MATHRUSRI MAHILA MANDALI TETALI,TANAKU V. COMMISSIONER OF INCOME TAX (EXEMPTIONS), HYDERABAD

MA 1/VIZ/2025

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The case involves Mathrusri Mahila Mandali Tetali, the appellant, who sought to recall a Tribunal order that dismissed their appeal concerning the renewal of their registration under section 12AB of the Income Tax Act. The Tribunal had previously found that the assessee did not comply with procedural requirements and failed to respond to multiple notices from the Commissioner of Income Tax (Exemption), leading to the dismissal of their application for renewal. The assessee argued that there was a mistake in the Tribunal's understanding during the initial hearing, which led to the recall application. However, the Tribunal found no mistake in their earlier decision and dismissed the recall application.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 712149 (ITAT-VISAKHAPATNAM)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-07-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

"आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM (HYBRID HEARING) श्री रिीश सूद ,न्याधयक सदस्य एिं श्री एस बालाक ृष्णन, लेखा सदस्य क े समक्ष BEFORE SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER एम.ए. नं. / M.A. NOs.1 & 2/VIZ/2025 [आईटीए सं. से उत्पन्न. /ARISING OUT OF ITA Nos.213 & 214/VIZ/2024)] Mathrusri Mahila Mandali Tetali 8-124/31, Lalitha Nagar Tetali, Tanuku Mandal Tetali- 534218, Andhra Pradesh [PAN: AABTM7021J] v. CIT (Exemption) Aaykar Bhawan Opposite LB Stadium Basheer Bagh, Hyderabad – 500004 Telangana (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ Assessee Represented by : Shri VVS Narayana Medisetti, CA राजस्व का प्रतततितित्व/ Department Represented by : Dr.Aparna Villuri, Sr.AR. सुिवाई समाप्त होिे की ततति/ Date of Conclusion of Hearing : 04.07.2025 घोषणा की तारीख/Date of Pronouncement : 25.07.2025 आदेश /O R D E R PER SHRI S BALAKRISHNAN, ACCOUNTANT MEMBER: 1. By way of these Miscellaneous Applications assessee is seeking recall of the common order passed by the Tribunal in ITA Nos. 213 & 214/VIZ/2024 dated 17.01.2025. Printed from counselvise.com M.A. NOs. 1 & 2/VIZ/2025 Mathrusri MahilaMandali Tetali Page. No 2 2. The only contention of the assessee is that while hearing the appeal it was alleged by the Ld. Authorised Representative [hereinafter “Ld.AR”] that the bench expressed its opinion to remit the case back to the file of Learned Commissioner of Income Tax (Exemption), Hyderabad [hereinafter in short “Ld.CIT(E)”]. He further submitted that the bench subsequently dismissed the appeal of the assessee while passing the final order. He therefore pleaded that there is mistake apparent on record and hence order may be recalled. 3. Per contra, Ld. Departmental Representative [hereinafter in short “Ld.DR”] fully relied on the order of the Tribunal and argued that based on the facts of the case Tribunal has rightly dismissed the appeal and hence submitted that recalling of the not required. 4. We have heard both the contentions. While hearing the appeal the bench expressed, on the plea of the assessee requesting for remitting back the file to the Ld. CIT(E) was taken note of by the Bench. However, after perusal of the records, the bench found that the issue does not merit to be remanded back, therefore in its order dated 17.01.2025 observed as follows: - “10. We have heard both the sides and perused the material available on record. It is an admitted fact that the assessee has filed an application on 30.06.2023 when it was holding a Registration from A.Y. 2022-23 to A.Y.2026-27. Assessee ought to have applied for renewal of the Registration before six months before the end of the fifth year. However, it was the submission of the Ld.AR that the assessee without understanding the provisions of the Act has assessee applied for Registration under section Printed from counselvise.com M.A. NOs. 1 & 2/VIZ/2025 Mathrusri MahilaMandali Tetali Page. No 3 12AB of the Act on 30.06.2023. It is also noticed that assessee has not responded to the notices dated 27.10.2023, 04.12.2023 and 12.12.2023 calling for various information from the assessee. In these circumstances, the Ld.CIT(E) has rightly rejected the application for Renewal / Registration of the assessee. We are of the considered view that he assessee on its own applied for Renewal / Registration which was rejected by the Ld.CIT(E) and the pleading of the Ld.AR that due to ignorance of the assessee in understanding the technicalities of the provisionsof the Act could not be accepted. It is not the duty of the Ld.CIT(E) to guide the assessee with regard to the application filed. The assessee has also not appeared before the Ld.CIT(E) with respect to opportunities provided for calling for details. In these circumstances, we find the Ld.CIT(E) has rightly rejected the application for Registration and thereby we uphold the order passed by the Ld.CIT(E) in Form No. 10AD dated 20.12.2023 and thereby we dismiss the grounds raised by the assessee.” 5. In the given circumstances, considering the non-compliances by the assessee to the various notices issued by the Ld.CIT(E), this Tribunal has rightly adjudicated the matter by dismissing the appeal of the assessee. Hence there is no merit in the allegation raised by the Ld.AR and apparently there is no mistake in the order of the Tribunal and therefore we are inclined to dismiss the Miscellaneous Application of the assessee. 6. In the result, Miscellaneous Application filed by the assessee is dismissed. M.A. No. 02/VIZ/2025 [ARISING OUT OF ITA No. 214/VIZ/2024] 7. Coming to Miscellaneous Application No. 2/VIZ/2025, the assessee has raised similar pleas, therefore the decision taken in M.A.01/VIZ/2025 in the Printed from counselvise.com M.A. NOs. 1 & 2/VIZ/2025 Mathrusri MahilaMandali Tetali Page. No 4 aforesaid paragraph shall apply mutatis mutandis to the M.A. No.02/VIZ/2025. Accordingly, Miscellaneous Application filed by the assessee is dismissed. 8. To sum-up, Miscellaneous Applications filed by the assessee are dismissed. Order pronounced in the open court on 25th July, 2025. Sd/- (रिीश सूद) (RAVISH SOOD) न्याधयक सदस्य/JUDICIAL MEMBER Sd/- (एस बालाक ृष्णन) (S. BALAKRISHNAN) लेखा सदस्य/ACCOUNTANT MEMBER Dated 25.07.2025 Giridhar, Sr.PS आदेशकीप्रतततितिअग्रेतषत/ Copy of the order forwarded to:- 1. तिर्ााररती/ The Assessee : Mathrusri Mahila Mandali Tetali 8-124/31, Lalitha Nagar Tetali, Tanuku Mandal Tetali- 534218, Andhra Pradesh 2. राजस्व/ The Revenue : CIT (Exemption) Aaykar Bhawan Opposite LB Stadium Basheer Bagh, Hyderabad – 500004 Telangana 3. The Principal Commissioner of Income Tax 4. तिभागीयप्रतततितर्, आयकरअिीिीयअतर्करण, तिशाखािटणम /DR,ITAT, Visakhapatnam 5. The Commissioner of Income Tax 6. गार्ाफ़ाईि / Guard file आदेशािुसार / BY ORDER Sr. Private Secretary ITAT, Visakhapatnam Printed from counselvise.com "