SRI VENKATESWARA VIDYA PEETH,HYDERABAD vs. THE CIT(EXEMPTIONS), HYDERABAD

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER ITA No. 38/VIZ/2016 (Asst. Year : 2015-16) M/s. Sri Venkateswara Vidya vs. CIT(Exemptions), Peeth, C/o Samuel Nagadesi, Hyderabad. CA, 408, Sri Ramakrishna Towers, Beside Image Hospital, Nagarjuna Nagar, Ameerpet, Hyderabad, Telangana. PAN No. AAETS 8295 F (Appellant) (Respondent)

Assessee by : Shri Samuel Nagadesi, FCA. Department By : Shri Deba Kumar Sonawal, CIT DR Date of hearing : 10/09/2018. Date of pronouncement : 12/09/2018. O R D E R PER V. DURGA RAO, JUDICIAL MEMBER

This appeal by the assessee is directed against the order of Commissioner of Income Tax (Exemptions), Hyderabad, dated 20/10/2015 for the Assessment Year 2015-16. 2. There is a delay of 34 days in filing of this appeal. The assessee has filed an affidavit wherein he explained the reasons for delay. We find that there is a sufficient cause to condone the delay . Accordingly, delay is condoned.

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has granted 12A registration from the date of filing of application i.e. 30/04/2015 by order dated 20/10/2015. The case of the assessee before us is that ld. Commissioner ought to have been considered 12A registration with retrospective effect. For that, he pointed out at page No. 37 of the paper book, wherein assessee made an application to the ld. Commissioner, Visakhapatnam claiming renewal under section 80G for the period 01/09/1979 to 31/03/1982 and by order dated NIL, the ld. Commissioner has granted renewal of 80G to the assessee. It is also submitted by the Authorized Representative for the assessee that unless 12A registration is granted to the assessee, no 80G renewal will be granted. Therefore, the assessee is already having 12A registration and was not able to produce certificate because it is not available with the assessee. By considering the renewal application dated 22/12/1980, his case has to be considered with retrospectively. The assessee has only filed a xerox copy of the renewal of 80G before us for the period 01/09/1979 to 31/03/1982, but no details are filed in respect of subsequent years and this fact is not considered by the ld.Commissioner while granting 12A registration to the assessee by order dated 20/10/2015. We find that there is a merit in the argument of the assessee, however, we are of the opinion that the renewal

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application dated 22/12/1980, 80G is granted from 01/09/1979 to 31/03/1982. It is not clear what happened subsequently with regard to 80G. The assessee is also not in a position to produce copy of 12A registration. Under these facts and circumstances of the case, we are of the opinion that all the details are needed to be verified / examined. Accordingly, we set aside the order passed by the ld. Commissioner for the limited purpose i.e. only to examine whether assessee is eligible for 12A retrospectively based on his renewal application dated 22/12/1980 and is directed to decide the issue denovo in accordance with law. 8. In the result, appeal filed by the assessee is allowed for statistical purpose. Order Pronounced in open Court on this 12th day of Sep., 2018.

Sd/- sd/- (D.S. SUNDER SINGH) (V. DURGA RAO) Accountant Member Judicial Member Dated : 12th Sep., 2018. vr/-

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Copy to: 1. The Assessee - M/s. Sri Venkateswara Vidya Peeth, C/o Samuel Nagadesi, CA, 408, Sri Ramakrishna Towers, Beside Image Hospital, Nagarjuna Nagar, Ameerpet, Hyderabad. 2. The Revenue – CIT(Exemptions), Hyderabad. 3. The D.R., Visakhapatnam. 4. Guard file. By order

(VUKKEM RAMBABU) Sr. Private Secretary, ITAT, Visakhapatnam.