M/s Tribal Educational Rural Development Society., Visakhapatnam V. The CIT, -, Visakhapatnam

ITA 74/VIZ/2008

• Counselvise Citation: [2009] 115 COUNSELVISE.COM (IT) 0119 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 7 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-09-2009
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 25-01-2008
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R K SINGH
• Keywords: Principle of natural justice
• Section: 80G; 12

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.73 & 74/VIZAG/2008 ASSESSMENT YEAR: N/A TRIBAL EDUCATIONAL RURAL DEVELOPMENT SOCIETY, ARAKU VS. CIT, VISAKHAPATNAM (APPELLANT) (RESPONDENT) PAN NO. AAAAT 9910 B APPELLANT BY: SHRI GVN HARI, CA RESPONDENT BY: SHRI R.K. SINGH, DR ORDER PER SHRI B R BASKARAN, ACCOUNTANT MEMBER : THESE TWO APPEALS HAVE BEEN FILED BY THE ASSESSEE ASSAILING THE ORDER OF THE LD CIT IN REJECTING THE APPLICATIONS FILED B Y THE ASSESSEE SEEKING REGISTRATION U/S 12 A AND U/S 80G (5)(VI) OF THE AC T. 2. WE NOTICE FROM THE ORDER OF THE LD CIT THAT THE APPLICATIONS FILED BY THE ASSESSEE WERE INCOMPLETE, FOR THE REASON THAT T HE ASSESSEE HAD FAILED TO ENCLOSE THE DOCUMENTS, WHICH ARE REQUIRED TO BE ATT ACHED WITH THE APPLICATIONS. AFTER HEARING THE PARTIES, WE ARE OF THE OPINION THAT IN THE INTEREST OF NATURAL JUSTICE, THE ASSESSEE MAY BE GI VEN ONE MORE OPPORTUNITY TO SET RIGHT THE DEFECTS. ACCORDINGLY, WE SET ASID E THE ISSUE TO THE FILE OF THE LD CIT FOR READJUDICATION OF THE APPLICATIONS AFRES H BY CALLING FOR THE NECESSARY DOCUMENTS/INFORMATION THAT, ACCORDING TO LD CIT, IS REQUIRED FOR PROCESSING THE APPLICATIONS. THE ASSESSEE IS ALSO D IRECTED TO FURNISH THE PAGE 2 OF 2 INFORMATION AND DOCUMENTS THAT ARE REQUIRED TO BE F ILED UNDER THE LAW AND THAT MAY BE CALLED FOR BY THE LD CIT IN THIS REGARD . 3. IN THE RESULT THE APPEALS FILED BY THE ASSESSEE A RE TREATED AS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON 15.09.2009 SD/- SD/- (SUNIL KUMAR YADAV) (B R BASKARAN) JUDICIAL MEMBER ACCOUNTANT MEMBER PVV/SPS VISAKHAPATNAM, 15 TH SEPTEMBER, 2009. COPY TO 1 TRIBAL EDUCATIONAL RURAL DEVELOPMENT SOCIETY, DUM BRIGUDA MANDAL, ARAKU VILLAGE, VISAKHAPATNAM DISTT. 2 THE CIT, VISAKHAPATNAM 3 THE DR, ITAT, VISAKHAPATNAM. 4 GUARD FILE. BY ORDER SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM