Mahad Uloomil Hades, R.R.Dist V. DIT (Exemptions), Hyderabad

MA 226/HYD/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 7391 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-12-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 25-10-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NIVEDITA BISWAS
• Section: 80G; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A', HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER M.A. NO. 226/HYD/2011 ARISING OUT OF ITA NO. 1066/HYD/2009 (ASSESSMENT YEAR : N.A.) SHRI MAHAD ULOOMIL HADEES, JALPALLY PAN: AABCL4244L VS. DIRECTOR OF INCOME-TAX (E) HYDERABAD APPELLANT RESPONDENT APPELLANT BY: SHRI MOHD. AFZAL RESPONDENT BY: SMT. NIVEDITA BISWAS DATE OF HEARING: 16.12.2011 DATE OF PRONOUNCEMENT: 16.12.2011 O R D E R PER CHANDRA POOJARI, AM: BY THIS MISCELLANEOUS APPLICATION (MA) THE ASSESSEE I S SEEKING MODIFICATION IN THE ORDER OF THIS TRIBUNAL D ATED 3 RD JUNE, 2010. 2. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE FILED THE APPEAL AGAINST THE DENIAL OF REGISTR ATION U/S. 12AA OF THE INCOME-TAX ACT, 1961. THOUGH THE TRIBUNAL WAS PLEASED TO REMIT THE ISSUE BACK TO THE FILE OF THE DIRE CTOR OF INCOME-TAX (EXEMPTIONS), HYDERABAD TO CONSIDER THE APPLICATION BUT IT WAS WRONGLY MENTIONED THE ISSUE AS RE LATING FOR GRANTING APPROVAL U/S. 80G INSTEAD OF SECTION 12AA OF THE INCOME-TAX ACT, 1961 AND THE LEARNED COUNSEL FOR THE A SSESSEE PRAYED TO RECTIFY THE MISTAKE. 3. THE LEARNED DR HAS NO OBJECTION FOR THE SAME. M.A. NO. 226/HYD/2011 SHRI MAHAD ULOOMIL HADEES ====================== 2 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATERIAL ON RECORD AS WELL AS THE ORDER OF THE TRIBUNAL DATED 3 RD JUNE, 2010. ADMITTEDLY THE TRIBUNAL HAD WRONGLY MENTIONED THE SECTION AS 80G INSTEAD OF SECTION 12AA OF THE INCOME-T AX ACT, 1961. ACCORDINGLY, WE RECTIFY THE ORDER AND SUBSTITUTE THE WORDS 'SECTION 12AA' IN PLACE OF THE WORDS 'SECTION 80G' AND THE ORDER SHOULD BE READ ACCORDINGLY. HOWEVER, THERE SHALL BE NO CHANGE IN THE RESULT OF THE ORDER. 5. IN THE RESULT, THE MA FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON _16__DECEMBER, 2011. SD/- SD/- SD/- (ASHA VIJAYARAGHAVAN) JUDICIAL MEMBER SD/- (CHANDRA POOJARI) ACCOUNTANT MEMBER HYDERABAD, DATED THE __16__DECEMBER, 2011 COPY FORWARDED TO: 1. SHRI MAHAD ULOOMIL HADEES, C/O. SHRI MOHD. AFZAL , ADVOCATE, 11-5-465, SHERSON'S RESIDENCY, FLAT NO. 402 , CRIMINAL COURT ROAD, RED HILLS, HYDERABAD-500 004. 2. THE DIRECTOR OF INCOME-TAX (EXEMPTIONS), HYDERABAD. 3. THE DDIT (E), HYDERABAD. 4. THE DR A BENCH, ITAT, HYDERABAD TPRAO