The Director Of Incometax Exemptions ... vs International Bhaktivedanta Ins ...
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Telangana High Court

The Director Of Incometax Exemptions ... vs International Bhaktivedanta Ins ... on 17 April, 2025

Author: P.Sam Koshy

Bench: P.Sam Koshy

                THE HON'BLE SRI JUSTICE P.SAM KOSHY
                                           AND
      THE HON'BLE SRI JUSTICE NARSING RAO NANDIKONDA
            INCOME TAX TRIBUNAL APPEAL No.77 OF 2017

JUDGMENT:

(per Hon'ble Sri Justice P.Sam Koshy)

Heard Mr.A.Rama Krishna Reddy, learned Standing Counsel for

Income Tax, appearing on behalf of the appellant.

2. The instant appeal under Section 260A of the Income Tax Act,

1961, has been preferred by the department as the appellant against

the order dated 17.01.2014 passed by the Income Tax Appellate

Tribunal, Hyderabad ''B'' Bench, Hyderabad, in

I.T.A.No.1204/Hyd/2013.

3. Vide the impugned order, the Income Tax Appellate Tribunal has

allowed the appeal filed by the assesee against the refusal to grant

registration under Section 12AA and approval under Section 80G

(5)(vi) of the Income Tax Act.

4. The instant is an admitted appeal which was filed in the year

2017.

5. However, when the matter is taken up for hearing recently and a

query put by the Bench to the learned Standing Counsel for the

department to ascertain whether subsequently the respondent has got

the registration or not and whether the respondent as on date having

registration or not. If yes, the question for determination in the instant

appeal would be of not much relevance as the subsequent registration

has gone unchallenged. The learned Standing Counsel for the

appellant contended that inspite of best efforts, the details of the

respondent from the PAN number that they had could not be verified

and ascertained even the verification on the personal front could not

materialize so far as the details of the respondents are concerned.

6. Be that as it may, considering the nature of dispute involved in

the present case and having confined so far as refusal to grant

registration is concerned, we are of the considered opinion that the

instant appeal at this juncture can be disposed of, reserving the right

of the appellant to revive the same by moving appropriate application,

in the event, if the cause of action still survives. The question of law

framed to be considered is also left open to be decided in an

appropriate case.

7. Accordingly, the present appeal stands disposed of. As a sequel,

miscellaneous applications pending if any, shall stand closed. No

costs.

__________________ P.SAM KOSHY, J

_________________________________ NARSING RAO NANDIKONDA, J

Date: 17.04.2025 AQS

THE HON'BLE SRI JUSTICE P.SAM KOSHY AND THE HON'BLE SRI JUSTICE NARSING RAO NANDIKONDA

INCOME TAX TRIBUNAL APPEAL No.77 OF 2017

17.04.2025 AQS