CHANDRA MOULESWARA CHARITABLE TRUST,VISAKHAPATNAM vs. INCOME TAX OFFICER(EXEMPTION WARD), VISAKHAPATNAM

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ITA 142/VIZ/2023Status: DisposedITAT Visakhapatnam15 September 2023Bench: SHRI DUVVURU RL REDDY, HON’BLE (Judicial Member), SHRI S BALAKRISHNAN, HON’BLE (Accountant Member)5 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that by the time the appeals were heard, the assessees had been granted the registration they sought. Therefore, their grievance was redressed, and they pleaded for withdrawal of the appeals.

What were the facts?

The assessees filed applications for registration under sections 12AB and 80G of the Income Tax Act. Notices were issued for production of documents and replies, but the assessees failed to comply. Consequently, the CIT(E) rejected their applications.

What were the issues?

Whether the appeals are maintainable when the grievance has been redressed during the pendency of the appeal due to subsequent events.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

Before: SHRI DUVVURU RL REDDY, HON’BLE & SHRI S BALAKRISHNAN, HON’BLE

For Appellant: Shri G.V.N.Hari, AR
Hearing: 13.09.2023Pronounced: 15.09.2023

Heard together (2 matters)

I.T.A.No.141/Viz/2023
I.T.A.No.143/Viz/2023

Read from the judgment's own cause title. This page is filed under one of them.

O R D E R

Per Shri Duvvuru RL Reddy, Judicial Member :

1.

These appeals are filed by the assessees against the orders of Commissioner of Income Tax (Exemption) [CIT(E)], Hyderabad dated 19.03.2023. Since the grounds filed by the assessees are with regard to 2 Sri Chandra Mouleswara Charitable Trust & Sri Lakshmi Ganapathi Trust, Visakhapatnam rejection of applications filed in Form No.10AB seeking registration u/s 12AB and 80G of the Income Tax Act, 1961 (in short “Act”), these appeals are clubbed, heard together and a common order is being passed for the sake of convenience as under. Facts are extracted from I.T.A.No.141/Viz/2023.

2.

Brief facts of the case are that the assessee had filed an e- application in Form No.10AB, seeking registration u/s 12AB and 80G of the Income Tax Act, 1961 (in short “Act”). Notices dated 06.12.2022 and 08.12.2022 were issued in respect of proceedings u/s 12A(1)(ac)(ii) and 80G(5)(iiii) respectively to the assessee to the address mentioned in the Form No.10AB, to produce the copy of Memorandum of Association / Trust deed for verification and to furnish a detailed reply on the specific information called for in the said notice on or before 10.03.2023. But, the assessee failed to furnish any information or documentary evidence. In view of the above, after careful consideration of the applications for registration in Form No.10AB and 80G, since the assessee’s case is to be decided in time bound manner, the applications filed by the assessee are rejected by the Ld.CIT(E).

3.

Aggrieved by the orders of the Ld.CIT(E), the assessee preferred appeals before the Tribunal by raising the following grounds of appeal :

1 The order of the learned Commissioner of Income Tax (Exemption), Hyderabad is contrary to the facts and also the law applicable to the facts of the case.

2. The learned Commissioner of Income Tax (Exemtpion) is not justified in treating as infructuous, the application filed in Form No.10AB seeking permanent registration u/s 12A of the Act.

3. The learned Commissioner of Income Tax (Exemption), Hyderabad ought to have appreciated that once the appellant is granted registration in Form No.10AC, the appellant had to necessarily file the application in Form No.10AB only.

4. Any other ground that may be urged at the time of appeal hearing.

4.

All the grounds of appeal

are related to rejection of application filed by the assessee in Form No.10AB, seeking registration u/s 12AB of the Act. At the outset, the Ld.AR submitted that the order of the Ld.CIT(E) dated 19.03.2023, rejecting the applications filed by the assessees in Form No.10AB for regsitration u/s 12AB and 80G of the Act was issued and served on the assessee and the assessee filed appeals before the Tribunal. However, by the time the assessee’s appeals came up for hearing before the Tribunal, registration was granted u/s 12AB and 80G of the Act by the Ld.CIT(E) and the grievance stood redressed. Hence, the 4. Sri Chandra Mouleswara Charitable Trust & Sri Lakshmi Ganapathi Trust, Visakhapatnam Ld.AR pleaded for withdrawal of the appeals for which the Ld.DR has raised no objection.

5.

We have heard both the parties and perused the material placed on record. Since the assessee’s applicatons for registration u/s 10AB and 80G were considered and the assessee was granted registration u/s 12AB and 80G of the Act and the assessee pleaded for withdrawal of the appeals, we have no hesitation to permit the assessee for withdrawal of the appeals.

6.

In the result, appeals of the assessee are dismissed as withdrawn in I.T.A.No.141/Viz/2023, 142/Viz/2023 and applicable mutatis mutandis in I.T.A.No.143/Viz/2023 also.

Order pronounced in the open court on 15th September, 2023. (एस बालाकृष्णन) (दुव्वूरु आर.एल रेड्डी) (S.BALAKRISHNAN) (DUVVURU RL REDDY) लेखा सदस्य/ACCOUNTANT MEMBER न्याधयक सदस्य/JUDICIAL MEMBER Dated : 15.09.2023 L.Rama, SPS

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