Ramoji Foundation, R.R.Dist V. DIT (Exemptions), Hyderabad, Hyderabad

ITA 85/HYD/2015

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 91584 (ITAT-HYDERABAD)
• Duration Of Justice: 3 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-04-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 20-01-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D SUDHAKAR RAO
• Keywords: Bonafide belief; Condonation of delay
• Section: 12AA

Judgement Text

ITA NO 85 OF 2015 RAMOJI FOUNDATIONS HYD PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD B BENCH, HYDERABAD BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER & SMT. P. MADHAVI DEVI, JUDICIAL MEMBER ITA NO.85/HYD/2015 (ASSESSMENT YEAR: NA ) RAMOJI FOUNDATION HYDERABAD PAN : AACTR 0087 Q VS. DIRECTOR OF INCOME TAX (EXEMPTION) HYDERABAD (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI K. GOPAL FOR REVENUE : SHRI D. SUDHAKAR RAO, DR DATE OF HEARING : 22.04.2015 DATE OF PRONOUNCEMENT : 24 .04.2015 O R D E R PER SM T P. MADHAVI DEVI, J.M. THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST TH E ORDER OF THE DIT (E), HYDERABAD DATED 29.01.2013 IN REJECTIN G THE ASSESSEES APPLICATION FOR REGISTRATION U/S 80G(5)( VI) OF THE I.T. ACT, 1961. 2. THERE IS A DELAY OF 652 DAYS IN FILING THE APPEA L BEFORE THE TRIBUNAL. THE ASSESSEE HAS FILED AN AFFIDAVIT OF TH E TRUSTEE AND AN APPLICATION THEREWITH EXPLANINING THE REASONS FO R THE DELAY. IN THE SAID APPLICATION IT IS MENTIONED THAT THE DIT ( E) HAD REJECTED THE ASSESSEES APPLICATIONS FOR REGISTRATION BOTH U /S 12AA AS WELL AS 80G(5)(VI) OF THE ACT AND THAT ASSESSEE HAD PREF ERRED AN APPEAL BEFORE THE TRIBUNAL AGAINST THE ORDER PASSED BY THE DIT (E) IN ITA NO.400/HYD/2013 AGAINST REJECTION OF REG ISTRATION U/S ITA NO 85 OF 2015 RAMOJI FOUNDATIONS HYD PAGE 2 OF 3 12AA OF THE ACT AND THE TRIBUNAL VIDE ITS ORDER DAT ED 28.6.2013 HAD SET ASIDE THE ISSUE TO THE FILE OF THE DIT (E) FOR RECONSIDERATION OF THE ASSESSEES APPLICATION FOR A PPROVAL U/S 12AA OF THE ACT. THE DIT (E) WHILE GIVING EFFECT TO THE ORDER OF THE ITAT HAS GRANTED REGISTRATION U/S 12AA OF THE ACT. HOWEVER, THE DIT (E) REFUSED TO GRANT APPROVAL U/S 80G(5)(VI) OF THE I.T. ACT. ASSESSEE, THEREFORE, PREFERRED A MISCELLANEOUS APPL ICATION IN ITA NO.400/HYD/2013 UNDER THE BONAFIDE BELIEF THAT THE REMEDY IS A CORRECT ONE. THE TRIBUNAL DISMISSED THE SAME HOLDIN G THAT THE ASSESSEE OUGHT TO HAVE FILED SEPARATE APPEAL FOR RE GISTRATION U/S 80G(5)(VI) OF THE I.T. ACT AND THEREFORE, ASSESSEE HAS FILED THE PRESENT APPEAL ON 20.01.2015 RESULTING IN DELAY OF 652 DAYS IN FILING THE APPEAL. THE LD COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE DELAY IN FILING THE APPEAL WAS NEITHER WANTON O R WILFUL BUT WAS DUE TO THE BONAFIDE BELIEF OF THE ASSESSEE THAT THE APPEAL FILED AGAINST DENIAL OF REGISTRATION U/S 12AA OF TH E ACT WOULD ALSO COVER THE ASSESSEES GRIEVANCE AGAINST THE DENIAL O F REGISTRATION U/S 80G(5)(VI) OF THE ACT. HE THEREFORE, PRAYED FOR CONDONATION OF DELAY AND CONSIDERATION OF THE APPEAL ON ITS MERITS . 3. THE LD DR WAS ALSO HEARD. 4. AFTER CONSIDERING THE MATERIAL ON RECORD, WE ARE INCLINED TO CONDONE THE DELAY OF 652 DAYS AS WE ARE SATISFIED T HAT THE DELAY IS NOT WILLFUL OR WANTON, BUT IS DUE TO THE REASONA BLE BELIEF OF THE ASSESSEE. THE DELAY IS THEREFORE, CONDONED. 5. COMING TO THE MERITS OF THE APPEAL OF THE ASSESS EE, WE FIND THAT THE DIT (E) HAS REJECTED THE ASSESSEES PRAYER FOR REGISTRATION ITA NO 85 OF 2015 RAMOJI FOUNDATIONS HYD PAGE 3 OF 3 U/S 80G(5)(VI), ON THE GROUND THAT THE REGISTRATION SOUGHT FOR U/S 12AA OF THE ACT WAS REJECTED. HOWEVER, WE FIND THAT THE DIT (E) HAS GRANTED REGISTRATION U/S 12AA OF THE ACT PU RSUANT TO THE ORDER OF THE TRIBUNAL. SINCE THE INITIAL OBJECTION FOR GRANT OF REGISTRATION U/S 80G(5)(VI) IS NOW GONE, THE ASSESS EES APPLICATION NEEDS RECONSIDERATION. IN VIEW OF THE SAME, WE REMA ND THIS ISSUE TO THE FILE OF THE DIT (E) FOR DE NOVO RECONSIDERAT ION IN ACCORDANCE WITH LAW. 6. IN THE RESULT, ASSESSEES APPEAL IS TREATED AS A LLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 24 TH APRIL, 2015. S D/ - S D/ - (P.M. JAGTAP) (P. MADHAVI DEVI) ACCOUNTANT MEMBER JUDICIAL MEMBER HYDERABAD, DATED 24 TH APRIL, 2015. VNODAN/SPS COPY TO: 1. RAMOJI FOUNDATION, RAMOJI FILM CITY, RANGA REDDY DI STT. 2. DIRECTOR OF INCOME TAX (EXEMPTIONS), 3 RD FLOOR, ANNEXE BUILDING, AAYAKAR BHAVAN, BASHEERBAGH, HYDERABAD 04 3. THE ADIT (E) II HYDERABAD 4. THE DR, ITAT, HYDERABAD 5. GUARD FILE BY ORDER