CES FOUNDATION,HYDERABAD vs. COMMISSIONER OF INCOME TAX(EXEMPTION), HYDERABAD

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ITA 1775/HYD/2019Status: DisposedITAT Hyderabad03 September 20213 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 registration under Section 80G(5)(vi) is a natural corollary to Section 12AA registration. Therefore, the CIT(E) was directed to grant the impugned registration to the assessee.

What were the facts?

The assessee, M/s. CES Foundation, is a registered trust that applied for registration under Section 80G(5)(vi) of the Income Tax Act. The Commissioner of Income Tax (Exemptions) denied this registration.

What were the issues?

Whether the denial of Section 80G(5)(vi) registration is justified when the assessee already has Section 12AA registration.

Which sections of the Income-tax Act were involved?

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

AI-generated summary — verify with the full judgment below

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Income Tax Appellate Tribunal, HYDERABAD ‘B’ BENCH, HYDERABAD.

For Appellant: Shri P. Murali Mohana Rao

O R D E R Per Shri S.S. Godara, J.M. :

This assessee’s appeal arises from the Commissioner of Income Tax (Exemptions), Hyderabad’s order dt.30.09.2019 passed in case No. F. No. CIT(E) /Hyd Heard both the parties. Case file perused.

2.

It transpires during the course of hearing that the assessee’s sole substantive grievance raised in the instant appeal seeks to reverse both the lower appellate action denying its section 80G(5)(vi) registration. Learned departmental representative fails to dispute that this assessee is duly a registered trust/institution as per CIT(E)’s order dt.28.4.2017; after being set up on 27.5.2015 followed by 12AA registration application preferred on 6.10.2016. Hon'ble apex court recent decision in Lokseva Sansthan Samiti (2019) 105 taxman.com 203 (SC) holds that the impugned registration u/s. 80G(5)(vi) is a natural corollary to section 12AA relief. We therefore direct the 3 learned CIT(E) to grant the impugned registration to the assessee in the very same terms as per law. 3. This assessee's appeal is allowed in above terms. Order pronounced in the open court on 3rd Sept., 2021.

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