M/s Hope Trust, Hyderabad v. DIT, Hyderabad

ITA 1201/HYD/2009 | misc
Pronouncement Date: 21-05-2010 | Result: Partly Allowed

Appeal Details

RSA Number 120122514 RSA 2009
Assessee PAN AAATH2963H
Bench Hyderabad
Appeal Number ITA 1201/HYD/2009
Duration Of Justice 5 month(s)
Appellant M/s Hope Trust, Hyderabad
Respondent DIT, Hyderabad
Appeal Type Income Tax Appeal
Pronouncement Date 21-05-2010
Appeal Filed By Assessee
Order Result Partly Allowed
Bench Allotted A
Tribunal Order Date 21-05-2010
Date Of Final Hearing 12-05-2010
Next Hearing Date 12-05-2010
Assessment Year misc
Appeal Filed On 21-12-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A HYDERABAD BEFORE SHRI G.C. GUPTA VICE PRESIDENT AND SHRI CHANDRA POOJARI ACCOUNTANT MEMBER ITA NO.1201/HYD/2009 A.Y. NIL M/S HOPE TRUST HYDERABAD (PAN AAATH 2963 H) VS THE DIRECTOR OF INCOME TAX (EXEMPTIONS) HYDERABAD (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI V. SIVA KUMAR RESPONDENT BY : SHRI H. PHANI RAJU DR O R D E R PER CHANDRA POOJARI ACCOUNTANT MEMBER THIS APPEAL PREFERRED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE DIRECTOR OF INCOME TAX (EXEMPTIONS) HYDERABAD DATED 18/9/2009. 2. THE MAIN GRIEVANCE OF THE ASSESSEE IN ITS APPEAL IS WITH REGARD TO GRANT OF REGISTRATION U/S 80G FOR A PART PE RIOD OF SIX MONTHS I.E. FROM 1.4.2009 TO 30.9.2009 INSTEAD OF FULL ASSESSM ENT YEAR. 3. WE HAVE HEARD BOTH THE PARTIES AND PERUSED MATE RIAL AVAILABLE ON RECORD. THE BENCH PUT SPECIFIC QUERY TO TH E LEARNED DEPARTMENTAL REPRESENTATIVE TO POINT OUT THE PROVISIO NS WHICH PERMITS THE DIRECTOR OF INCOME TAX (EXEMPTIONS) TO GRANT REGIST RATION U/S 80G ITA NO. 1201/HYD/2009 M/S HOPE TRUST HYDERABAD 2 2 FOR A PART PERIOD INSTEAD OF FULL ASSESSMENT YEAR. THE LEARNED DEPARTMENTAL REPRESENTATIVE HAS EXPRESSED HIS INABILITY TO SPECIFY THE PROVISIONS TO THIS EFFECT. IN OUR OPINION WHEN THE DI T(E) CONSIDERED THE APPLICATION OF THE ASSESSEE FOR REGISTRATION U/S 80G EIT HER HE HAS TO GRANT THE REGISTRATION FOR FULL ASSESSMENT YEAR OR HE COU LD REJECT THE SAME IN ITS ENTIRETY. THERE IS NO SUCH PROVISION FOR GRA NTING REGISTRATION U/S 80G FOR A PART PERIOD ASSESSMENT YEAR. ACCORDINGLY W E DIRECT THE DIT(E) TO GRANT THE REGISTRATION FOR FULL ASSESSMENT YEA R I.E. FROM 1.4.2009 TO 31.3.2010. 4. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALLOWED IN PART. ORDER PRONOUNCED IN THE OPEN COURT : 21.5.2010 SD/- SD/- G.C. GUPTA CHANDRA POOJARI VICE PRESIDENT ACCOUNTANT MEMBER DATED THE MAY 2010 COPY FORWARDED TO: 1. M/S HOPE TRUST 175 ROAD NO.12 BANJARA HILLS HYDER ABAD 2. DIT(E) HYDERABAD 3. CIT(A)- HYDERABAD. 4. DIT HYDERABAD 5. THE D.R. ITAT HYDERABAD. NP