Sai Seva Sangh, Secunderabad V. DIT, Hyderabad

ITA 750/HYD/2010

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 9940 (ITAT-HYDERABAD)
• Duration Of Justice: 7 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-01-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 20-01-2011
• Assessment Year: misc
• Appeal Filed On: 21-05-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K V N CHARYA
• Assessee Lawyers: K K GUPTA
• Section: 80G

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A', HYDERABAD BEFORE SHRI N.R.S. GANESAN, JM AND SHRI AKBER BASHA, AM I.T.A. NO. 750/HYD/2010 (ASSESSMENT YEAR : N.A.) SAI SEVA SANGH SECUNDERABAD PAN: AABAS1476J VS. DIRECTOR OF INCOME-TAX (EXEMPTIONS), HYDERABAD APPELLANT RESPONDENT APPELLANT BY: SHRI K.K. GUPTA RESPONDENT BY: SHRI K.V.N. CHARYA O R D E R PER NRS GANESAN, JM: THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF THE DIRECTOR OF INCOME-TAX (EXEMPTIONS), HYDERAB AD DATED 23.7.2009 REJECTING THE APPLICATION OF THE ASSESSEE FOR RENEWAL OF APPROVAL U/S. 80G OF THE INCOME-TAX ACT, 1961. 2. SHRI K.K. GUPTA, THE LEARNED REPRESENTATIVE FOR THE ASSESSEE SUBMITTED THAT THE APPLICATION OF THE ASSE SSEE WAS POSTED FOR HEARING ON 22.7.2009. HOWEVER, THE ASSE SSEE COULD NOT BE PRESENT ON 22.7.2009. THEREFORE, THE DIRECT OR OF INCOME- TAX (EXEMPTIONS) REJECTED THE APPLICATION OF THE AS SESSEE ON THE GROUND THAT LIMITATION IS INVOLVED. ACCORDING TO T HE LEARNED REPRESENTATIVE FOR THE ASSESSEE THE ASSESSEE WAS NO T GIVEN FULL OPPORTUNITY TO PLACE ITS CASE BEFORE THE DIRECTOR O F INCOME-TAX (EXEMPTIONS). THEREFORE, THE MATTER MAY BE REMITTE D BACK TO I.T.A. NO. 750/HYD/2010 SAI SEVA SINGH ==================== 2 THE FILE OF THE DIRECTOR OF INCOME-TAX (EXEMPTIONS) FOR RE- CONSIDERATION. 3. WE HEARD SHRI K.V.N. CHARYA, THE LEARNED DR ALSO . SHRI K.V.N. CHARYA HAS NO SERIOUS OBJECTION FOR REMITTIN G BACK THE MATTER TO THE FILE OF THE DIRECTOR OF INCOME-TAX (E XEMPTIONS). 4. WE HAVE ALSO CAREFULLY GONE THROUGH THE ORDER OF THE LOWER AUTHORITY. IT APPEARS THAT THE APPLICATION O F THE ASSESSEE FOR RENEWAL OF THE APPROVAL U/S. 80G OF THE ACT WAS POSTED ON 1.7.2009. THE ASSESSEE'S REPRESENTATIVE APPEARED O N 1.7.2009 AND THE DIRECTOR OF INCOME-TAX (EXEMPTIONS) HEARD T HE CASE PARTLY. THEREAFTER IT WAS ADJOURNED TO 22.7.2009. SINCE, ACCORDING TO THE DIRECTOR OF INCOME-TAX (EXEMPTIONS ), THE ISSUE OF LIMITATION INVOLVED THE APPLICATION WAS REJECTED . IN OUR OPINION GIVING ONE MORE OPPORTUNITY AS PRAYED FOR BY THE LE ARNED REPRESENTATIVE FOR THE ASSESSEE MAY NOT PREJUDICE T HE INTEREST OF THE REVENUE. BY GIVING ONE MORE OPPORTUNITY TO THE ASSESSEE TO PLACE ITS CASE ON MERIT BEFORE THE DIRECTOR OF I NCOME-TAX (EXEMPTIONS) WOULD DEFINITELY PROMOTE THE CAUSE OF JUSTICE. ACCORDINGLY THE ORDER OF THE DIRECTOR OF INCOME-TAX (EXEMPTIONS) IS SET ASIDE AND THE ENTIRE ISSUE OF RENEWAL OF APP ROVAL U/S. 80G OF THE ACT IS REMITTED BACK TO THE FILE OF THE DIRE CTOR OF INCOME- TAX (EXEMPTIONS). THE DIRECTOR OF INCOME-TAX (EXEM PTIONS) SHALL CONSIDER THE APPLICATION OF THE ASSESSEE ON M ERIT AND PASS I.T.A. NO. 750/HYD/2010 SAI SEVA SINGH ==================== 3 AN APPROPRIATE ORDER IN ACCORDANCE WITH LAW AFTER G IVING A REASONABLE OPPORTUNITY TO THE ASSESSEE. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE OF H EARING I.E., ON 20TH JANUARY, 2011. SD/- (AKBER BASHA) ACCOUNTANT MEMBER SD/- (N.R.S. GANESAN) JUDICIAL MEMBER HYDERABAD, DATED 20TH JANUARY, 2011 TPRAO COPY FORWARDED TO: 1. SAI SEVA SINGH, C/O. SHRI K.K. GUPTA, FCA, KATRA PALLI & CO., CHARTERED ACCOUNTANTS, 3464, DUNDOO VIHAR, R.P . ROAD, SECUNDERABAD-03. 2. THE DIRECTOR OF INCOME-TAX (EXEMPTIONS), HYDERAB AD, AAYAKAR BHAVAN, HYDERABAD. 3. THE DDIT (EXEMPTIONS), HYDERABAD 4. THE DR A BENCH, ITAT, HYDERABAD