ST.JOHN'S PARISH SCHOOL SOCIETY,,VISAKHAPATNAM vs. 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. 516/VIZ/2017 M/s. St. John’s Parish School vs. CIT (Exemptions), Society, D.No.24-3-2, Hyderabad. Thompson Street, Old Post Office, Visakhapatnam. PAN No. AACAS 2455 C (Appellant) (Respondent)

Assessee by : Shri G.V.N. Hari – Advocate. Department By : Shri Deba Kumar Sonawal – CIT DR Date of hearing : 03/05/2018. Date of pronouncement : 18/05/2018. 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 16/08/2017. 2. Facts of the case, in brief, are that assessee-society filed an application in Form No. 10A on 27/02/2017 seeking registration under section 12AA of the Income Tax Act, 1961 (hereinafter referred to as 'Act', for short). The Commissioner (Exemptions) by fixing the case for hearing, asked the assessee to file

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registration done with Registrar of Societies and also asked to produce original copy of registration. The assessee has not filed the society’s registration done with Registrar of Societies, therefore, Commissioner (Exemptions) rejected to grant registration under section 12AA of the Act. 3. On appeal before us, ld. counsel for the assessee has submitted that he may be given one more opportunity to file registration certificate issued by the Registrar of Societies and prayed that issue may be remitted back to the file of the Commissioner (Exemptions). 4. On the other hand, ld. Departmental Representative strongly opposed that no opportunity should be given to the assessee, as the assessee has been granted several opportunities by the Commissioner (Exemptions), but not utilised the same. Therefore, appeal filed by the assessee may be dismissed and strongly supported the order passed by the Commissioner (Exemptions). 5. We have heard both the parties and perused the material available on record. 6. The assessee has filed an application in Form No. 10A seeking registration under section 12AA of the Act. The Commissioner (Exemptions) rejected the registration on the ground that assessee has not filed original registration certificate

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issued by the Registrar of Societies. Ld. counsel for the assessee has request that registration has been rejected only on technical ground and he may be permitted for one more opportunity to file the registration certificate before the Commissioner (Exemptions). We find that request made by the counsel for the assessee, is reasonable and one more opportunity should be granted to the assessee to produce the original registration certificate issued by the Registrar of Societies. In view of the above, the order passed by the Commissioner (Exemptions), dated 16/08/2017, is set aside and directed him to consider the application for registration under section 12AA of the Act subject to fulfilment of conditions as mentioned above. 7. In the result, appeal filed by the assessee is allowed for statistical purpose. Order Pronounced in open Court on this 18th day of May, 2018.

Sd/- sd/- (D.S. SUNDER SINGH) (V. DURGA RAO) Accountant Member Judicial Member Dated : 18th May, 2018. vr/-

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Copy to: 1. The Assessee – M/s. St. John’s Parish School Society, D.No.24-3-2, Thompson Street, Old Post Office, Visakhapatnam. 2. The Revenue - CIT (Exemptions), Hyderabad. 3. The D.R., Visakhapatnam. 4. Guard file. By order

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