THALASEEMIA SUPPORT FOUNDATION,HYDERABAD vs. COMMISSIONER OF INCOME TAX .(EXEMPTIONS ), HYDERABAD

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ITA 183/HYD/2021Status: DisposedITAT Hyderabad17 November 2021AY 2021-223 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that Section 80G registration is consequential to Section 12AA registration, citing a Supreme Court decision. Therefore, the denial of 80G registration was incorrect.

What were the facts?

The assessee, Thalassemia Support Foundation, applied for Section 80G registration. The CIT(Exemptions) denied the registration, despite having granted Section 12AA registration on the same day.

What were the issues?

Whether denial of Section 80G registration is justified when Section 12AA registration has been granted. Whether Section 80G registration is consequential to Section 12AA registration.

Which sections of the Income-tax Act were involved?

Section 80G(5)(vi),Section 12AA,Section 2(15)

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

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Income Tax Appellate Tribunal, Hyderabad ‘ A ‘ Bench, Hyderabad

Before: Shri S.S. Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri K.K. Gupta
For Respondent: Shri Ravi Kiran
Hearing: 21/10/2021Pronounced: 18/11/2021

This assessee’s appeal for A.Y. 2021-22 arises from the Commissioner of Income Tax (Exemptions), Hyderabad’s order dated 31.03.2021 passed in case No.CIT(EXEMPTION), HYD/2020- 21/80G/10480 involving proceedings u/s. 80G(5)(vi) of the Income Tax Act, 1961 [in short, ‘the Act’].

2.

Heard both the parties. Case files perused.

3.

The assessee’s sole substantive grievance contested in the instant case challenges correctness of the learned CIT(Exemptions)’s order denying section 80G registration.

4.

It emerges at the outset that the very authority itself has granted section 12AA registration on 31.03.2021 thereby accepting the assessee’s corresponding application dt.30.08.2020. The learned CIT(Exemptions) has made it clear that the assessee’s objects fall in “Medical relief and Relief of the poor” u/s 2(15) of the Act. The question as to whether the assessee is held to be entitled for the impugned registration is no more res integra in light of hon’ble apex court’s decision in CIT Vs. Lok Sewa Sansthan Samithi Sonebhadra (2019) 105 taxmann.com 203 (SC) holding the same as mere consequential to section 12AA relief in nature in assessee’s favour. We therefore reject the Revenue’s arguments supporting the learned CIT(Exemptions)’s order under challenge denying section 80G registration herein. The assessee’s sole substantive grievance to this effect succeeds therefore.

5.

No other ground has been pressed before us.

6.

This assessee’s appeal is allowed in above terms.

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