Sree Dwarakamayi Sai Baba Ashramam Trust, Hyderabad v. DIT, Hyderabad

ITA 1352/HYD/2010 | misc
Pronouncement Date: 11-01-2011 | Result: Allowed

Appeal Details

RSA Number 135222514 RSA 2010
Assessee PAN AAJTS5327D
Bench Hyderabad
Appeal Number ITA 1352/HYD/2010
Duration Of Justice 2 month(s) 15 day(s)
Appellant Sree Dwarakamayi Sai Baba Ashramam Trust, Hyderabad
Respondent DIT, Hyderabad
Appeal Type Income Tax Appeal
Pronouncement Date 11-01-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted B
Tribunal Order Date 11-01-2011
Assessment Year misc
Appeal Filed On 27-10-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B' HYDERABAD BEFORE SHRI N.R.S. GANESAN JUDICIAL MEMBER AND SHRI CHANDRA POOJARI ACCOUNTANT MEMBER I.T.A. NO. 1352/HYD/2010 (ASSESSMENT YEAR : NA) SREE DWARAKAMAYI SAI BABA ASHRAMAM TRUST ANDHRA PRADESH PAN: AAJTS5327D VS. DIRECTOR OF INCOME-TAX (EXEMPTIONS) HYDERABAD APPELLANT RESPONDENT APPELLANT BY: SHRI E.S. RANGANATHAN RESPONDENT BY: SHRI K.E. SUNIL BABU O R D E R PER NRS GANESAN JM: THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF THE DIRECTOR OF INCOME-TAX (EXEMPTIONS) HYDERAB AD DATED 20.8.2010. 2. SHRI E.S. RANGANATHAN THE LEARNED REPRESENTATIV E FOR THE ASSESSEE SUBMITTED THAT THE DIT(E) GRANTED REGISTR ATION U/S. 12AA OF THE INCOME-TAX ACT 1961. HOWEVER HE MADE AN OBSERVATION THAT THE ASSESSEE IS ELIGIBLE ONLY FOR REGISTRATION U/S. 12AA SINCE THE ASSESSEE IS INVOLVED IN RELIGIOUS AC TIVITIES. ACCORDING TO THE LEARNED REPRESENTATIVE FOR THE ASS ESSEE THE DIT(E) HAS NOT EXAMINED THE OBJECTS OF THE TRUST IN THE TRUST DEED AND NO OPPORTUNITY WAS GIVEN TO THE ASSESSEE B EFORE MAKING SUCH AN OBSERVATION. THEREFORE HE SUBMITTE D THAT THE MATTER MAY BE REMANDED BACK TO THE FILE OF THE DIT( E) TO RECONSIDER THE ISSUE AFRESH AFTER EXAMINING THE TRU ST DEED. I.T.A. NO. 1352/HYD/2010 SREE DWARAKAMAYI SAI BABA ASHRAM TRUST ===================== 2 3. ON THE CONTRARY SHRI K.E. SUNIL BABU THE LEARN ED DR SUBMITTED THAT THE DIT(E) HAS GRANTED REGISTRATION U/S. 12AA OF THE ACT. THEREFORE THE ASSESSEE MAY NOT HAVE ANY GRIEVANCE AT ALL. HOWEVER SINCE THE ASSESSEE CLAIMS THAT NO OPPORTUNITY WAS GIVEN BY THE DIT(E) BEFORE MAKING THE OBSERVATI ON ABOUT ITS ACTIVITIES HE MAY NOT HAVE ANY OBJECTION TO REMIT B ACK THE MATTER TO THE FILE OF THE DIT(E) FOR RECONSIDERATION. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS ON EITH ER SIDE AND ALSO PERUSED THE MATERIAL AVAILABLE ON RECORD. ADMITTEDLY THE ASSESSEE WAS GRANTED REGISTRATION U/S. 12AA OF THE ACT. THE ONLY GRIEVANCE OF THE ASSESSEE IS WITH REGARD TO TH E OBSERVATION MADE BY THE DIT(E) ABOUT ITS ACTIVITIES. THE CONTE NTION OF THE ASSESSEE BEFORE THIS TRIBUNAL IS THAT THE OBJECTS C ONTAINED IN THE TRUST DEED WERE NOT EXAMINED AND NO OPPORTUNITY WAS GIVEN TO THE ASSESSEE. IN VIEW OF THIS SUBMISSION IN OUR O PINION THE MATTER NEEDS TO BE RECONSIDERED BY THE DIT(E). THE REFORE WITHOUT GOING TO THE MERIT OF THE MATTER WE SET AS IDE THE ORDER OF THE DIT(E) AND REMAND BACK THE MATTER TO HIS FILE. THE DIT(E) SHALL RECONSIDER THE ISSUE AFRESH IN THE LIGHT OF T HE OBJECTS CONTAINED IN THE TRUST DEED AND THEREAFTER DECIDE T HE ISSUE IN ACCORDANCE WITH LAW AFTER GIVING A REASONABLE OPPOR TUNITY TO THE ASSESSEE AND WITHOUT BEING INFLUENCED BY ANY OF THE OBSERVATIONS MADE BY THIS TRIBUNAL IN THIS ORDER. I.T.A. NO. 1352/HYD/2010 SREE DWARAKAMAYI SAI BABA ASHRAM TRUST ===================== 3 5. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 11TH JANUARY 2011. SD/- (CHANDRA POOJARI) ACCOUNTANT MEMBER SD/- (N.R.S. GANESAN) JUDICIAL MEMBER HYDERABAD DATED 11TH JANUARY 2011 TPRAO COPY FORWARDED TO: 1. SREE DWARAKAMAI SAI BABA ASHRAMAM TRUST C/O. NATARAJA IYER & CO. CHARTERED ACCOUNTANTS 1-10-12 6 ASHOKNAGAR HYDERABAD-500 020. 2. THE DIRECTOR OF INCOME-TAX (EXEMPTIONS) AAYAKAR BHAVAN HYDERABAD. C/O. DR ITAT HYDERABAD. 3. THE DDIT HYDERABAD. 4. THE DR B BENCH ITAT HYDERABAD