ITA No.400&401/Vizag/2015 St. Joseph s Foundation, Guntur IN INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER & SHRI G. MANJUNATHA, ACCOUNTANT MEMBER I.T.A.No.400&401/Vizag/2015 ( Assessment Year: NA) St. Joseph s Foundation, CIT(Exemption), Guntur Vs. Hyderabad PAN: AAAAP5563A] (Appellant) (Respondent) Appellant by : Shri D.L. Narasimha Rao, AR Respondent by : Shri G. Gurusamy, DR Date of hearing : 29.09.2016 Date of Pronouncement : 29.09.2016 O R D E R PER V. DURGA RAO, Judicial Member: These appeals filed by assessee are directed against order of CIT, Guntur dated 19.5.2014 and also against order of CIT(Exemptions), Hyderabad dated 29.6.2015. 1 ITA No.400&401/Vizag/2015 St. Joseph s Foundation, Guntur 2. Facts are in brief that assessee society St. Joseph s Foundation was established as charitable society registered with Registrar of Societies in year 2002. main objects of society are as follows: main objectives of society as per bye-laws are as follows: 1. To establish orphanages and home for aged by providing free boarding and education irrespective of caste, community or creed. 2. To arrange for temporary homes for children from broken homes. 3. To carry on social and cultural activities by conducting relief works during cyclone, famine etc. 4. To promote and create awareness about health and family welfare among rural public. above along with other aims and objectives of society are open to all irrespective of community, caste or creed etc. 3. assessee society with above objectives filed application in form no.10A on 4.3.2013 for registration u/s 12AA of Income Tax Act, 1961 (hereinafter called as 'the Act'). assessee s case was posted for hearing and also asked to file necessary information. assessee neither appeared nor filed relevant material before Commissioner. Ld. Commissioner has rejected application for registration u/s 12AA of Act on ground that assessee has not provided information as called for. 4. Assessee is in appeal before Tribunal. Ld. Counsel for assessee has submitted that due to ill health, assessee was not able to 2 ITA No.400&401/Vizag/2015 St. Joseph s Foundation, Guntur appear before Ld. Commissioner and prayed for grant of one more opportunity to assessee. 5. On other hand, Ld. D.R. has supported order passed by Ld. Commissioner. 6. We have heard both parties, perused materials available on record and gone through orders of authorities below. application filed by assessee for registration u/s 12AA of Act was rejected on ground that assessee has failed to file sufficient information, which is required by Commissioner. Now assessee has submitted that all information is available, he had also filed paper book before us and prayed for granting one more opportunity of being heard. In our opinion, by following principles of natural justice, assessee deserves to be given one more opportunity of being heard. In view of above, we set aside order passed by Ld. Commissioner and remit matter back to file of Ld. Commissioner to consider relevant material and decide in accordance with law after giving reasonable opportunity of being heard to assessee. 7. So far as ITA No.401/2015 is concerned, same is not pressed by assessee, thus same is dismissed as infructuous. 3 ITA No.400&401/Vizag/2015 St. Joseph s Foundation, Guntur 8. In result, appeal filed by assessee in ITA No.400/Vizag/2015 is partly allowed for statistical purposes and appeal vide ITA No.401/Vizag/2015 is dismissed. above order was pronounced in open court on 29th Sept 16. Sd/- Sd/- (G. MANJUNATHA) (V. DURGA RAO) ACCOUNTANT MEMBER JUDICIAL MEMBER Visakhapatnam: Dated : 29.09.2016 VG/SPS ( Copy of order forwarded to:- 1. Appellant St. Joseph s Foundation, D.No.4-138, Akkireddypalem, Guntur 2. Respondent CIT(Exemption), Hyderabad 3. CIT, Guntur 4. CIT(A), Guntur 5. DR, ITAT, Visakhapatnam 6. Guard file BY ORDER // True Copy // (Sr.Private Secretary) ITAT, VISAKHAPATNAM 4 St. Josephs Foundation v. CIT(Exemption), Hyderabad