Sri Kalyana Venkataramana Swamy Temple , Chittoor V. Commissioner of Income Tax, (Exemptions), Hyderabad

ITA 760/Hyd/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 4941 (ITAT-HYDERABAD)
• Duration Of Justice: 5 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-10-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-B
• Assessment Year: misc
• Appeal Filed On: 14-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: Y V S T SAI
• Assessee Lawyers: E PHALGUNA KUMAR
• Keywords: Set aside
• Section: 12A; 201; 12

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B , HYDERABAD BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI D. S. SUNDER SINGH , ACCOUNTANT MEMBER S.NO. ITA NO. AY APPELLANT RESPONDENT 1 760/H/19 SRI KALYANA VENKATARAMANA SWAMY TEMPLE, CHITTOOR, PAN - AANAS 2066C COMMISSIONER OF INCOME - TAX (EXEMPTIONS) , HYDERABAD. ASSESSEE BY : S HRI E. PHALGUNA KUMAR REVENUE BY : SHRI Y.V.S.T. SAI DATE OF HEARING : 1 5 /10/2019 . DATE OF PRONOUNCEMENT : 25 / 1 0 /201 9 . O R D E R PER V. DURGA RAO, J . M .: TH IS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX ( EXEMPTIONS ) , HYDERABAD, DATED 2 7 /0 3 /201 9 . 2. BR IEF FACTS OF THE CASE ARE THAT THE ASSESSEE FILED APPLICATION IN FORM NO. 10A SEEKING REGISTRATION U/S 12A OF THE ACT ON 30/09/2018. THE ASSESSEE TEMPLE IS BEING MANAGED BY THE ENDOWMENTS DEPARTMENT OF STATE GOVT. OF AP AND IT WAS CREATED ON 20/11/2009. TH E CIT(E) ASKED THE ASSESSEE TO FURNISH THE INCOME TAX RETURNS FOR THE AYS 2016 - 17, 2017 - 18 AND 2018 - 19 VIDE LETTER DATED 07/02/2019. HOWEVER, THE ASSESSEE FAILED TO FURNISH THE SAME AND HENCE, CIT(E) ASKED THE ASSESSEE TO SHOW CAUSE AS TO WHY THE APPLICATI ON IN FORM NO. 10A SHALL NOT BE REJECTED IN VIEW OF NON FILING OF INCOME TAX RETURNS. IN RESPONSE THERETO, THE AR OF THE ASSESSEE FURNISHED CERTAIN WRITTEN SUBMISSIONS DATED 24/03/2019. 2 ITA NO. 760 /H/1 9 SRI KALYANA VENKATRA MANA SWAMY TEMPLE, CHITTOOR 2.1 AFTER CONSIDERING THE SUBMISSIONS OF THE ASSESSEE, THE CIT(E) OBSERVED THAT NOT FILING RETURN OF INCOME IS AN OFFENCE U/S 276CC OF THE ACT AND HENCE, AN ENTITY COMMITTING OFFENCE CANNOT BE ELIGIBLE FOR EXEMPTION. HE, ACCORDINGLY, REJECTED THE APPLICATION F ILED BY THE ASSESSEE IN FORM 10A SEEKING REGISTRATION U/S 12A OF THE ACT. 3. CONSIDERED THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. WE FIND THAT THE REASON GIVEN BY THE CIT(E) FOR REJECTING THE ASSESSEES APPLICATION IS NOT AT ALL A REASON TO CONSIDER THE APPLICATION FOR REGISTRATION U/S 12A OF THE ACT. WHAT IS RELEVANT IS THAT THE OBJECTIVES OF THE ASSESSEE TRUST ARE CHARITABLE OR NOT AND WITHOUT EXAMINING THE SAME, THE CIT(E) CONSIDERING THE IRRELEVANT ASPECTS REJECTED THE ASSESSEES APPLI CATION, WHICH IS NOT PROPER AND ACCORDINGLY, WE SET ASIDE THE ORDER OF CIT(E) . ON CONSIDERING THE ENTIRE FACTS OF THE CASE, WE FIND THAT IT IS A FIT CASE TO GRANT REGISTRATION AND U/S 12A OF THE ACT AND ACCORDINGLY, WE HEREBY GRANT THE REGISTRATION U/S 12 A OF THE ACT TO THE ASSESSEE. WE ORDER ACCORDINGLY. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON TH IS 25 TH DAY OF OCTOBER, 201 9 . SD/ - SD/ - ( D.S. SUNDER SINGH) ( V. DURGA RAO ) ACCOUNTANT MEMBER JUDICIAL MEMBER HYDERABAD, DATED : 25 TH OCTOBER , 201 9 . KV COPY TO: 1. SRI KALYANA VENKATARAMANA SWAMY TEMPLE, BYE - PASS ROAD, PUNGANUR (RURAL), CHITTOOR. 2. CIT(E), 2 ND FLOOR, AAYAKAR BHAWAN, BASHEERBAGH, HYDERABAD. 3. ITO (E), TIRUPATHI 4. ADD. CIT ( E ) , VIJAYAWADA 5. THE D.R ., ITAT, HYDERABAD. 6. GUARD FILE. 3 ITA NO. 760 /H/1 9 SRI KALYANA VENKATRA MANA SWAMY TEMPLE, CHITTOOR S.NO. DESCRIPTION DATE INTLS 1. DRAFT DICTATED ON SR.P.S./P.S 2. DRAFT PLACED BEFORE AUTHOR SR.P.S/PS 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER JM/AM 5 APPROVED DRAFT COMES TO THE SR.P.S./PS SR.P.S./P.S 6. KEPT FOR PRONOUNCEMENT ON SR. P.S./P.S. 7. FILE SENT TO THE BENCH CLERK SR.P.S./P.S 8 DATE ON WHICH FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER