Bethesda Social Welfare Association, Hasanbada v. The Commissioner of Income Tax (Exemptions), Hyderabad

ITA 11/VIZ/2021 | 2020-2021
Pronouncement Date: 10-05-2021 | Result: Allowed

Appeal Details

RSA Number 1125314 RSA 2021
Assessee PAN AACAB9429R
Bench Visakhapatnam
Appeal Number ITA 11/VIZ/2021
Duration Of Justice 2 month(s) 25 day(s)
Appellant Bethesda Social Welfare Association, Hasanbada
Respondent The Commissioner of Income Tax (Exemptions), Hyderabad
Appeal Type Income Tax Appeal
Pronouncement Date 10-05-2021
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted DB
Tribunal Order Date 10-05-2021
Last Hearing Date 29-04-2021
First Hearing Date 29-04-2021
Assessment Year 2020-2021
Appeal Filed On 15-02-2021
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH VISAKHAPATNAM (THROUGH WEB - BASED VIDEO CONFERENCING PLATFORM) BEFORE SHRI N.K. CHOUDHRY HONBLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH HON'BLE ACCOUNTANT MEMBER I.T.A. NO. 1 1/VIZ/2021 BETHESDA SOCIAL WELFARE ASSOCIATION D.NO. 2 - 16 HASANBADA NEAR PANCHAYAT OFFICE UNDURU RAMACHANDRAPURAM MANDAL EAST GODAVARI DISTRICT. VS. CIT (EXEMPTIONS) HYDERABAD. PAN NO. AACAB 9429 R (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE . DEPARTMENT BY : SHRI K.S. RAJENDRA KUMAR CIT DR DATE OF HEARING : 29 / 04 /2021 . DATE OF PRONOUNCEMENT : 10 / 0 5 /2021 . O R D E R PER N.K. CHOUDHRY JUDICIAL MEMBER THIS APPEAL HAS BEEN PREFERRED BY THE ASSESSEE/SOCIETY (HEREINAFTER CALLED AS THE APPELLANT) AGAINST THE ORDER DATED 2 2 / 0 1/20 2 1 IMPUGNED HEREIN PASSED BY THE LD. COMMISSIONER OF INCOME TAX ( EXEMPTION ) [FOR SHORT LD. COMMISSIONER] HYDERABAD U/SEC. 1 2 AA OF THE INCOME TAX ACT 1961 (HEREINAFTER REFERRED TO AS 'ACT'). 2 ITA NO. 11 / VIZ /2021 ( BETHESDA SOCIAL WELFARE ASSOCIATION ) 2. IN THIS CASE APPLICATION FILED BY THE APPELLANT ON DATED 13/05/2020 FOR REGISTRATION U/SEC. 12A OF THE ACT WAS TAKEN INTO CONSIDERATION BY LD. COMMISSIONER WHILE ISSUING THE NOTICE ON DATED 06/07/2020 BY WHICH THE APPELLANT WAS ASKED TO APPEAR AND PRODUCE ITS ORIGINAL MEMORANDUM OF ASSOCIATION (MOA)/TRUST DEED FOR VERIFICATION AND TO FURNISH A DETAILED REPLY ON SPECIFIC POINTS AND THE APPELLANT W AS ALSO INFORMED THAT IT MAY SUBMIT THE INFORMATION BY POST /EMAIL ON OR BEFORE 31/07/2020. THOUGH THE APPELLANT IN RESPONSE TO THE SAID NOTICE FILED CERTAIN DOCUMENTARY EVIDENCE IN ITBA ON 31/07/2020 HOWEVER COULD NOT APPEAR AND FAILED TO PRODUCE ITS O RIGINAL MEMORANDUM OF ASSOCIATION (MOA)/TRUST DEED FOR VERIFICATION AND A DETAILED REPLY ON SPECIFIC POINTS AND ALSO FAILED TO SATISFY THE LD. COMMISSIONER FOR GRANT OF REGISTRATION APPLIED AND IN CONSTRAINED CIRCUMSTANCES THE LD . COMMISSIONER REJECTED THE APPLICATION FOR REGISTRATI ON AGAINST WHICH THE APPELLANT PREFERRED THE INSTANT APPEAL. 3. HAVING HEARD THE PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. T HE LD. COMMISSIONER IN THE ABSENCE OF PROPER PLEADINGS INFORMAT ION DOCUMENTS AND SATISFACTION HELD THAT THE GENUINENESS OF THE ACTIVITIES COULD NOT BE VERIFIED AND THEREFORE THE GENUINENESS OF THE OBJECTS AND GENUINENESS OF THE ACTIVITY IS IN DOUBT . THE APPLICANT IS NOT FIT FOR GRANT OF REGISTRATION U/S. 12AA OF THE ACT . THE LD. COMMISSIONER FAILED TO DECIDE THE APPLICATION FOR REGISTRATION U/S 12 OF THE ACT IN ITS RIGHT PERSPECTIVE WHEREAS THE APPELLANT/TRUST HAD REASONABLE AND BONAFIDE CAUSE FOR NOT JOINING THE PROCEEDINGS BEFORE THE LD. COMMISSIONER DUE TO COMPLETE LOCK DOWN IN THE MONTH O F MAY AND JULY 2020 WHEN THE APPLICATION U/S 12A OF THE ACT WAS FILED AND CONSIDERED BECAUSE AT THAT PARTICULAR POINT OF TIME 3 ITA NO. 11 / VIZ /2021 ( BETHESDA SOCIAL WELFARE ASSOCIATION ) THE ENTIRE NATION WAS ON HOLD AND THEREFORE THE APPELLANT FAILED TO AVAIL THE OPPORTUNITIES TO SATISFY THE LD. COMMISSIONER QU A OBJECTS AND CHARITABLE ACTIVITIES OF THE SOCIETY AND FURTHER FAILED TO PLEAD ITS CASE IN PROPER MANNER HENCE C ONSIDERING THE P ECULIAR FACTS AND CIRCUMSTANCES WE DEEM IT APPROPRIATE TO SET ASIDE THE IMPUGNED ORDER AND TO REMAND BACK THE CASE TO THE FIL E OF LD. COMMISSIONER FOR DECISION AFRESH ON MERITS WHILE AFFORDING REASONABLE OPPORTUNITY (S) OF BEING HEARD TO THE APPELLANT. HENCE ORDERED ACCORDINGLY. 4. IN THE RESULT APPEAL FILED BY THE APPELLANT STANDS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON THIS 1 0 T H DAY OF MAY 2021. S D / - S D / - (D.S. SUNDER SINGH) ( N.K. CHOUDHRY ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 1 0 T H MAY 20 2 1 . VR/ - COPY TO: 1. THE ASSESSEE - BETHESDA SOCIAL WELFARE ASSOCIATION D.NO. 2 - 16 HASANBADA NEAR PANCHAYAT OFFICE UNDURU RAMACHANDRAPURAM MANDAL EAST GODAVARI DISTRICT. 2. THE REVENUE CIT (EXEMPTIONS) HYDERABAD. 3. THE D.R . VISAKHAPATNAM. 4. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY ITAT VISAKHAPATNAM.