St.Joseph's Foundation,, Guntur v. THE CIT,, Hyderabad

ITA 400/VIZ/2015 | misc
Pronouncement Date: 29-09-2016 | Result: Partly Allowed

Appeal Details

RSA Number 40025314 RSA 2015
Assessee PAN AAAAP5563A
Bench Visakhapatnam
Appeal Number ITA 400/VIZ/2015
Duration Of Justice 10 month(s) 9 day(s)
Appellant St.Joseph's Foundation,, Guntur
Respondent THE CIT,, Hyderabad
Appeal Type Income Tax Appeal
Pronouncement Date 29-09-2016
Appeal Filed By Assessee
Order Result Partly Allowed
Bench Allotted DB
Tribunal Order Date 29-09-2016
Assessment Year misc
Appeal Filed On 20-11-2015
Judgment Text
ITA NO.400&401/VIZAG/2015 ST. JOSEPHS FOUNDATION GUNTUR 1 IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH VISAKHAPATNAM . . $ BEFORE SHRI V. DURGA RAO JUDICIAL MEMBER & SHRI G. MANJUNATHA ACCOUNTANT MEMBER ./I.T.A.NO.400&401/VIZAG/2015 ( / ASSESSMENT YEAR: NA) ST. JOSEPHS FOUNDATION GUNTUR VS. CIT(EXEMPTION) HYDERABAD [PAN: AAAAP5563A ] ( % / APPELLANT) ( &'% / RESPONDENT) / APPELLANT BY : SHRI D.L. NARASIMHA RAO AR / RESPONDENT BY : SHRI G. GURUSAMY DR / DATE OF HEARING : 29.09.2016 / DATE OF PRONOUNCEMENT : 29.09.2016 / O R D E R PER V. DURGA RAO JUDICIAL MEMBER: THESE APPEALS FILED BY THE ASSESSEE ARE DIRECTED A GAINST THE ORDER OF CIT GUNTUR DATED 19.5.2014 AND ALSO AGAINST THE ORDER OF CIT(EXEMPTIONS) HYDERABAD DATED 29.6.2015. ITA NO.400&401/VIZAG/2015 ST. JOSEPHS FOUNDATION GUNTUR 2 2. FACTS ARE IN BRIEF THAT THE ASSESSEE SOCIETY ST . JOSEPHS FOUNDATION WAS ESTABLISHED AS A CHARITABLE SOCIETY REGISTERED WITH THE REGISTRAR OF SOCIETIES IN THE YEAR 2002. THE MAIN OBJECTS OF THE SOCIETY ARE AS FOLLOWS: THE MAIN OBJECTIVES OF THE SOCIETY AS PER THE BYE-L AWS ARE AS FOLLOWS: 1. TO ESTABLISH ORPHANAGES AND HOME FOR THE AGED BY PR OVIDING FREE BOARDING AND EDUCATION IRRESPECTIVE OF CASTE COMMU NITY OR CREED. 2. TO ARRANGE FOR TEMPORARY HOMES FOR CHILDREN FROM BR OKEN HOMES. 3. TO CARRY ON SOCIAL AND CULTURAL ACTIVITIES BY CONDU CTING RELIEF WORKS DURING CYCLONE FAMINE ETC. 4. TO PROMOTE AND CREATE AWARENESS ABOUT HEALTH AND FA MILY WELFARE AMONG RURAL PUBLIC. THE ABOVE ALONG WITH THE OTHER AIMS AND OBJECTIVES OF THE SOCIETY ARE OPEN TO ALL IRRESPECTIVE OF COMMUNITY CASTE OR CREED ET C. 3. THE ASSESSEE SOCIETY WITH THE ABOVE OBJECTIVES F ILED AN APPLICATION IN FORM NO.10A ON 4.3.2013 FOR REGISTRATION U/S 12A A OF THE INCOME TAX ACT 1961 (HEREINAFTER CALLED AS 'THE ACT'). THE A SSESSEES CASE WAS POSTED FOR HEARING AND ALSO ASKED TO FILE NECESSARY INFORMATION. THE ASSESSEE NEITHER APPEARED NOR FILED RELEVANT MATERI AL BEFORE THE COMMISSIONER. THE LD. COMMISSIONER HAS REJECTED TH E APPLICATION FOR REGISTRATION U/S 12AA OF THE ACT ON THE GROUND THAT ASSESSEE HAS NOT PROVIDED THE INFORMATION AS CALLED FOR. 4. ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL. LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT DUE TO ILL HEALTH ASSE SSEE WAS NOT ABLE TO ITA NO.400&401/VIZAG/2015 ST. JOSEPHS FOUNDATION GUNTUR 3 APPEAR BEFORE THE LD. COMMISSIONER AND PRAYED FOR G RANT OF ONE MORE OPPORTUNITY TO THE ASSESSEE. 5. ON THE OTHER HAND THE LD. D.R. HAS SUPPORTED TH E ORDER PASSED BY THE LD. COMMISSIONER. 6. WE HAVE HEARD BOTH THE PARTIES PERUSED THE MATER IALS AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF THE AUTHOR ITIES BELOW. THE APPLICATION FILED BY THE ASSESSEE FOR REGISTRATION U/S 12AA OF THE ACT WAS REJECTED ON THE GROUND THAT THE ASSESSEE HAS FAILED TO FILE SUFFICIENT INFORMATION WHICH IS REQUIRED BY THE COMMISSIONER. NOW THE ASSESSEE HAS SUBMITTED THAT ALL THE INFORMATION IS AVAILABLE HE HAD ALSO FILED A PAPER BOOK BEFORE US AND PRAYED FOR GRANTING ONE MO RE OPPORTUNITY OF BEING HEARD. IN OUR OPINION BY FOLLOWING THE PRIN CIPLES OF NATURAL JUSTICE ASSESSEE DESERVES TO BE GIVEN ONE MORE OPP ORTUNITY OF BEING HEARD. IN VIEW OF THE ABOVE WE SET ASIDE THE ORDE R PASSED BY THE LD. COMMISSIONER AND REMIT THE MATTER BACK TO THE FILE OF THE LD. COMMISSIONER TO CONSIDER THE RELEVANT MATERIAL AND DECIDE IN ACCORDANCE WITH LAW AFTER GIVING REASONABLE OPPORTU NITY OF BEING HEARD TO THE ASSESSEE. 7. SO FAR AS ITA NO.401/2015 IS CONCERNED THE SAME IS NOT PRESSED BY THE ASSESSEE THUS THE SAME IS DISMISSED AS INFR UCTUOUS. ITA NO.400&401/VIZAG/2015 ST. JOSEPHS FOUNDATION GUNTUR 4 8. IN THE RESULT THE APPEAL FILED BY THE ASSESSEE IN ITA NO.400/VIZAG/2015 IS PARTLY ALLOWED FOR STATISTICAL PURPOSES AND APPEAL VIDE ITA NO.401/VIZAG/2015 IS DISMISSED. THE ABOVE ORDER WAS PRONOUNCED IN THE OPEN COURT ON 29 TH SEPT16. SD/- SD/- ( . ) ( . ) (G. MANJUNATHA) (V. DURGA RAO) /ACCOUNTANT MEMBER /JUDICIAL MEMBER ! /VISAKHAPATNAM: % /DATED : 29.09.2016 VG/SPS '! (! /COPY OF THE ORDER FORWARDED TO:- 1. / THE APPELLANT ST. JOSEPHS FOUNDATION D.NO.4- 138 AKKIREDDYPALEM GUNTUR 2. / THE RESPONDENT THE CIT(EXEMPTION) HYDERABAD 3. ) / THE CIT GUNTUR 4. ) ( ) / THE CIT(A) GUNTUR 5. ! ! / DR ITAT VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER // TRUE COPY // /0 (SR.PRIVATE SECRETARY) ! / ITAT VISAKHAPATNAM