Sri Gowri Sankara Sathara(Uppara) Anna Sathra Sangam, Hyderabad V. DIT(Exemption), Hyderabad

MA 241/HYD/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 1101 (ITAT-HYDERABAD)
• Duration Of Justice: 3 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-11-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 31-07-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 12A; 12AA

Judgement Text

IN THE INCOME TAX APPELATE TRIBUNAL HYDERABAD BENCHES A : HYDERABAD BEFORE : SHRI CHANDRA POOJARI, A.M. AND SMT. ASHA VIJAYARAGHAVAN, J.M. MA. NO. 241/HYD/2013 ARISING OUT OF ITA.NO.1121/HYD/2012 ASSESSMENT YEAR 2011-2012 SRI GOWRI SANKARA SATHARA (UPPARA) ANNA SATHRA SANGAM, SRISAILAM PAN AAGAS9678D VS. ADIT (E) HYDERABAD (APPLICANT) (RESPONDENT) FOR APPLICANT : SHRI A.V. RAGHURAM (A.R.) FOR RESPONDENT : SHRI B. YADAGIRI (D.R.) DATE OF HEARING : 22.11.2013 DATE OF PRONOUNCEMENT: 22.11.2013 ORDER PER SMT. ASHA VIJAYARAGHAVAN, J.M. BY THIS MISCELLANEOUS APPLICATION THE APPLICANT S EEKS FOR RECTIFICATION OF THE ORDER OF THE TRIBUNAL DATED 07 .06.2013 PASSED IN ITA.NO.1121/HYD/2012. THE CONTENTION OF THE ASSESSE E IS THAT THE HONBLE TRIBUNAL BY ORDER DATED 07.06.2013 HAS REJECTED THE REASONING OF THE DIT(E), HYDERABAD IN DECLINING TO GRANT REGISTRATION UNDER SECTION 12A OF THE INCOME TAX ACT, 1961 AND ALLOWED THE APPEAL OF THE ASSESSE E. 2. HOWEVER, IT HAS BEEN POINTED OUT BY THIS MISCEL LANEOUS APPLICATION THAT A MISTAKE HAS CREPT IN THE CONCLUDING PARAGRAP H OF THE ORDER OF THE TRIBUNAL DATED 07.06.2013. IT WAS SUBMITTED IN THE MISCELLANEOUS APPLICATION THAT THE HONBLE TRIBUNAL HAVING FOUND THAT THE REA SONS FOR WHICH THE 2 MA.NO.241/H/13 IN ITA.NO.1121/H/12 SRI GOWRI SANKARA SATHARA (UPPARA) ANNA SATHRA SANGAM, SRISAILAM REGISTRATION WAS DENIED WERE UNTENABLE, HAS OBSERVE D IN THE CONCLUDING PARAGRAPH THAT DIT(E) IS NOT JUSTIFIED IN DENYING T HE REGISTRATION TO THE ASSESSEE SOCIETY. HENCE, IT WAS SUBMITTED THAT THE NATURAL COROLLARY IN SUCH A SITUATION IS TO DIRECT THE DIT(E) TO GRANT REGISTRA TION AND NOT SETTING IT ASIDE. HENCE, IT WAS REQUESTED THAT PARA 11 OF THE ORDER I S TO BE RECTIFIED. 3. WE FIND THAT A MISTAKE HAS CREPT IN THE ORDER O F THE TRIBUNAL DATED 07.06.2013 IN ITA.NO.1121/HYD/2012 AT PARA 11 WHICH SHALL BE REPLACED AS BELOW : 11. IN THE LIGHT OF THE ABOVE DISCUSSION, WE ARE O F THE VIEW THAT THE DIT(E) WAS NOT JUSTIFIED IN DENYING REGISTRATION TO THE ASSESSEE SOCIETY. WE DIRECT THE DIT(E) TO GRANT REGISTRATION UNDER SECTION 12AA OF THE ACT, AND CONSEQUENTLY THE ASSESSEES GR OUNDS IN THIS APPEAL ARE ALLOWED AND THUS, APPEAL OF THE ASSESSEE ALLOWED. 4. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 22.11.2013. SD/- SD/- (CHANDRA POOJARI) (ASHA VIJAYARAGHAVA N) ACCOUNTANT MEMBER JUDICIAL ME MBER HYDERABAD, DATED: 22 ND NOVEMBER, 2013 VBP/- COPY TO 1. SRI GOWRI SANKARA SATHARA (UPPARA) ANNA SATHRA SANGAM, SRISAILAM PAN AAGAS9678D C/O. SHRI A.V. RAGHURAM & K. VASANT KUMAR, ADVOCATES, FLAT NO.610, 6 TH FLOOR, BABUKHAN ESTATE, BASHEERBAGH, HYDERABAD-1. 2. A D IT - (EXEMPTION) , HYDERABAD. 3. DIT(E)-I, HYDERABAD 4. DR A BENCH, ITAT, HYDERABAD.