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Income Tax Appellate Tribunal, HYDERABAD ‘ B ‘ BENCH, HYDERABAD.
Before: SHRI S.S. GODARA & SHRI L. P. SAHU
O R D E R Per Shri S.S. Godara, J.M. : These two assessee's appeals arise against the Commissioner of Income Tax (Exemptions) separate orders dt.27.2.2019 & 31.7.2018 in both case No.F.No.CIT(E) / Hyd / 65(01) / 12A & 80G / 2017-18 respectively denying section 12AA(1)(b)(ii) & 80G(5)(vi) registration; respectively 2 & 2000/Hyd/2018 in proceedings u/s. 12A & 80G of the Income Tax Act, 1961 ('the Act'). Heard both the parties. Case files perused.
We notice at the outset that both the orders of CIT(E) under challenge deserves to be restored back for afresh appropriate consideration mainly for the reason that former assessee M/s. Rajeswari Foundation failed to have put in appearance in the registration proceedings so as to enable the foregoing authority to consider its memorandum of association/trust deed clauses as to under which limb of section 2(15) of the Act they fall.
We proceed further to notice that the factual position is not much different in latter assessee's appeal ITA 493/Hyd/2019 wherein the CIT(E) has although considered the assessee's objection but observed that either it has neither carried out any charitable activity nor filed any I.T. Return followed by non-compliance of Rule 17A of I.T. Rules, 1962. We wish to quote hon'ble apex court recent decision in Ananda Social and Education Trust Vs. CIT in civil appeal No.5437 to 5438/2012 dt.19.2.2020 holds that 3 & 2000/Hyd/2018 actual commencement of charitable activity is nowhere a condition precedent in section 12AA registration. Faced with this situation, we deem it appropriate to restore both these instant appeals back to the CIT(Exemptions) for his afresh appropriate adjudication as per law within three effective opportunities of hearing. 4. Both the assessee's appeals are allowed for statistical purposes in above terms. A copy of this common order be placed in respective files.