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Income Tax Appellate Tribunal, HYDERABAD ‘ B ‘ BENCH, HYDERABAD.
Before: SHRI S.S. GODARA & SHRI LAXMI PRASAD SAHU
O R D E R Per Shri S.S. Godara, J.M. : This assessee’s appeals arises from the order of Commissioner of Income Tax (Exemptions), Hyderabad both dt.27.09.2019 passed in F.No. CIT(E)/ Hyd/ 11(03)/12A & 80G/2018-19 in proceedings under 12AA and Section 80G(5)(vi) of Income Tax Act, 1961 (‘the Act’); respectively. proceeded exparte.
Coming to the assessee's sole substantive grievance that the CIT(Exemptions) has erred in law and on facts in rejecting its section 12AA and 80G registration(s), we notice that with able assistance coming from learned CIT, DR that he has declined the impugned former relief mainly on the ground that the corresponding orphanage hostel building’s lease is an unregistered one. He has not dealt with the assessee's object clauses as to under which limb they fall u/s. 2(15) of the Act in other words. And further there is no dispute that such a non- registration of lease deed does not disallow disallows the impugned relief as a mandatory consequence. We deem it appropriate in this factual backdrop to restore the assessee's instant grievance back to the CIT(Exemptions) for afresh adjudication within three effective opportunities of hearing. Ordered accordingly.