Chaitanya Bharathi Institute of Technology, Hyd, Hyderabad v. DIT(Exemptions), Hyderabad

ITA 795/HYD/2011 | 2010-2011
Pronouncement Date: 09-09-2011 | Result: Partly Allowed

Appeal Details

RSA Number 79522514 RSA 2011
Assessee PAN AABTC1906A
Bench Hyderabad
Appeal Number ITA 795/HYD/2011
Duration Of Justice 4 month(s) 7 day(s)
Appellant Chaitanya Bharathi Institute of Technology, Hyd, Hyderabad
Respondent DIT(Exemptions), Hyderabad
Appeal Type Income Tax Appeal
Pronouncement Date 09-09-2011
Appeal Filed By Assessee
Order Result Partly Allowed
Bench Allotted B
Tribunal Order Date 09-09-2011
Assessment Year 2010-2011
Appeal Filed On 02-05-2011
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B HYDERABAD BEFORE SHRI G.C. GUPTA VICE PRESIDENT AND SHRI CHANDRA POOJARI ACCOUNTANT MEMBER ITA NO.795/HYD/2011 : ASSESSMENT YEAR 20 10-11 M/S. CHAITANYA BHARATHI INSTITUTE OF TECHNOLOGY HYDERABAD (PAN AABTC 1906 A ) VS DIRECTOR OF INCOME TAX(EXEMPTION) HYDERABAD (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI P.MURALI MOHAN RA O RESPONDENT BY : SHRI B.V.PRASAD REDDY O R D E R PER G.C.GUPTA VICE PRESIDENT: THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YE AR 2010-11 IS DIRECTED AGAINST THE ORDER OF THE DIRECT OR OF INCOME- TAX(EXEMPTION). 2. THE ONLY ISSUE IN THIS CASE IS REGARDING GRANT OF REGISTRATION UNDER S.12AA OF THE ACT TO THE ASSESSE E. 3. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE OBJECTS OF THE ASSESSEE ARE CHARITABLE IN NATURE AN D THERE IS NO MATERIAL BROUGHT ON RECORD TO DENY THE REGISTRATION UNDER S.12AA OF THE ACT. 4. THE LEARNED DEPARTMENTAL REPRESENTATIVE SUBMITTED THAT THE DIRECTOR OF INCOME-TAX(EXEMPTION ) HAS RECORDED A NUMBER OF DEFECTS IN HIS ORDER WHILE DENYING REGIST RATION UNDER S.12AA OF THE ACT AND THEREFORE THE GROUNDS OF AP PEAL OF THE ASSESSEE ARE WITHOUT ANY MERIT. ITA NO.795/H/2011 M/S. CHAITANYA BHARATHI INSTITUTE OF TECHNOLO GY HYDERABAD 2 5. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. WE F IND THAT THE DIRECTOR OF INCOME-TAX(EXEMPTION) HAS RECORDED IN THE LAST PARA OF HIS IMPUGNED ORDER THAT IN VIEW OF THE REASONS RECORDED IN THE ORDER THE ACTIVITIES OF THE ASSESSEE SOCIETY COULD NOT BE PROPERLY EXAMINED TO DETERMINE ITS ELIGIBILITY FOR REGISTRAT ION UNDER S.12AA OF THE ACT AND THEREFORE ASSESSEES APPLICATION IS REJECTED. WE FIND THAT THE ACTIVITIES OF THE ASSESSEE SOCIETY WERE NO T FULLY EXPLAINED BY THE ASSESSEE BEFORE THE DIRECTOR OF INCOME-TAX(EXEM PTION) AND CERTAIN EXPLANATIONS/DETAILS WERE NOT FURNISHED TO THE DIRECTOR OF INCOME-TAX(EXEMPTION) AT THE TIME OF PROCEEDINGS UN DER S12AA OF THE ACT. IN THESE FACTS WE FIND THAT IT SHALL BE IN THE INTERESTS OF JUSTICE TO PROVIDE FRESH OPPORTUNITY TO THE ASSESS EE SOCIETY TO FILE THE NECESSARY DETAILS AND EXPLANATION OR ANY OTHER EVIDENCE UPON WHICH IT MAY RELY IN SUPPORT OF ITS CASE FOR REGIST RATION UNDER S.12AA OF THE ACT BEFORE THE DIRECTOR OF INCOME-TAX(EXEMPT ION). ACCORDINGLY THE IMPUGNED ORDER OF THE DIRECTOR OF INCOME- TAX(EXEMPTION) IS SET ASIDE AND THE MATTER IS REST ORED TO THE FILE OF THE DIRECTOR OF INCOME-TAX(EXEMPTION) WITH A DIRECT ION TO PASS A DE NOVO ORDER IN ACCORDANCE WITH LAW AND AFTER GIVING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. WE DIRECT ACCORDINGLY. 6. IN THE RESULT ASSESSEES APPEAL IS ALLOWED F OR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 9.9.2011 SD/- SD/- (CHANDRA POOJARI) ( G.C. G UPTA) A CCOUNTANT MEMBER V ICE PRESIDENT DATED THE 9 TH SEPTEMBER 2011 ITA NO.795/H/2011 M/S. CHAITANYA BHARATHI INSTITUTE OF TECHNOLO GY HYDERABAD 3 COPY FORWARDED TO: 1. M/S. CHAITANYA BHARATHI INSTITUTE OF TECHNOLOGY C/O. M/S.P.MURALI & CO. CHARTERED ACCOUNTANTS 6-3-6755/2/3 1ST FLOOR SOMAJIGUDA HYDERABAD-82 2. DIRECTOR OF INCOME TAX(EXEMPTION) HYDERABAD 3. DY. DIRECTOR OF INCOME-TAX(EXEMPTION) -I HYDER ABAD. 4. THE D.R. ITAT HYDERABAD. B.V.S