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Income Tax Appellate Tribunal, HYDERABAD ‘ B ‘ BENCH, HYDERABAD.
Before: SHRI S.S. GODARA & SHRI LAXMI PRASAD SAHU
IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD ‘ B ‘ BENCH, HYDERABAD.
BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER (Through Virtual Hearing)
ITA Nos.1767 & 1768/Hyd/2019 M/s. Children of Deccan Foundation, Vs. Commissioner of Income Tax Plot No.537, Sy. No.580, Surya Vamsi (Exemptions), Layout, Pedda Amberpet, Hyderabad. Hayathnagar, Ranga Reddy District-501 505 PANAACTC 3226C Appellant Respondent
Appellant By : None. Respondent By : Shri YVST Sai, (D.R.)
Date of Hearing : 7.4.2021. Date of Pronouncement : 23.4.2021.
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.
2 ITA Nos.1767 & 1768/Hyd/2019 2. Case called twice. None appears at assessee's behest. It is accordingly
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.
This assessee's appeals are allowed for statistical purposes. A copy of the order is placed in the respective files. Order pronounced in the open court on 23rd April, 2021. Sd/- Sd/- (LAXMI PRASAD SAHU) (S.S. GODARA) Accountant Member Judicial Member Hyderabad, Dt. 23.04.2021. * Reddy gp
3 ITA Nos.1767 & 1768/Hyd/2019 Copy to : 1. M/s. Children of Deccan Foundation, Plot No.537, Sy. No.580, Surya Vamsi Layout, Pedda Amberpet, Hayathnagar, Ranga Reddy District-501 505 2. CIT(Exemptions), Hyderabad. 3. Pr. C I T, Hyderabad. 4. CIT(E)- Hyderabad. 5. DR, ITAT, Hyderabad. 6. Guard File.
By Order Sr. Pvt. Secretary, ITAT, Hyderabad.