TaxTMI 
TaxTMI 
2025 (6) TMI 218
X X X X Extracts X X X X
X X X X Extracts X X X X
....xemption under Section 12A and approval u/sec. 80G of Income Act, 1961 dated 18.02.2011 with effect from 01.04.2010. Due to partition of Andhra Pradesh State, the Government of Telangana has approved name change from Zoo Authority of Andhra Pradesh to "The Zoos and Parks Authority of Telangana" (in short "ZAPAT") i.e., the appellant herein to continue the conservation of wildlife and environment activities of incumbent Zoo Authority of Andhra Pradesh. The ZAPAT, instead of requesting for name change in PAN, has obtained a new PAN and have not applied for any registrations under Section 12A and Section 80G under its new PAN. But it has been filing returns claiming exemption as per incumbent Zoos Authority of Andhra Pradesh registration as the assessee was under bonafide impression that the exemption obtained by the incumbent authority holds good. However, the exemption was not allowed by the Assessing officer-CPC, Bengaluru and passed order dated 17.03.2020 u/sec. 143(1) of the Act for the impugned assessment year 2016-2017. 3. On being aggrieved, the assessee carried the matter in appeal before the learned CIT(A). Although, the learned CIT(A) discussed the issues on merits, but,....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... CIT (supra), it is deemed that the delay in filing of the appeal is condoned and the appeal is admitted for adjudication. In this regard, he relied upon the decision of ITAT, Hyderabad Bench in the case of Nafees Sulatana, Hyderabad vs., The ITO, Ward-14(1), Hyderabad in ITA.No.642/Hyd./2025 dated 28.04.2025. He, therefore, submitted that the delay in filing of the appeal before the learned CIT(A) should be condoned. 5.1. Learned Counsel for the Assessee further referring to the issues on merits submitted that, the assessee is a society registered under the Societies Registration Act. The assessee has obtained PAN in the year 2014 after the re-organization of the Combined State of Andhra Pradesh into the State of Andhra Pradesh and State of Telangana. Untill bifurcation of the State into two States, the assessee was an Authority of the Government of Andhra Pradesh. However, subsequent to the bifurcation, the assessee registered as a Society and obtained separate PAN. Further, because the erstwhile Authority having 12A registration, it was under the bonafide impression that there is no registration required u/sec. 12A of the Act since the assessee is having erstwhile 12A registr....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... details, does not have had an occasion to consider expenditure claimed by the assessee and, therefore, she submitted that the issue may be set-aside to the file of Assessing Officer for verification of facts by considering the arguments of the assessee for allowing deduction of expenditure. 7. We have heard both the parties, perused the material on record and gone through the orders of the authorities below. We find that, admittedly there is no dispute between the parties that, the appeal filed by the assessee was dismissed in limine by the learned CIT(A) without condoning the delay in filing the appeal before him. Admittedly, the learned CIT(A) dismissed the appeal on the ground that there is a huge delay of 269-890 days in fling appeal for various assessment years. Since the assessee could not explain the reasons for the delay, the learned CIT(A) was of the opinion that, there is no 'sufficient cuase' for the assessee for not filing the appeal on or before the due date and, therefore, dismissed the appeal. It is the argument of the Learned Counsel for the Assessee that, if we exclude delay covered by Covid period in view of decision of Hon'ble Supreme Court passed in Suo Motu....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ced by the Learned Counsel for the Assessee on the issue of delay and thus, we condone the delay(s) in filing of the appeals before the learned CIT(A) for all assessment years. 8. Having said so, let us come back to the issue on merits. The assessee society is registered under the Societies Registration Act. The assessee has obtained PAN and as per the PAN issued by the Department, the date of registration of the society was 30.09.2014. Before the registration of the Society under Societies Act, The Zoo Authority of Andhra Pradesh was registered u/sec. 12A and approved u/sec. 80G of the Income Tax Act, 1961. After partition of Andhra Pradesh State, the Government of Telangana has approved name change from The Zoo Authority of Andhra Pradesh to The Zoos and Parks Authority of Telangana to continue the conservation of wildlife and environment activities of incumbent Zoo Authority of Andhra Pradesh. There was no change either in objects of the assessee society or activities. Further, only there was a change in name. After change in name, the assessee society has not applied for registration u/sec. 12A of the Act. In absence of registration u/sec. 12A, the assessee society has....