Appeal details
Counselvise Citation
[2015] 140 COUNSELVISE.COM (IT) 93530 (ITAT-PANAJI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
1 year(s) 2 month(s) 21 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
10-06-2015
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
DB
Next Hearing Date
10-06-2015
Assessment Year
misc
Appeal Filed On
20-03-2014
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI BEFORE SHRI GEORGE MATHAN , HONBLE JUDICIAL MEMBER AND SHRI N.K. BILLAIYA, HON'BLE ACCOUNTANT MEMBER ITA N O . 100 /PNJ/20 14 SHRI KSHATRIYA GHANCHI SAMAJ SANGHATHANA, BHATI HOUSE, # 2212/B, KODIBAG, KARWAR, UTTARKANNADA 581 303 PAN : AAMTS7180D ( APPELLANT) VS. CIT , MANGALORE (RESPONDENT) ASSESSEE BY : JAGDISH S. BIRKODIKAR, ADV. REVENUE BY : M.R. BANGARI, LD. DR DATE OF HEARING : 10 / 06 /201 5 DATE OF PRONOUNCEMENT : 10 / 06 /201 5 O R D E R PER GEORGE MATHAN : 1. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT, MANGALORE REFUSING GRANT OF REGISTRATION U/S 12AA OF THE ACT. SHRI JAGDISH S. BIRKODIKAR, ADV. REPRESENTED ON BEHALF OF THE ASSESSEE AND SHRI M.R. BANGARI, LD. DR REPRESENTED ON BEHALF OF THE REVENUE. 2. IT WAS SUBMITTED BY THE LD. AR THAT THE ASSESSEE IS A CHARITABLE TRUST WHICH HAD FILED ITS APPLICATION IN FORM 10A ON 7.10.2013. IT WAS THE SUBMISSION THAT THE CIT HAD REFUSED TO GRANT THE ASSESSEE REGISTRATION U/S 12AA ON THE GROUND THAT THE ASSESSEE HAS NOT STARTED ANY ACTIVITIES AND CONSEQUENTLY ASCERTAINING THEIR GENUINENESS WAS NOT POSSIBLE. IT WAS THE SUBMISSION THAT 2 ITA NO. 100/PNJ/2014 STARTING OF THE ACTIVITIES WAS NOT A CONDITION PRECEDENT FOR GRANTING REGIST RATION U/S 12AA OF THE ACT. FOR THIS PROPOSITION, HE PLACED RELIANCE ON THE DECISION OF THE HON'BLE JURISDICTION HIGH COURT OF KARNATAKA IN THE CASE OF MEENAKSHI AMMA ENDOWMENT TRUST IN ITA NO. 152 OF 2010 DT. 10.11.2010. 3. IN REPLY, THE LD. DR VEHEME NTLY SUPPORTED THE ORDER OF THE LD. CIT. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. A PERUSAL OF THE DECISION OF THE HON'BLE JURISDICTION HIGH COURT OF KARNATAKA IN THE CASE OF MEENAKSHI AMMA ENDOWMENT TRUST REFERRED TO SUPRA CLEARLY SHOWS THAT WHAT IS REQUIRED OF THE COMMISSIONER IS VERIFICATION OF THE OBJECTS OF THE TRUST FOR WHICH IT WAS FORMED. JUST BECAUSE THE ASSESSEE HAS NOT STARTED ITS ACTIVITIES WOULD NOT LEAD TO A CONCLUSION THAT THE TRUST CANNOT BE REGISTERED. ADMITTEDLY, ONCE THE REGISTR ATION IS GRANTED AND THE ACTIVITIES ARE STARTED, THEN, IT IS OPEN TO THE REVENUE TO VERIFY THE GENUINENESS OF THE ACTIVITIES . IN THESE CIRCUMSTANCES, RESPECTFULLY FOLLOWING THE DECISION OF THE HON'BLE JURISDICTION HIGH COURT OF KARNATAKA IN THE CASE OF ME ENAKSHI AMMA ENDOWMENT TRUST REFERRED TO SUPRA, THE LD. CIT IS DIRECTED TO GRANT THE ASSESSEE REGISTRATION U/S 12AA OF THE ACT AS CLAIMED. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 10/06/2015. S D / - (N.K. BILLAIYA) ACCOUNTANT MEMBER S D / - ( GEORGE MATHAN ) JUDICIAL MEMBER PLACE : PANAJI / GOA DATED : 1 0 /06/ 201 5 *SSL* 3 ITA NO. 100/PNJ/2014 COPY TO : (1) APPELLANT (2) RESPONDENT (3) CIT(A) CONCERNED (4) CIT CONCERNED (5) D.R (6) GUARD FILE TRUE COPY, BY ORDER , 4 ITA NO. 100/PNJ/2014 DATE INITIAL ORIGINAL DICTATION PAD & DRAFT ORDER ARE ENCLOSED IN THE FILE 1. DRAFT DICTATED ON 10/06/2015 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 10/06/2015 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 10/06/2015 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER 10/06/2015 JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS 10/06/2015 SR.PS 6. DATE OF PRONOUNCEMENT 10/06/2015 SR.PS 7. FILE SENT TO THE BENCH CLERK 10/06/2015 SR.PS 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK 9. DATE OF DISPATCH OF ORDER
