Watershed Support Services and Activities Network (WASSAN), Sec'bad, Hyderabad V. CIT, (Exemptions), Hyd, Hyderabad

ITA 924/HYD/2015

• Counselvise Citation: [2015] 121 COUNSELVISE.COM (IT) 1912 (ITAT-HYDERABAD)
• Duration Of Justice: 3 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-10-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 07-07-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KONDA RAMESH
• Assessee Lawyers: A V RAGHURAM
• Keywords: Opportunity of being heard
• Section: 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A : HYDERABAD BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER AND SMT. P. MADHAVI DEVI, JUDICIAL MEMBER ITA.NO.924/HYD/2015 ASSESSMENT YEAR 2014-2015 WATERSHED SUPPORT SERVICES AND ACTIVITIES NETWORK (WASSAN) SECUNDERABAD-500 017. VS. THE CIT (EXEMPTIONS) HYDERABAD. (APP ELLANT ) (RESPONDENT) FOR ASSESSEE : MR. A. V. RAGH URAM FOR REVENUE : MR. KONDA RAMESH DATE OF HEARING : 12 . 1 0.2015 DATE OF PRONOUNCEMENT : 14 . 1 0.2015 ORDER PER P.M. JAGTAP, A.M. THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD. CIT (EXEMPTIONS), HYDERABA D DATED 27.04.2015 WHEREBY HE REFUSED TO ALLOW THE APPROVAL SOUGHT BY THE ASSESSEE UNDER SECTION 80G(5 )(VI) OF THE ACT. 2. THE ASSESSEE IN THE PRESENT CASE IS A TRUST DULY REGISTERED UNDER SECTION 12A OF THE ACT. APPLI CATION IN THE PRESCRIBED FORMAT SEEKING APPROVAL UNDER SEC TION 80G(5)(VI) OF THE ACT WAS FILED BY IT ON 01.10.2014 . IN THIS REGARD, A QUESTIONNAIRE WAS ISSUED BY THE LD. CIT 2 ITA.NO.924/HYD/2015 WATERSHED SUPPORT SERVICES AND ACTIVITIES NETWORK (WASSAN), SECUNDERABAD. (EXEMPTIONS) ON 28.11.2014 FIXING THE CASE OF THE ASSESSEE FOR HEARING ON 21.01.2015 AND REQUESTING I T TO PRODUCE CERTAIN DOCUMENTS AND DETAILS. ON 21.01.201 5, SOME OF THE DETAILS AND DOCUMENTS REQUIRED BY THE L D. CIT (EXEMPTIONS) WERE FURNISHED BY THE ASSESSEE. FO R FILING THE REMAINING DETAILS AND DOCUMENTS, THE CAS E WAS FIXED BY THE LD. CIT (EXEMPTIONS) ON 13.02.2015. TH E ASSESSEE HOWEVER, NEITHER APPEARED ON 13.02.2015 BE FORE THE LD. CIT (EXEMPTIONS) NOR FILED THE DETAILS AND DOCUMENTS REQUIRED BY HIM. IN THE ABSENCE OF THE SA ID DETAILS AND DOCUMENTS, THE LD. CIT (EXEMPTIONS) DID NOT GRANT THE APPROVAL AS SOUGHT BY THE ASSESSEE UNDER SECTION 80G(5)(VI) AND REJECTED ITS APPLICATION. AG GRIEVED BY THE ORDER OF THE LD. CIT (EXEMPTIONS), THE ASSES SEE HAS PREFERRED THIS APPEAL BEFORE THE TRIBUNAL. 3. WE HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AND ALSO PERUSED THE RELEVANT MATERIAL ON REC ORD. THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE APPLICATION FILED BY THE ASSESSEE IN THE PRESCRIBED FORMAT SEEKING APPROVAL UNDER SECTION 80G(5)(VI) WAS REJEC TED BY THE LD. CIT (EXEMPTIONS) WITHOUT GIVING PROPER AND SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESS EE AND THIS POSITION CLEARLY EVIDENT FROM THE IMPUGNED ORD ER OF THE LD. CIT (EXEMPTIONS) COULD NOT BE DISPUTED EVEN BY THE LEARNED D.R. A PERUSAL OF THE IMPUGNED ORDER OF THE LD. CIT (EXEMPTIONS) SHOWS THAT THE ASSESSEE ON THE FIRST DATE OF HEARING ON 21.01.2015 HAD FILED/FURNISHED S OME OF THE INFORMATION AND DOCUMENTARY EVIDENCE REQUIRE D BY 3 ITA.NO.924/HYD/2015 WATERSHED SUPPORT SERVICES AND ACTIVITIES NETWORK (WASSAN), SECUNDERABAD. THE LD. CIT (EXEMPTIONS) AND FOR FILING THE REMAINI NG INFORMATION AND DOCUMENTARY EVIDENCE, ONLY ONE OPPORTUNITY WAS GIVEN BY THE LD. CIT (EXEMPTIONS) T O THE ASSESSEE WHICH, IN OUR OPINION, CANNOT BE CONSIDERE D AS PROPER AND SUFFICIENT OPPORTUNITY TO COMPLY WITH TH E REQUIREMENTS AS RIGHTLY CONTENDED BY THE LD. COUNSE L FOR THE ASSESSEE. WE, THEREFORE, SET ASIDE THE IMPUGNED ORDER OF THE LD. CIT (EXEMPTIONS) AND REMIT THE MATTER BA CK TO HIM FOR DISPOSING OF THE APPLICATION FILED BY THE A SSESSEE FOR APPROVAL UNDER SECTION 80G(5)(VI) AFRESH, AFTER GIVING PROPER AND SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO COMPLY W ITH THE REQUIREMENTS OF THE LD. CIT (EXEMPTIONS) AND EXTEND ALL THE COOPERATION IN ORDER TO ENABLE HIM TO DISPOSE O F ITS APPLICATION FOR REGISTRATION UNDER SECTION 80G(5)(V I) OF THE ACT. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS TREATE D AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 14.10.2015. SD/- SD/- (SMT. P. MADHAVI DEVI) (P.M. JAGTAP) JUDICIAL MEMBER ACOUNTANT MEMBER HYDERABAD, DATED 14 TH OCTOBER, 2015 VBP/- 4 ITA.NO.924/HYD/2015 WATERSHED SUPPORT SERVICES AND ACTIVITIES NETWORK (WASSAN), SECUNDERABAD. COPY TO : 1. WATERSHED SUPPORT SERVICES AND ACTIVITIES NETWORK (WASSAN), TARNAKA, SECUNDERABAD. C/O. M/S. MAHESH, VIRENDER & SRIRAM, CHARTERED ACCOUNTANTS, 6-3-788/36 & 37A, AMEERPET, HYDERABAD. 2. CIT (EXEMPTIONS), 3 RD FLOOR, POSNETT BHAVAN, RAMKOTI, TILAK ROAD, HYDERABAD. 3. THE INCOME TAX OFFICER (EXEMPTIONS), WARD - 2, HYDERABAD. 4. D.R. ITAT A BENCH, HYDERABAD. 5. GUARD FILE