Joseph's Educational Association for Deaf, Hyderabad V. CIT, Tirupathi

ITA 747/HYD/2010

• Counselvise Citation: 74722514 RSA 2010
• Duration Of Justice: 1 year(s) 2 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-08-2011
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Next Hearing Date: 04-07-2011
• Assessment Year: misc
• Appeal Filed On: 19-05-2010
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B ', HYDERABAD BEFORE SHRI G.C.GUPTA, VICE PRESIDENT AND SHRI AKBER BASHA, ACCOUNTANT MEMBER ITA NO.747/HYD/ 2010 JOSEPHS EDUCATIONAL ASSOCIATION FOR THE DEAF, TIRUPATI ( PAN - AAAPJ 8203 G ) V/S. ASST COMMISSIONER OF INCOME-TAX, CIRCLE 1(1), TIRUPATI (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI S.RAMA RAO RESPONDENT BY : S MT NIVEDITA BISWAS O R D E R PER G.C.GUPTA, VICE PRESIDENT: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST T HE ORDER OF THE COMMISSIONER OF INCOME-TAX, REFUSING RENEWAL OF REC OGNITION UNDER S.80G OF THE ACT. 2. THERE IS A DELAY OF 159 DAYS IN FILING THE PRE SENT APPEAL BEFORE THE TRIBUNAL. THE SECRETARY OF THE ASSESSEE-SOCIETY SMT. I.M.G.KUMARI HAS FILED AN AFFIDAVIT SUPPORTING ITS REASONS FOR THE D ELAY IN FILING THE APPEAL BEFORE THE TRIBUNAL DETAILED IN THE PETITION FOR CO NDONATION OF DELAY FILED SEPARATELY BY THE ASSESSEE. WE HAVE HEARD THE PARTI ES ON THE ISSUE OF CONDONATION OF DELAY. IN THE FACTS OF THE CASE AND IN VIEW OF THE CIRCUMSTANCES DETAILED IN THE PETITION FOR CONDONAT ION OF DELAY IN FILING THE APPEAL FIELD BEFORE THE TRIBUNAL, WE ARE OF THE VIE W THAT IT IS A FIT CASE FOR CONDONATION OF DELAY IN FILING THE PRESENT APPEAL B EFORE THE TRIBUNAL. ACCORDINGLY THE DELAY IS CONDONED. ITA NO.747/HYD/10 JOSEPHS EDUCATIONAL ASSOCIATION FOR THE DEAF, TIRUPATI 2 3. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE COMMISSIONER HAS NOT GIVEN OPPORTUNITY TO THE ASSES SEE TO PRESENT ITS CASE REGARDING RENEWAL OF RECOGNITION UNDER S.80G OF THE ACT. THE LEARNED DEPARTMENTAL REPRESENTATIVE HAS RELIED ON THE ORDE R OF THE COMMISSIONER. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. IN T HE FACTS OF THE CASE, WE ARE OF THE VIEW THAT IT SHALL BE IN THE IN TERESTS OF JUSTICE TO PROVIDE OPPORTUNITY TO THE ASSESSEE TO PUT FORTH ITS CASE F OR RENEWAL OF RECOGNITION UNDER S.80G OF THE ACT BEFORE THE COMMISSIONER OF I NCOME-TAX. ACCORDINGLY, THE IMPUGNED ORDER PASSED BY THE COMMI SSIONER OF INCOME-TAX REFUSING RENEWAL OR RECOGNITION UNDER S.80G IS SET ASIDE AND THE MATTER IS RESTORED TO THE FILE OF THE COMMISSIONER OF INCOME- TAX WITH A DIRECTION TO PASS A DE NOVO ORDER IN ACCORDANCE WITH LAW, AFTER ALLOWING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. WE DIRECT A CCORDINGLY. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWE D FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 5.8.2011 SD/- SD/- (AKBER BASHA) (G.C.GUPTA) ACCOUNTANT MEMBER VICE PRESIDENT DT/- 5 TH AUGUST, 2011 ITA NO.747/HYD/10 JOSEPHS EDUCATIONAL ASSOCIATION FOR THE DEAF, TIRUPATI 3 COPY FORWARDED TO: 1. JOSEPHS EDUCATIONAL ASSOCIATION FOR DEAF ( TIRUPATI ) C/O. SHRI S.RAMA RAO, FLAT NO.102, SHIRYA'S ELEGANCE, NO.3-6- 643, STREET NO.9, HIMAYATNAGAR, HYDERABAD 500029 2. ASST COMMISSIONER OF INCOME - TAX, CIRCLE 1(1) , TIRUPATI 3. COMMISSIONER OF INCOME - TAX, TIRUPATI . 4. DEPARTMENTAL REPRESENTATIVE, ITAT, HYDERABAD. B.V.S.