The Vijayawada Machinery Merchants Association, Vijayawada vs. The CIT, Vijayawada
In the result, appeal filed by the assessee is dismissed
ITA 688/VIZ/2013[]Status: DisposedITAT Visakhapatnam26 Apr 2018
Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Blethe Vijayawada Machinery Vs. Cit, Vijayawada. Merchants Association, D.No.11-39-11, Katurivari Street, Vijayawada. Pan No. Aabat 8447 L (Appellant) (Respondent) Assessee By : Shri I. Kama Sastry, Fca. Department By : Shri Deba Kumar Sonawal, Cit Dr Date Of Hearing : 23/04/2018. Date Of Pronouncement : 26/04/2018. O R D E R Per V. Durga Rao
For Appellant: Shri I. Kama Sastry, FCAFor Respondent: Shri Deba Kumar Sonawal, CIT DR
Section 12A
…rther submitted that the assessee-society is existed to promote the trade and therefore, assessee is entitled for 12AA registration. He relied on the following case laws in support of his contentions:- 1) CIT vs. A.P. Bankers & Pawnbrokers Association [(1998) 170 ITR 476]. 2) CIT vs. Andhra Chamber of Commerce [(1965) 55 ITR 722)] 3) ACIT vs. Delhi Brick Kiln Owners Association [(1980) 4 Taxman 420 (Delhi)] 4) Andhra Pradesh Grain & Seeds Merchants Association vs. DCIT (E) [ITA No. 1242/Hyderabad/2013, dated 01/04/2014 (Hyderabad Tribunal)] 5. On the other hand, ld. Departmental Representative relied on the orde…
