ANDHRA PRADESH STATE SEED CERTIFICATION AGENCY, HYDERABAD,HYDERABAD vs. ACIT, EXEMPTIONS, HYDEABAD, HYDERABAD

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES <A" BENCH: HYDERABAD BEFORE SHRI D. MANMOHAN, VICE PRESIDENT AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA. No.634 /Hyd/2017 Assessment Year:2013-2014 Andhra Pradesh State Steel Certification Agency, Hyderabad. PAN: AAATA 4858 L (Appellant) VS _ ACIT, Exemptions, Hyderabad: Respondent) For_Assessee: Shri S. Rama Rao For Revenue Shri B Suresh Babu, DR Date of Hearing 04.04.2018 Date of Pronouncement 04.04.2018 ORDER PER D. MANMOHAN, VP_ 1_ The only ground urged in this appeal reads as under:- The Ld. CIT(A) erred in holding that the appellant is not entitled for exemption u/ s 11 or u/ s 10(23C) of the L.T: Act and further erred in confirming the assessment order. 2 Assessee is a Society established by the Government of Andhra Pradesh and it is also registered under the Andhra Pradesh Public Societies Registration Act. It was originally granted registration u/s 12A as well as u/s 10(23C) of the Act. However, after amendment to section 2(15) of the Act, the approval originally granted u/s 10(23C) was withdrawn and thereafter the DIT (Exemptions) withdrew the exemption earlier granted u/s 12AA of the Act. The assessee however claimed that it was entitled to claim exemption u/s 11 of the Act which was denied Zepeby the A.O even in the earlier years, which {AX was upheld by the ITAT ADERADAS 2 8 kSTy;O Guvs= OF "INDA 9 34 2 Hyderabad cA" Bench (ITA No.1505/Hyd/2013; ITA Nos. 1158/Hyd/2014 & 917 /Hyd/2015), order dated 25.11.2016. For the same reasons, the A.O as well as the Ld. CIT(A) rejected the claim of exemption u/s 11 of the Income Tax Act; 1961. Therefore, the assessee is in appeal before the Tribunal: 3_ In the light of the decision of the ITAT Hyderabad "A Bench in the assessee's own case for the earlier years, we do not find any infirmity in the order passed by the Ld. CIT(A) and therefore, the appeal filed by the assessee is dismissed. Pronounced accordingly in the open court on 04th April, 2018. Sd| - - (S. RIFAUR RAHMAN) ACCOUNTANT MEMBER (D: MANMOHAN) VICE PRESIDENT Hyderabad, Dated: 04th April, 2018 OKK, Sr.PS Copy to 1_ Andhra Pradesh State Seed Certification Agency, 5-10-193, HACA Bhavan, Opp; Public Gardens_Hyderabad 500 001 2 ACIT Exemptions) Hyderabad Circle__Aayakar BhavanBasheerbagh_Hyderabad-500029. 3 CIT (A)-9_Hyderabad; 4_ Pr_ CIT (Exemptions) Hyderabad; 5 DR_ITATHyderabad; 6_ Guard FileCERTIFIED APPEL'ATE C2 TAX 7tretaty SDERN8 Ticunal Senior Toz ptc ) 72 Hycutccd. covE "ISIRY o 0f Inoia 1 LAaW ? Ol~ -4-8 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES 66 A" BENCH: HYDERABAD BEFORE SMT P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S_ RIFAUR RAHMAN, ACCOUNTANT MEMBER MA No. 66/Hyd/2018 (Arising out of ITA. No.634/Hyd/2017) Assessment Year:2013-2014 Andhra Pradesh State Seed VS ACIT, Certification Agency, Exemptions, Hyderabad: Hyderabad:. PAN: AAATA 4858L (Appellant) (Respondent) For Assessee: Shri S Rama Rao For Revenue Smt. Alka R Jain, DR Date of Hearing Date of Pronouncement 27.07.2018 31.07.2018 ORDER PER Smt: P. Madhavi Devi, JM_ This is an application filed by the assessee seeking rectification of the name of the assessee in the cause title_ It is stated that the name of the assessee is mentioned as "Andhra Pradesh State Steel Certification Agency" instead of the correct name of the assessee. 2_ We find that the correct name of the assessee is Andhra Pradesh State Seed Certification Agency" We accordingly amend the cause title of the order dated 04.04.2018 as Andhra Pradesh State Seed Certification Agency" We order accordingly. 3_ In the result, Miscellaneous Application is allowed. Order pronounced in the open court on 31st July, 2018 - Sd] - 020 (S: RIFAUR RAHMAN) 3 05 ACOUNTANT MEMBER (SMT. P MADHAVI DEVI) JUDICIAL MEMBER Hyderabad, Of JnDIS JRYoF 9 Dated: 31st July, 2018. Law 2 OKK, Sr.PS Copy to 1 Andhra Pradesh State Seed Certification Agency, 5-10-193, HACA Bhavan, Opp; Public Gardens_Hyderabad 500 001. ACIT Exemptions Hyderabad CircleAayakar BhavanBasheerbagh_Hyderabad-500029 CIT (A)-9_Hyderabad; Pr_CIT (Exemptions)Hyderabad; DR_ITAT_Hyderabad, Guard File 2 3 4 5 6 CERTIFKEDTGNE Copy Zu2 Ycctary Senik Inconie T2r Sete nyceilod. 86T. 6f "ANDIA , 1 "Krofin 9 3-8 -