Islamic Social Service Society, Hyderabad v. DIT, Hyderabad

ITA 1146/HYD/2009 | misc
Pronouncement Date: 26-07-2011 | Result: Partly Allowed

Appeal Details

RSA Number 114622514 RSA 2009
Assessee PAN AAATI1381C
Bench Hyderabad
Appeal Number ITA 1146/HYD/2009
Duration Of Justice 1 year(s) 7 month(s) 23 day(s)
Appellant Islamic Social Service Society, Hyderabad
Respondent DIT, Hyderabad
Appeal Type Income Tax Appeal
Pronouncement Date 26-07-2011
Appeal Filed By Assessee
Order Result Partly Allowed
Bench Allotted A
Tribunal Order Date 26-07-2011
Date Of Final Hearing 09-02-2011
Next Hearing Date 09-02-2011
Assessment Year misc
Appeal Filed On 03-12-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A' HYDERABAD BEFORE SHRI G.C.GUPTA VICE PRESIDENT AND SHRI AKBER BASHA ACCOUNTANT MEMBER ITA NO.1146/HYD/2009 ISLAMIC SOCIAL SERVICE SOCIETY HYDERABAD ( PAN - AAATI 1381 C ) V/S. DIRECTOR OF INCOME - TAX (EXEMPTION) HYDERABAD. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI C.P.RAMASWAMY RESPONDENT BY : SHRI T.DIWAKAR PRASAD O R D E R PER AKBER BASHA ACCOUNTANT MEMBER: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST T HE ORDER OF THE DIRECTOR OF INCOME-TAX(EXEMPTION) HYDERABAD DATED 1 6.9.2009 REJECTING THE APPLICATION OF THE ASSESSEE FOR APPROVAL UNDER S.80 G OF THE INCOME-TAX ACT 1961. 2. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED AT THE OUTSET THAT THE DIRECTOR OF INCOME-TAX(EXEMPTION) HAS REJECTED THE ASSESSEES APPLICATION FOR APPROVAL UNDER S.80G OF THE ACT MERELY BECAUSE THE ORDER GRANTING APPROVAL UNDER S.10(23C) OF THE ACT HAS NOT BEEN FURNISHED I N THE COURSE OF PROCEEDINGS BEFORE HIM. INVITING OUR ATTENTION TO PAGE 56 OF THE PAPER-BOOK HE SUBMITTED THAT THE CHIEF COMMISSIONER OF INCOME-TAX VIDE HIS ORDER DATED 24.3.2008 HAS IN FACT GRANTED APPROVAL UNDER S.10(23C) AND AS SUCH T HE ASSESSEE IS ENTITLED FOR APPROVAL UNDER S.80G OF THE ACT AND IF NECESSARY THE MATTER MAY BE RESTORED TO THE FILE OF THE DIRECTOR OF INCOME-TAX(EXEMPTION) F OR PASSING A DE-NOVO ORDER GRANTING APPROVAL UNDER S.80G OF THE ACT IN THE LI GHT OF THE ORDER OF THE CHIEF COMMISSIONER OF INCOME-TAX PASSED UNDER S.10(23C) O F THE ACT. ITA NO.1146/HYD/09 ISLAMIC SOCIAL SERVICE SOCIETY HYDERABAD 2 3. THE LEARNED DEPARTMENTAL REPRESENTATIVE ON TH E OTHER HAND RELIED ON THE ORDER OF THE DIRECTOR (EXEMPTION). HE HOWEV ER DID NOT RAISE ANY OBJECTION TO THE REQUEST OF THE ASSESSEE FOR SETTING ASIDE TH E MATTER TO THE FILE OF THE DIRECTOR OF INCOME-TAX(EXEMPTION) FOR FRESH EXAMIN ATION OF THE MATTER IN THE LIGHT OF THE ORDER OF THE CHIEF COMMISSIONER OF INC OME-TAX PASSED UNDER S.10(23C) OF THE ACT. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND P ERUSED THE IMPUGNED ORDER OF THE DIRECTOR OF INCOME-TAX(EXEMPTION) AND OTHER MATERIAL ON RECORD. WE FIND THAT THE DIRECTOR OF INCOME-TAX(EXEMPTION) HAS REJECTED THE APPLICATION OF THE ASSESSEE FOR APPROVAL UNDER S.80G MAINLY ON ACC OUNT OF ABSENCE OF COPY OF THE ORDER UNDER S.10(23C) OF THE ACT NOTWITHSTANDI NG THE PLEA OF THE ASSESSEE THAT IT WAS IN FACT GRANTED APPROVAL UNDER S.10(23C ) OF THE ACT. IN VIEW OF THE FACT THAT BOTH THE PARTIES HAVE AGREED FOR RESTORIN G THE MATTER TO THE FILE OF DIRECTOR OF INCOME-TAX(EXEMPTION) WE SET ASIDE THE ORDER OF THE DIRECTOR(EXEMPTION) AND RESTORE THE MATTER TO HIS F ILE WITH A DIRECTION TO EXAMINE THE MATTER AFRESH AND PASS A DE NOVO ORDER IN ACCO RDANCE WITH LAW AND AFTR GIVING REASONABLE OPPORTUNITY OF HEARING TO THE ASS ESSEE IN THE LIGHT OF THE ORDER OF THE CHIEF COMMISSIONER OF INCOME-TAX DATED 24.3. 2008 GRANTING APPROVAL UNDER S.10(23C) TO THE ASSESSEE. 5. IN THE RESULT APPEAL OF THE ASSESSEE IS ALLOWE D FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT AT THE CONCLUSION O F HEARING ON 26.7.2011 SD/- SD/- (G.C.GUPTA) (AKBER BASHA) VICE PRESIDENT ACCOUNTANT MEMBER DT/- 26TH JULY 2011 B.V.S. ITA NO.1146/HYD/09 ISLAMIC SOCIAL SERVICE SOCIETY HYDERABAD 3 COPY FORWARDED TO: 1. ISLAMIC SOCIAL SERVICE SOCIETY C/O. M/S. M.A.MOHIA DDIN & CO. CHARTERED ACCOUNTANTS 307 LENAINE ESTATE 5-9-189 ABID ROAD HYDERABAD 2. DIRECTOR OF INCOME - TAX(EXEMPTION) HYDERABAD 3. DY. DIRECTOR OF INCOME-TAX(EXEMPTION) HYDERABA D. 4. THE D.R. ITAT HYDERABAD. B.V.S