Andhra Pradesh Modern Educational&Social Services Society, Hyderabad V. Chief Commissioner of Income Tax, Hyderabad

ITA 812/HYD/2010

• Counselvise Citation: [2010] 135 COUNSELVISE.COM (IT) 6459 (ITAT-HYDERABAD)
• Duration Of Justice: 2 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-08-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 02-06-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: V SRINIVAS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B, HYDERABAD BEFORE SHRI N.R.S.GANESAN AND SHRI AK BER BASHA ITA NO.812/HYD/10 (ASSESSMENT YEAR 2009-10) M/S. ANDHRA PRADESH MODERN EDUCATIONAL & SOCIAL SERVICES SOCIETY, HYDERABAD. ( PAN- AAAAA 6572 A ) VS CHIEF COMMISSIONER OF INCOME- TAX-I, HYDERABAD (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI MOHD. AFZAL RESPONDENT BY : SHRI V.SRINIVAS CIT-DR O R D E R PER N.R.S.GANESAN, JUDICIAL MEMBER THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE CHIEF COMMISSIONER OF INCOME-TAX I, HYDERABAD, DA TED 30.3.2010, REJECTING APPLICATION OF THE ASSESSEE SOCIETY FOR APPROVA L UNDER S.10(23C)(VI) OF THE I.T. ACT, 1961. 2. THROUGH AN APPLICATION DATED 11TH AUGUST, 2010 OF THE LEARNED COUNSEL FOR THE ASSESSEE, WHICH IS AVAILABLE ON R ECORD, IT IS PRAYED THAT THE PRESENT APPEAL OF THE ASSESSEE SHOULD BE ALLOWED TO BE WITHDRAWN. IT IS STATED THEREIN THAT THE CHIEF COMM ISSIONER OF INCOME- TAX HYDERABAD-1, THROUGH HIS ORDER DATED 30.3.2010, I MPUGNED IN THIS APPEAL, HELD THAT THE ASSESSEE CANNOT BE HELD TO EXIST SOL ELY FOR THE EDUCATIONAL PURPOSE AND THAT THE SOCIETY IS NOT REGISTE RED UNDER THE PROVISIONS OF THE ANDHRA PRADESH CHARITABLE AND HINDU R ELIGIOUS INSTITUTIONS AND ENDOWMENTS ACT, 1987, AND ON SUCH ASSUMPT IONS REJECTED THE APPLICATION MADE IN FORM NO.56 FOR APPRO VAL U/S. 10(23)(IV) ITA NO.812/HYD/2010 M/S. ANDHRA PRADESH MODERN EDUCATIONAL & SOCIAL SERVICES SOCIETY, HYDE RABAD. 2 OF THE INCOME-TAX ACT, 1961 FOR THE ASSESSMENT YEAR 2009- 10. EVEN THOUGH THE ORDERS PASSED BY THE CHIEF COMMISSIONER OF I NCOME-TAX UNDER S.10(23C) OF THE ACT ARE NOT COVERED IN S.253 O F THE INCOME TAX ACT, WHICH SPECIFIES THE APPEALS TO BE FILED BEFORE THE I TAT, INADVERTENTLY THE PRESENT APPEAL HAS BEEN FILED BEFORE THIS TRIBUNAL ON 2.06.2010 BY FILING FORM NO.36 ALONGWITH OTHER DOCUMENTS. IN THIS VIEW OF THE MATTER, SINCE THE PRESENT APPEAL AGAINST THE ORDER OF THE CHIEF COMMISSIONER OF INCOME-TAX HAS BEEN FILED ON ACCOUNT OF SHEER INADVERTEN CE, IT IS PRAYED THAT THE APPEAL MAY BE PERMITTED TO BE WITHDRAWN. 3. LEARNED DEPARTMENTAL REPRESENTATIVE, ON THE OTH ER HAND, DID NOT RAISE ANY SERIOUS OBJECTION TO THE PRAYER OF THE ASSE SSEE FOR WITHDRAWAL OF THE APPEAL. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. IN VIEW O F THE FACT THAT THE PRESENT APPEAL IS CLAIMED TO HAVE BEEN F IELD BY THE ASSESSEE THROUGH SHEER INADVERTENCE, AND AS SUCH, THE ASSESSEE HAS PR AYED FOR PERMISSION TO WITHDRAW THE SAME, WE ACCEDE TO THE PRAYER OF THE ASSESSEE TO WITHDRAW THE APPEAL. PERMISSION IS ACCORDINGLY GRANTED AND THE APPEAL IS TREATED A WITHDRAWN. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE COURT ON 25.8.2008 SD/- SD/- (AKBER BASHA) (N.R.S.GANESAN) ACCOUNTANT MEMBER. JUDICIAL MEMBER. DT/- 25TH AUGUST, 2010 ITA NO.812/HYD/2010 M/S. ANDHRA PRADESH MODERN EDUCATIONAL & SOCIAL SERVICES SOCIETY, HYDE RABAD. 3 COPY FORWARDED TO: 1. M/S. ANDHRA PRADESH MODERN EDUCATIONAL & SOCIAL SER VICES SOCIETY, C/O. SHRI MOHD. AFZAL, ADVOCATE, 11-5-465 SHERSON'S RESIDENCY, FLAT NO.402, CRIMINAL COURT ROAD, RED HILLS, HYDERABAD 2. CHIEF COMMISSIONER OF INCOME-TAX, HYDERABAD 3. DIRECTOR OF INCOME-TAX(EXEMPTION) HYDERABAD 4. THE D.R., ITAT, HYDERABAD. 5. B.V.S.