Commissioner of Income Tax, (Exemptions), Hyderabad V. Community Development Foundation, Hyderabad

ITA 850/Hyd/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 9756 (ITAT-HYDERABAD)
• Duration Of Justice: 4 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-09-2019
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB-A
• Next Hearing Date: 24-09-2019
• Assessment Year: misc
• Appeal Filed On: 22-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NIVEDITA BISWAS
• Assessee Lawyers: M V ANIL KUMAR
• Keywords: Set aside
• Section: 12A; 12AA; 201

Judgement Text

IN THE INCOME TAX A PPELLATE TRIBUNAL HYDERABAD BENCH A ', HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY , ACCOUNTANT MEMBER ITA NO. 8 5 0 / HYD/201 9 ASSESSMENT YEAR: 201 9 - 20 COMMUNITY DEVELOPMENT FOUNDATION, HYDERABAD. PAN A A CTC 2190H VS. COMMISSIONER OF INCOME - TAX (EXEMPTIONS), HYDERABAD. A PPELLANT RESPONDENT ASSESSEE BY: S H RI M.V. ANIL KUMAR REVENUE BY: S MT. NIVEDITA BISWAS DATE OF HEARING: 24 / 0 9 / 201 9 DATE OF PRONOUNCEMENT: 27 / 0 9 /201 9 O R D E R PER SMT. P. MADHAVI DEVI, J.M.: THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT( E ), HYDERABAD DATED 0 5/ 12 /201 8, REJECTING THE ASSESSEES APPLICATION FOR REGISTRATION U/S 12AA OF THE IT ACT. 2. BRIEF FACTS OF THE CASE ARE THAT THE ASSESSEE SUBMITTED ITS APPLICATION IN FORM NO. 10A FOR REGISTRATION U/S 12A OF THE IT ACT ON 23/06/2018. THE CIT(E) ISSUED A NOTICE DATED 19/11/2018 TO THE ASSESSEE TO APPEAR ON OR BEFORE 05/12/2018 AND PRODUCE ITS ORIGINAL MEMORANDUM OF ASSOCIATION (MOA)/TRUST DEED FOR VERIFICATION AND TO FURN ISH A DETAILED REPLY ON SPECIFIC POINTS. THE SAID LETTER WAS RETURNED UNSERVED BY THE POSTAL DEPARTMENT WITH A N ENDORSEMENT NO SUCH CDF AT THIS ADDRESS. THEREFORE, THE CIT(E) OBSERVED THAT EXISTENCE OF THE ASSESSEES TRUST IS IN DOUBT AND HE ALSO OBSERV ED THAT AS PER RULE 17A, THE ASSESSEE HAS TO FILE COPY OF INCOME AND EXPENDITURE ACCOUNT. S INCE ASSESSEE DID NOT I.T.A. NO. 850 /HYD/1 9 COMMUNITY DEVELOPMENT FOUNDATION, HYD. 2 APPEAR AND DID NOT FILE THE NECESSARY DETAILS BEFORE HIM , THE CIT(E) HELD ASSESSEE HAS VIOLATED RULE 17A AND HAS NOT PRODUCED BILLS/VOUCHERS AN D BOOKS OF ACCOUNT FOR VERIFICATION AND HENCE, HE REJECTED THE ASSESSEES APPLICATION FOR REGISTRATION U/S 12AA OF THE ACT. 3. AGGRIEVED BY THE ORDER OF CIT(E), THE ASSESSEE IS IN APPEAL BEFORE US STATING THAT THE CIT(E) OUGHT TO HAVE ALLOWED ONE MORE OP PORTUNITY TO THE ASSESSEE TO SUPPORT THE APPLICATION WITH NECESSARY EVIDENCE, BEFORE REJECTING THE APPLICATION FOR REGISTRATION U/S 12A AND ALSO STATED THAT CIT(E) REJECTED THE APPLICATION WITHOUT GOING THROUGH THE RELEVANT MATERIAL. LD. COUNSEL FOR THE A SSESSEE PRAYED FOR SETTING ASIDE THE ORDER OF CIT(E) AND DIRECT IONS TO BE GIVEN TO CIT(E) TO DECIDE THE ISSUE AFRESH. 4. LD. DR, ON THE OTHER HAND, OPPOSED THE SUBMISSIONS THE LD. AR , BUT, STATED THAT HE HAD NO OBJECTION FOR REMANDING THE MATTER BACK TO THE FILE OF CIT(E). 5. AFTER CONSIDERING THE SUBMISSIONS OF BOTH THE SIDES AND CONSIDERING THE FACTS OF THE CASE, WE DEEM IT FIT AND PROPER TO SET ASIDE THE ORDER OF CIT(E) , AND REMAND THE MATTER BACK TO HIS FILE WITH A DIREC TION TO RECONSIDER THE ISSUE ON MERITS AFTER GIVING FRESH NOTICE TO THE ASSESSEE TO THE ADDRESS GIVEN IN FORM NO. 36, THROUGH WHICH THE APPEAL WAS FILED BEFORE THE TRIBUNAL. THE ASSESSEE IS ALSO DIRECTED TO COOPERATE WITH THE CIT(E) BY FILING ALL THE NECES SARY DOCUMENTS FOR VERIFICATION. WE ALSO MAKE IT CLEAR THAT CIT(E) IS REQUIRED TO LOOK INTO THE OBJECTIVES OF THE ASSESSEE TRUST ALONE WHILE GRANTING REGISTRATION U/S 12A OF THE ACT. WITH THESE OBSERVATIONS, THE CIT(E) IS DIRECTED TO RECONSIDER THE ASSESSE ES APPLICATION IN I.T.A. NO. 850 /HYD/1 9 COMMUNITY DEVELOPMENT FOUNDATION, HYD. 3 ACCORDANCE WITH LAW AFTER GIVING FAIR OPPORTUNITY OF HEARING TO THE ASSESSEE IN THE MATTER. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON 27 TH SEPTEMBER , 2019. SD / - SD/ - (A. MOHAN ALANKAMONY ) ACCOUNTANT MEMBER ( P. MADHAVI DEVI ) JUDICIAL MEMBER HYDERABAD, DATED 27 TH SEPTEMBER , 201 9. KV COPY FORWARDED TO: 1. COMMUNITY DEVELOPMENT FOUNDATION, C/O M. ANANDAM & CO., CAS., FLAT NO. 7A, SURYA TOWERS, SP ROAD, SECUNDERABAD. 2 . CIT (E) , 2 ND FLOOR, AAYAKAR BHAVAN, BASHEERBAGH, HYDERABAD. 3 . ITO(E) - 1 , HYDERABAD. 4. THE DR, ITAT, HYDERABAD 5. GUARD FILE