Anjanidevi Charitable Trust, Hyderabad v. DIT, Hyderabad

ITA 382/HYD/2010 | 2009-2010
Pronouncement Date: 31-12-2010 | Result: Dismissed

Appeal Details

RSA Number 38222514 RSA 2010
Assessee PAN AACTA1386M
Bench Hyderabad
Appeal Number ITA 382/HYD/2010
Duration Of Justice 9 month(s) 21 day(s)
Appellant Anjanidevi Charitable Trust, Hyderabad
Respondent DIT, Hyderabad
Appeal Type Income Tax Appeal
Pronouncement Date 31-12-2010
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted B
Tribunal Order Date 31-12-2010
Date Of Final Hearing 22-12-2010
Next Hearing Date 22-12-2010
Assessment Year 2009-2010
Appeal Filed On 09-03-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B' HYDERABAD BEFORE SHRI G.C.GUPTA VICE PRESIDENT AND SHRI AKBER BASHA ACCOUNTANT MEMBER ITA NO.382/HYD/10 : ASSTT . YEAR 2009-10 ANJANADEVI CHARITABLE TRUST HYDERABAD ( PAN - AACTA 1386 M ) V/S. DIRECTOR OF INCOME-TAX- (EXEMPTIONS) HYDERABAD. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI U.L.N.SUDHAKAR RESPONDENT BY : SHRI AMLAN TRIPATHI O R D E R PER AKBER BASHA ACCOUNTANT MEMBER: THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEAR 2009-10 IS DIRECTED AGAINST PURPORTED ORDER OF THE DIR ECTOR OF INCOME-TAX-II HYDERABAD DATED 25.2.2010. 2. EFFECTIVE GRIEVANCE OF THE ASSESSEE IN THIS APPEAL IS AGAINST THE REJECTION OF THE ASSESSEE'S APPLICATION IN FORM 10G FO R GRANT OF APPROVAL UNDER S.80G(5) OF THE INCOME-TAX ACT. 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. AT THE OUT SET WE FIN D THAT THE ASSESSEE'S APPLICATION IN FORM NO.10G ORIGINALLY FILED ON 14.10.2008 WAS REJECTED BY THE DIRECTOR OF INCOME-TAX(EXEMPTIONS) V IDE HIS ORDER DATED 20.1.2009. THE PRESENT APPEAL OF THE ASSESSEE IS NOT AGAINST THAT ORDER OF THE DIRECTOR (EXEMPTIONS) AGAINST WHICH NO OTHER APPEAL APPEARS TO HAVE BEEN FILED BY THE ASSESSEE. SUBSEQUENT T O THE ORDER ITA NO.382/HYD/10 ANJANADEVI CHARITABLE TRUST HYD 2 OF THE DIRECTOR(EXEMPTIONS) DATED 20.1.2009 ASSESSEE AP PEARS TO HAVE FILED ON 24.9.2009 ANOTHER APPLICATION IN FORM NO.10G SEEKING BENEFIT OF S.80G WHICH HAS BEEN 'LODGED' BY THE DIRE CTOR(EXEMPTIONS) VIDE LETTER DATED 25.2.2010 UNDER F.NO.DIT(E)/12A&8 0G/57(09)/09- 10 OBSERVING THAT THE EARLIER APPLICATION IN FORM NO .10G FILED BY THE ASSESSEE ON 14.10.2008 WAS REJECTED BY HIM VIDE ORDER DAT ED 20.1.2009. WHAT IS IMPUGNED IN THE PRESENT APPEAL IS THE LETTER OF THE DIRECTOR OF INCOME-TAX (EXEMPTIONS) DATED 25.2.2010 UN DER WHICH THE LATER APPLICATION OF THE ASSESSEE IN FORM NO.10G WAS 'LOD GED'. SINCE THE LETTER OF THE DIRECTOR (EXEMPTIONS) DATED 25.2.20 10 IS NOT AN APPEALABLE ORDER AND THE PRESENT APPEAL IS NOT AGAIN ST THE EARLIER ORDER OF THE DIRECTOR(EXEMPTIONS) DATED 20.1.2009 AG AISNT WHICH NO APPEAL IN FACT APPEARS TO HAVE BEEN FILED BY THE ASSESSEE WE FIND THAT THE PRESENT APPEAL OF THE ASSESSEE IS NOT MAINTAINABLE. W E ACCORDINGLY DISMISS THE SAME AS NOT MAINTAINABLE. 4. IN THE RESULT APPEAL OF THE ASSESSEE IS DISMISSED IN LI MINE AS NOT MAINTAINABLE. ORDER PRONOUNCED IN THE COURT ON 31ST DECEMBER 2010 SD/- SD/- (G.C.GUPTA) (AKBER BASHA) VICE PRESIDENT ACCOUNTANT MEMBER DT/- 31ST DECEMBER 2010 COPY FORWARDED TO: 1. ANJANADEVI CHARITABLE TRUST C/O. CA M.SUNIL KUMA R CHOWDARY & RAO CHARTERED ACCOUNTANTS 302 ROHINI APARTMENTS NEAR SBI SRINAGAR COLONY HYDERABAD 500 073. 2. DIRECTOR OF INCOME TAX (EXEMPTIONS) HYDERABAD . ITA NO.382/HYD/10 ANJANADEVI CHARITABLE TRUST HYD 3 3. DY. DIRECTOR OF INCOME TAX (EXEMPTIONS) HYDERABAD. 4. DEPARTMENTAL REPRESENTATIVE ITAT HYDERABAD. 5. B.V.S.