DIT (Exemptions), Hyderabad V. Palem Mangamma Trust, Hyderabad

MA 146/HYD/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0550 (ITAT-HYDERABAD)
• Duration Of Justice: 2 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-06-2013
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 15-04-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: V RAGHAVENDRA RAO
• Assessee Lawyers: AMISHA S GUPT
• Keywords: Opportunity of being heard
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B', HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER MA NO. 146/HYD/2013 IN ITA NO. 357/HYD/2012 ASSESSMENT YEAR 2010-11 THE DIRECTOR OF INCOME - TAX (EXEMPTION) HYDERABAD VS. M/S. PALEM MANGAMMA TRUST, HYDERABAD PAN: AABTP 8340D APPELLANT RESPONDENT APPELLANT BY: SRI V. RAGHAVENDRA RAO RESPONDENT BY: SMT. AMISHA S. GUPT DATE OF HEARING: 21 .0 6 .2013 DATE OF PRONOUNCEMENT: 21 .0 6 .2013 O R D E R PER CHANDRA POOJARI, AM: THIS MISCELLANEOUS APPLICATION (MA) BY THE DEPARTM ENT IS SEEKING RECTIFICATION IN THE ORDER OF THE TRIBUNAL DATED 21.6.2012 IN ITA NO. 357/HYD/2012. 2. THE LEARNED DR SUBMITTED THAT THE TRIBUNAL HAD GIVE N FINDINGS IN ITS ORDER AS UNDER: 'BEING SO, IN OUR OPINION, THE DIT(E) IS TO EXAMINE WHETHER THE ASSESSEE HAS FULFILLED ALL THE CONDITIO NS PRESCRIBED UNDER SECTION 12AA OF THE ACT AND ALSO H E HAS TO CONSIDER THE AMENDED TRUST DEED IF THE ASSESSEE FULFILS ALL THE REQUIREMENTS FOR REGISTRAT ION U/S. 12AA, THE SAME IS TO BE GRANTED FROM THE DATE OF AMENDMENT OF TRUST DEED. IN VIEW OF THE ABOVE, THI S MATTER IS SET ASIDE TO THE FILE OF THE DIT(E) FOR DECIDING THE ISSUE IN ACCORDANCE WITH LAW AFTER AFFORDING AN OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND GRANT REGISTRATION TO THE ASSESSEE SOCIETY SUBJECT TO FULFILMENT OF ALL REQUIREMENTS A S PRESCRIBED IN SECTION 12AA OF THE ACT.' MA NO. 146/HYD/2013 M/S. PALEM MANGAMMA TRUST ====================== 2 3. THE DR SUBMITTED THAT THE ABOVE FINDING OF THE TRIB UNAL REQUIRES CLARIFICATION AS THE AMENDMENT OF TRUST DE ED HAD TAKEN PLACE ON 21.11.2009 AND THE APPLICATION FOR REGISTR ATION WAS MADE BY THE ASSESSEE ON 26.7.2011 AND THE TRIBUNAL GIVEN DIRECTION TO GRANT REGISTRATION FROM THE DATE OF AM ENDMENT WHICH IS NOT PROPER AND REQUIRES RECTIFICATION. 4. THE LEARNED AR SUBMITTED THAT PROPER DIRECTION MAY BE GIVEN. 5. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATE RIAL ON RECORD. THE ABOVE PARAGRAPH IS AMENDED AS FOLLO WS: 'BEING SO, IN OUR OPINION, THE DIT(E) IS TO EXAMINE WHETHER THE ASSESSEE HAS FULFILLED ALL THE CONDITIO NS PRESCRIBED UNDER SECTION 12AA OF THE ACT AND ALSO H E HAS TO CONSIDER THE AMENDED TRUST DEED IF THE ASSESSEE FULFILS ALL THE REQUIREMENTS FOR REGISTRAT ION U/S. 12AA, THE SAME IS TO BE GRANTED FROM THE DATE OF APPLICATION FOR REGISTRATION U/S. 12AA OF THE ACT. IN VIEW OF THE ABOVE, THIS MATTER IS SET ASIDE TO THE FILE OF THE DIT(E) FOR DECIDING THE ISSUE IN ACCORDANCE WITH LAW AFTER AFFORDING AN OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND GRANT REGISTRATION TO THE ASSESSEE SOCIETY SUBJECT TO FULFILMENT OF ALL REQUIREMENTS AS PRESCRIBED IN SECTION 12AA OF THE ACT.' 6. IN THE RESULT, MA BY THE REVENUE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 21 ST JUNE, 2013. SD/ - (SAKTIJIT DEY) JUDICIAL MEMBER SD/ - (CHANDRA POOJARI) ACCOUNTANT MEMBER HYDERABAD, DATED 21 ST JUNE, 2013 TPRAO COPY FORWARDED TO: 1 . THE DIRECTOR OF INCOME - TAX (EXEMPTION), HYDERABAD. 2. M/S. PALEM MANGAMMA TRUST, PLOT NO. 222, 8 - 2 - 601/ B/1, ROAD NO. 10, BANJARA HILLS, HYDERABAD. MA NO. 146/HYD/2013 M/S. PALEM MANGAMMA TRUST ====================== 3 3 . THE DIT (E), HYDERABAD. 4. THE DDIT (E) - II, HYDERABAD. 5 . THE DR ' B ' BENCH, ITAT, HYDERABAD