Income Tax Appellate Tribunal - Hyderabad
Nirmal Hridai Education Society , ... vs Commissioner Of Income Tax, ... on 15 February, 2021
IN THE INCOME TAX APPELLATE TRIBUNAL
HYDERABAD BENCHES "A": HYDERABAD
(THROUGH VIRTUAL CONFERENCE)
BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER
AND
SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER
ITA No. 2072/H/2018
Nirmal Hridai Education Vs. Commissioner of
Society, Khammam Income-tax, Exemptions,
PAN - AADAN 7088 F Hyderabad.
(Appellant) (Respondent)
Assessee by: Shri YV Bhanu Narayan
Revenue by: Shri Sibendu Moharana
Date of hearing: 04/02/2021
Date of pronouncement: 15/02/2021
ORDER
PER BENCH:
This assessee's appeal is directed against the CIT (Exemptions), Hyderabad's order dt. 27/08/2018 passed in case No. CIT(E)/Hyd/48(02)/12A/2017-18 involving proceedings u/s 12A of the Income-tax Act, 1961; in short "the Act".
Heard both the parties. Case files perused.
:- 2 -: ITA No.2072 /Hyd/18 N i rm al H ri d ai E du c a t i o n S oc i e t y , K ham m am
2. Case file suggests at the outset that CIT( E)'s order under challenge has denied assessee's 12AA registration mainly on the ground that it had not been filed original trust deed and accounts before him so as to examine the charitable nature thereof as well as genuineness of the activities carried out; if any. Learned counsel undertakes to do the needful in case fresh opportunity is afforded to the assessee. The Revenue on the other hand strongly opposed learned counsel's plea that the same ought to have been done in the first round of proceedings.
3. We have given our thoughtful consideration to rival pleadings more particularly with assessee's letter pleading that it could not file relevant documentary evidence on account of communication gap which has ultimately resulted in rejection of the section 12AA representation plea. We find prima facie merit in assessee's plea and restore the issue back to learned CIT(E) for his fresh adjudication. It is made it clear that assessee or its authorized representative shall appear before the CIT(E) on or before 31 st July, 2021 with all the relevant evidence; at :- 3 -: ITA No.2072 /Hyd/18 N i rm al H ri d ai E du c a t i o n S oc i e t y , K ham m am its own risk and responsibility, to be followed by three effective opportunities of hearing.
4. This assessee's appeal is allowed for statistical purposes in above terms.
Pronounced in the open court on 15 th February, 2021.
Sd/- Sd/- (LAXMI PRASAD SAHU) (S.S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER
Hyderabad, Dated: 15 th February, 2021 Kv copy to :
1 Nirmal Hridai Education Society, 11-12-3/1, NSP Colony, Khammam 2 CIT(E), 2 nd Floor, Ayakar Bhawan, Basheer Bagh, Hyderabad.
3 ITO(E) - 3, Hyderabad.
4 ITAT, DR, Hyderabad.
5 Guard File.