SRI VENKATESWARA SWAMY TEMPLE COMMITEE.,KHAMMAM V. CIT (EXEMPTION), AAYAKAR BHAVAN, BASHERBAGH.

ITA 544/HYD/2025

AI Insights

The case involves the Sri Venkateswara Swamy Temple Committee, which appealed against the decision of the Commissioner of Income Tax (Exemption), Hyderabad, who had rejected their application for approval under section 80G(5) of the Income Tax Act, 1961. The Tribunal noted that the Commissioner had not considered the submissions and documents provided by the assessee, which detailed their charitable activities. The Tribunal found the initial order to be cryptic and non-speaking, leading to the decision to remand the case for a thorough re-evaluation of the provided evidence and details.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 653202 (ITAT-HYDERABAD)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-06-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Assessment Year: 2024-2025
• Other Referred Cases: Sri Ganga Charitable Trust vs. CIT (E) in ITA No.203/Hyd/2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SAI PRASAD; GIVING
• Keywords: Condonation of delay; Set aside; Period of limitation; Charitable institution

Judgement Text

" ITA 544 of 2025 Sri Venkateswara Swamy Temple Committee Page 1 of 6 आयकर अपीलȣय अͬधकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ DB-A ‘ Bench, Hyderabad Before Shri Vijay Pal Rao, Vice-President A N D Shri Manjunatha, G. Accountant Member आ.अपी.सं /ITA No.544/Hyd/2025 (िनधाŊरण वषŊ/Assessment Year: 2024-25) Sri Venkateswara Swamy Temple Committee, Khammam PAN:AAPAS6706D Vs. Commissioner of Income Tax (Exemption) Hyderabad (Appellant) (Respondent) िनधाŊįरती Ȫारा/Assessee by: Shri K.A. Sai Prasad, CA राज̾ व Ȫारा/Revenue by:: Shri B Bala Krishna, CIT(DR) सुनवाई की तारीख/Date of hearing: 18/06/2025 घोषणा की तारीख/Pronouncement: 18/06/2025 आदेश/ORDER Per Vijay Pal Rao, Vice President This appeal filed by the assessee is directed against the order dated 28/11/2024 of the learned CIT (E), Hyderabad for the A.Y.2024-25 whereby the application seeking approval u/s 80G(5) of the Act was rejected. 2. There is a delay of 55 days in filing the present appeal. The assessee has filed a petition for condonation of delay which is supported by an affidavit filed by the Treasurer of the assessee trust. ITA 544 of 2025 Sri Venkateswara Swamy Temple Committee Page 2 of 6 3. The learned AR of the assessee has submitted that the assessee is a Temple and not having any facility of computer or internet, therefore, the impugned order passed by the Commissioner of Income Tax (Exemption) was not in the knowledge of the assessee as the same was not served upon the assessee in physical form. The assessee remained unaware of the order until the Tax Auditor reviewed the I.T Portal and brought the matter to the notice of the assessee that the Commissioner of Income Tax (Exemption) has passed the impugned order on 28/11/2024. Thus, the learned AR has submitted that the delay in filing the present appeal by the assessee was neither intentional nor willful but due to the reason that the impugned order was not in the knowledge of the assessee until it was brought by the Tax Auditor of the assessee after noticing from the Tax Portal. 4. On the other hand, the learned DR has not raised serious objection to the condonation of delay of 55 days in filing the present appeal. 5. We have considered the rival contentions and carefully perused the contents of the affidavit explaining the cause of delay in para 1 to 7 as under: ITA 544 of 2025 Sri Venkateswara Swamy Temple Committee Page 3 of 6 6. By considering the reasons explained by the assessee, we are satisfied that the assessee was having a sufficient reason for not filing the appeal within the period of limitation and accordingly the delay of 55 days in filing the present appeal is condoned. 7. The assessee has raised the following grounds of appeal: ITA 544 of 2025 Sri Venkateswara Swamy Temple Committee Page 4 of 6 8. The learned AR of the assessee has submitted that in response to the notice issued by the CIT (Exemption), the assessee filed submissions on 20th June, 2024, 27th June, 2024, 29th July, 2024 and 15th October, 2024. Thus, all the requisite details and documents were filed by the assessee before the CIT (Exemption) but the same were not considered while passing the impugned order and rejected the application of the assessee summarily. He has thus, submitted that the impugned order of the CIT (Exemption) may be set aside and the assessee may be granted approval u/s 80G(5) of the Act. In support of his contention, he has relied upon the decision of the Coordinate Bench of this Tribunal dated 6/5/2025 in case of Sri Ganga Charitable Trust vs. CIT (E) in ITA No.203/Hyd/2025. ITA 544 of 2025 Sri Venkateswara Swamy Temple Committee Page 5 of 6 9. On the other hand, the learned AR has submitted that the assessee has claimed to have filed all the relevant documents and details before the CIT (Exemption). However, the CIT (Exemption) has given the finding that on perusal of the submissions of the assessee it is observed that no substantial charitable activities are being carried out by the assessee trust. He has relied upon the impugned order of the CIT (Exemption). 10. We have considered the rival submission as well as relevant material available on record. The assessee has filed the copies of the relevant record which was produced before the CIT (Exemption) in response to the notice issued by the CIT (Exemption) in the paper book running in 95 pages. The CIT (Exemption) has rejected the application of the assessee by giving the reasons in para 3 of the impugned order as under: 11. Thus, it is clear that the CIT (E) has given the reasons that no substantial charitable activities are being carried out by the Assessee Trust. However, the impugned order is completely silent about the relevant record filed by the assessee to show that the assessee has carried out the charitable activities. Further, the assessee was already granted registration u/s 12AB of the Act by considering the fact that the objects of the assessee are charitable ITA 544 of 2025 Sri Venkateswara Swamy Temple Committee Page 6 of 6 in nature. Therefore, passing a cryptic and non-speaking stereotyped order is highly unjustified on the part of the CIT (E). When the assessee has filed all the relevant details and evidence to show that the assessee has carried out the charitable activities, then the CIT (E) ought to have considered the relevant record and given a finding on the basis of the facts emerged from the evidence filed by the assessee. Accordingly, the impugned order of the CIT (E) is set aside and the matter is remanded to the record of the CIT (E) for re-consideration of the application of the assessee for approval u/s 80G(5) of the I.T. Act, 1961 afters verification and examination of the relevant details and evidence filed by the assessee. Needless to say, the assessee shall be given an appropriate opportunity of hearing before passing the fresh order. 12. In the result, appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the Open Court on the conclusion of hearing i.e. on 18th June, 2025. Sd/- Sd/- (MANJUNATHA, G.) ACCOUNTANT MEMBER (VIJAY PAL RAO) VICE-PRESIDENT Hyderabad, dated 18th June, 2025 Vinodan/sps Copy to: S.No Addresses 1 Sri Venkateswara Swamy Temple Committee, c/o Katrapati & Associates, 1-1-298/2/B/3 Sowbhagya Avenue Apts, 1st Floor, Ashoknagar, Street No.1 Secunderabad 500020 2 Cit (E) Aayakar Bhavan, Basheerbagh, Opp: LB Stadium, Hyderabad 3 Pr. CIT – Exemption, Hyderabad 4 DR, ITAT Hyderabad Benches 5 Guard File By Order "