Appeal details
Counselvise Citation
[2022] 105 COUNSELVISE.COM (IT) 6493 (ITAT-HYDERABAD)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
1 year(s) 3 month(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
20-03-2022
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
DB-B
Next Hearing Date
-
Assessment Year
misc
Appeal Filed On
20-12-2020
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL
Hyderabad ‘ B ‘ Bench, Hyderabad
Before
Shri A. Mohan Alankamony, Accountant Member
AND
Shri S.S. Godara, Judicial Member
O R D E R
Per S. S. Godara, J.M.
This assessee’s appeal arises from the Commissioner of
Income Tax (Exemptions), Hyderabad’s order dated 17.09.2020
passed in case No.CIT(E)/HYD/51(01)/12A/2019-20 involving
proceedings u/s. 12AA(1)(b)(ii) of the Income Tax Act, 1961 [in
short, ‘the Act’].
Case called twice. None appears at assessee’s behest. It
is accordingly proceeded ex-parte.
ITA No.778/Hyd/2020
Assessment Year: N.A.
ICAT Educational Trust,
Hyderabad.
PAN : AABT17068P.
Vs. Commissioner of Income
Tax, (Exemptions),
Hyderabad.
(Appellant)
(Respondent)
Assessee by: None.
Revenue by
: Shri YVST Sai.
Date of hearing: 21.02.2022
Date of pronouncement: 21.03.2022
ITA No.778/Hyd/2020
2
2. Coming to the assessee’s sole substantive grievance herein
challenging correctness of the CIT(Exemption)’s order holding it to
have not containing charitable objects under section 2(15) thereby
declining its 12AA registration, we note that latter’s detailed
discussion to this effect reads as follows :
ITA No.778/Hyd/2020
3
ITA No.778/Hyd/2020
4
3. Ld. CIT-DR vehemently submitted the CIT(Exemptions)’s
foregoing rejection of section 12AA registration proceedings have
duly considered assessee’s twin objects in clauses (a) and (b) of its
Trust Deed. He fails to dispute that the CIT(E) has nowhere
considered the assessee’s clinching object in clause (c) forming part
of the very deed in page 23 of paper book i.e. “to build schools,
colleges and other institution of research, to establish and conduct
college, school and institution for imparting multifaceted
environment.......”. Meaning thereby that the assessee’s foregoing
ITA No.778/Hyd/2020
5
object prima-facie indicates its object as carrying ‘educational
activities’. Faced with this situation, we deem it appropriate to
restore the instant section 12AA registration issue back to the
CIT(E) for his afresh appropriate adjudication keeping in mind that
the assessee’s object clauses are as per law within three effective
opportunities of hearing. Ordered accordingly.
4. This assessee’s appeal is allowed for statistical purposes in
above terms.
Order pronounced in the Open Court on 21
st
March, 2022.
Sd/- Sd/-
(A. MOHAN ALANKAMONY)
ACCOUNTANT MEMBER
(S.S. GODARA)
JUDICIAL MEMBER
Hyderabad, dated 21
st
March, 2022.
TYNM/sps
Copy to:
S.No Addresses
1
ICAT Educational Trust, C/o. R. Subramanian, Subramanian
& Associates, Chartered Accountants, Old No.138/4, New
No.51/4, Valluvar Street, Vasudevan Nagar, Jafferkhanpet,
Ashok Nagar, Chennai – 600 083.
2
CIT(Exemptions), Hyderabad.
3
Addl. CIT(E), Hyderabad.
4 DR, ITAT Hyderabad Benches
5 Guard File
