Sai Prashanthi Deenajanoddarana Educational Society, Hyderabad V. Commissioner of Income Tax, (Exemptions), Hyderabad

ITA 9/Hyd/2019

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 6208 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 11 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-12-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Assessment Year: 2018-2019
• Appeal Filed On: 01-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: K.K. GUPTA
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER I.T.A. No.9/HYD/2019 Assessment Year: 2018-19 Sai Prashanthi Deenajanoddarana Educational Society, HYDERABAD [PAN: AANAS2893K] Vs Commissioner of Income Tax (Exemptions), HYDERABAD (Appellant) (Respondent) For Assessee : Shri K.K.Gupta, AR For Revenue : Shri Rajendra Kumar, CIT-DR Date of Hearing : 14-12-2021 Date of Pronouncement : 17-12-2021 O R D E R PER S.S.GODARA, J.M. : This assessee’s appeal for AY.2018-19 arises from the CIT(Exemptions)-Hyderabad’s order dated 29-01-2018 passed in case No.CIT(E)/Hyd/57(07)/80G/2017-18, vide order u/s.80G(5)(vi) of the Income Tax Act, 1961 [in short, ‘the Act’]. Heard both the parties. Case file perused. 2. Coming to the assessee’s sole substantive grievance challenging the CIT(E)’s order declining Section 80G(5) relief, we note that this society has already been held entitled for Section 12AA registration vide order dt.31-12-2015 as its main clause is stated to be “to adopt the poor and parentless boys ITA No. 09/Hyd/2019 :- 2 -: and provide good education, food and clothing”. That being the case, we find that hon’ble apex court’s latest decisions (2020) 113 taxmann.com 143 (SC) CIT(E) Vs. Seth Vinod Kumar Somani Charitable Trust and Loksewa Samathan Samithi (2019) taxmann.com 203 (SC) already settled the issue that Sec.80G registration in dispute herein is automatic to Section 12AA proceedings decided in a taxpayer’s favour. We adopt the very reasoning mutatis-mutandis to direct the CIT(E) to grant the impugned registration to assessee. No other ground has been pressed before us. 3. This assessee’s appeal is allowed in above terms. Order pronounced in the open court on 17 th December, 2021 Sd/- Sd/- (LAXMI PRASAD SAHU) (S.S.GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER Hyderabad, Dated: 17-12-2021 TNMM ITA No. 09/Hyd/2019 :- 3 -: Copy to : 1.Sai Prashanthi Deenajanoddarana Educational Society, C/o.Shri K.K.Gupta, FCA, Katrapalli & Co., Chartered Accountants, 3464, Dundoo Vihar, Rashtrapathi Road, Secunderabad. 2.Commissioner of Income Tax (Exemptions), Hyderabad. 3.Addl.CIT(E)-Hyderabad. 4.D.R. ITAT, Hyderabad. 5.Guard File.