Sree Pinnamaneni Sri Ramadasu Charitable Trust, Nizamabad v. DIT, Hyderabad

ITA 1248/HYD/2010 | misc
Pronouncement Date: 11-03-2011 | Result: Allowed

Appeal Details

RSA Number 124822514 RSA 2010
Assessee PAN AAXPA5793K
Bench Hyderabad
Appeal Number ITA 1248/HYD/2010
Duration Of Justice 5 month(s) 14 day(s)
Appellant Sree Pinnamaneni Sri Ramadasu Charitable Trust, Nizamabad
Respondent DIT, Hyderabad
Appeal Type Income Tax Appeal
Pronouncement Date 11-03-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted A
Tribunal Order Date 11-03-2011
Date Of Final Hearing 01-03-2011
Next Hearing Date 01-03-2011
Assessment Year misc
Appeal Filed On 27-09-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A HYDERABAD BEFORE SHRI G.C.GUPTA VICE PRESIDENT AND SHRI AKBE R BASHA ACCOUNTANT MEMBER ITA NO.1258/HYD/2010 : ASSESSMENT YEAR 2007-08 SRI PARAMESWARA REDDY HYDERABAD. (PAN: AAXPA 5793 K) VS ACIT CIR-6(1) HYDERABAD. (APPELLANT) (RESPONDENT) APPELLANT: SHRI A.V. RAGHU RAM RESPONDENT: SMT. NIVEDITA BISW AS O R D E R PER AKBER BASHA ACCOUNTANT MEMBER: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGA INST THE ORDER OF THE DIT (EXEMPTIONS) HYDERABAD DATED 20-7 -2010. 2. AT THE OUTSET IT APPEARS THAT THE LEARNED DIT (EXEMPTIONS) PASSED HIS ORDER REFUSING REGISTRATION TO THE TRUST UNDER SECTION 12AA OF THE ACT WITHOUT GIVING MANDATORY OPPORTUNI TY OF BEING HEARD TO THE ASSESSEE AS REQUIRED UNDER THE PROVIS O TO SECTION 12AA (1)(B) OF THE ACT. HENCE IN THE INTEREST OF JUSTICE WE RESTORE THIS ISSUE OF REGISTRATION OF THE TRUST UND ER SECTION 12AA OF THE ACT TO THE FILE OF THE DIT (E) FOR FRESH CONSID ERATION IN ACCORDANCE WITH LAW AFTER AFFORDING AN OPPORTUNITY OF BEING HEARD ITA NO. 1248 OF 2010 SREE PSRC TRUST NIZAMABAD. ====================== 2 TO THE ASSESSEE. WE ALSO DIRECT THE TRUST TO CO-OP ERATE WITH THE DEPARTMENT FOR EXPEDITIOUS DISPOSAL OF THE APPLICAT ION. 3. IN THE RESULT THE APPEAL OF THE ASSESSEE IS TRE ATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER WAS PRONOUNCED IN THE COURT ON 11 - 03-2011. SD/- SD/- (G.C. GUPTA) (AKBER BASHA) VICE PRESIDENT ACCOUNTANT MEMBER DT. 11 03-2011. COPY FORWARDED TO: 1. 2. 3. SREE PINNAMANENI SRI RAMADASU CHARITABLE TRUST 5-6 - 526/4 HYDERABAD ROAD SARASWATI NAGAR NIZAMABAD. DIT (EXEMPTIONS) AAYAKAR BHAVAN HYDERABAD. THE DR ITAT HYDERABAD. JMR*