . 2. IN THIS CASE, VIDE IMPUGNED ORDER DATED 27/08/2019 EXEMPTION U/SEC. 12AA OF THE ACT WAS DECLINED TO THE SOCIETY , 2 ITA NO. 620 / VIZ /2019 ( M/S. WORD IN ACTION OUTREACH ) A GAINST WHICH , THE ASSESSEE PREFERRED THE INSTANT APPEAL UNDER CONSIDERATION. DURING THE COURSE OF ARGUMENTS, LD. AR SUBMITTED THAT PREVIOUSLY THE ASSESSEE HAD ALSO FILED AN APPLICATION FOR REGISTRATION U/SEC. 12AA OF THE ACT BEFORE THE LD. CIT(E) , RAJAHMUNDRY WHO VIDE ORDER DATED 23/09/2011 REJECTED THE SAME , A GAINST WHICH THE ASSESSEE FILED THE APPEAL BEFORE THE HON'BLE BENCH VIDE ITA NO.258/VIZ/2016 AND T HE HON'BLE BENCH VIDE ORDER DATED 08/01/2020 GRANTED REGISTRATION U/SEC. 12AA OF THE ACT AND CONSEQUENTLY , THE LD.CIT(E) ISSUED THE REGISTRATION CERTIFICATE IN COMPLI ANCE OF THE ORDER OF THE HONBLE TRIBUNAL. CONSIDERING THE PECULIAR FACTS AND CIRCUMSTANCES AS THE ASSESSEE GRIEVANCE HAS ALREADY BEEN MET OUT AND THEREFORE, THE INSTANT APPEAL HAS BECOME INFRUCTUOUS. THE LD. DR DID NOT REFUTE THE CLAIM OF THE ASSESSEE , HENCE, WE DEEM IT APPROPRIATE TO DISMISS THE APPEAL OF THE ASSESSEE AS INFRUCTU OUS. 3 . IN THE RESULT, APPEAL FILED BY THE ASSESSEE STANDS DISMISSED AS INFRUCT U OUS . ORDER PRONOUNCED IN OPEN COURT ON TH IS 1 0 T H DAY OF MAY , 2021 . S D / - S D / - (D.S. SUNDER SINGH) ( N.K. CHOUDHRY ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 1 0 T H MAY , 20 2 1 . VR/ - 3 ITA NO. 620 / VIZ /2019 ( M/S. WORD IN ACTION OUTREACH ) COPY TO: 1. THE ASSESSEE - M/S. WORD IN ACTION OUTREACH, D.NO. 23 - 7 - 4, MUNICIPAL COLONY, RAJAHMUNDRY. 1. THE REVENUE ITO (EXEMPTIONS), RAJAHMUNDRY. 2. THE CIT (EXEMPTIONS) , HYDERABAD. 3. THE D.R . , VISAKHAPATNAM. 4. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.