Appeal Details
Counselvise Citation
[2014] 140 COUNSELVISE.COM (IT) 72881 (ITAT-AHMEDABAD)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
8 month(s) 28 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
17-01-2014
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
D
Next Hearing Date
02-01-2014
Assessment Year
misc
Appeal Filed On
19-04-2013
Judgement Text
, , , , , , , , IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH D BENCH, AHMEDABAD , !' # $% $% $% $% &, # BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER %./ I.T.A. NO.1103/AHD/2013 SHREE SWAMINARAYAN GURUKUL KANDARI PARIVAR SURAKSHA YOJANA 749/2/B, 1 ST FLOOR GIDC ESTATE MAKARPURA, BARODA / VS. THE COMMISSIONER OF INCOME TAX-I RACE COURSE CIRCLE BARODA #) !' %./*+ %./ PAN/GIR NO. : AALTS 3947 F ( ), / // / APPELLANT ) .. ( -.), / RESPONDENT ) ), / ! / APPELLANT BY : SHRI SAMIR PARIKH, AR -.), 0 / ! / RESPONDENT BY : SHRI K.C. MATHEWS, SR.DR 1 0 ' / / / / DATE OF HEARING : 02/01/2014 234 0 ' / DATE OF PRONOUNCEMENT : 17/01/2014 !5 / O R D E R PER SHRI KUL BHARAT, JUDICIAL MEMBER : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST T HE ORDER OF THE LD.COMMISSIONER OF INCOME TAX, (CIT FOR SHORT) DATED 28/02/2013 PASSED U/S.12AA(1)(B)(II) R.W.S.12A(A) OF THE ACT. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS OF APPEAL:- 1. THE TRUST IS SET UP FOR HELPING POOR PEOPLE IN CASE OF DEATH OF HEAD OF THE FAMILY. WITH THE HELP FROM THE TRUST SUCH F AMILY GOT A SIGH OF RELIEF AND THEY CAN STAND UP WITH THE FINANCIAL SUP PORT RECEIVED FROM THE TRUST. ITA NO.1103/AHD /2013 SHREE SWAMINARAYAN GURUKUL KANDARI VS. CIT - 2 - 2. THE TRUST IS REGISTERED UNDER THE BOMBAY PUBLIC TRU ST ACT, 1950 ON 10.02.2012. THE TRUST HAS FILED AN APPLICATION IN FORM NO.10A DATED 06.08.2012 FOR REGISTRATION UNDER SECTION 12A (A) OF THE INCOME TAX ACT, 1961. 3. THE HON.CIT VIDE HIS ORDER DATED 28.02.2013 REJECT THE APPLICATION STATING THAT THE TRUST HAS FAILED TO ESTABLISHED TH E GENUINENESS OF ITS ACTIVITIES. 2. BRIEFLY STATED FACTS ARE THAT THE ASSESSEE MO VED AN APPLICATION IN FORM NO.10A OF THE ACT DATED 06/08/2012 FOR REGISTR ATION UNDER SECTION 12A(A) OF THE INCOME-TAX ACT. THE SAID APPLICATI ON WAS REJECTED BY THE LD.CIT ON THE GROUND THAT ALL THE BENEFICIARIES OF THE DEATH BENEFIT SCHEME WERE BELONGING TO A PARTICULAR CASTE. SECT ION 13(1)(B) OF THE IT ACT PROHIBITS APPLICATION OF ANY INCOME OF THE CHAR ITABLE TRUST OR INSTITUTION CREATED OR ESTABLISHED FOR THE BENEFIT OF ANY PARTICULAR COMMUNITY OR CASTE. IN THE ABSENCE OF ANY GENUINE ACTIVITIES CARRIED OUT BY THE TRUST WITHIN THE MEANING OF INCOME-TAX ACT, IT IS NOT A FIT CASE FOR GRANTING REGISTRATION UNDER SECTION 12A OF THE IT A CT. AGAINST THIS, ASSESSEE FILED AN APPEAL BEFORE THIS TRIBUNAL. DUR ING THE PENDENCY OF THE APPEAL, THE ASSESSEE MOVED AN APPLICATION DATED 09/ 07/2013 FOR WITHDRAWAL OF THE APPEAL. HOWEVER, THAT APPLICATIO N REMAINED PENDING, NO FORMAL ORDER WAS PASSED. 3. THE LD.COUNSEL FOR THE ASSESSEE SUBMITTED THAT E ARLIER APPLICATION FILED ON 09/07/2013 WAS WITHDRAWN VIDE LATTER DATED 11/11/2013. THE LD.COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE APPL ICATION WAS REJECTED ON THE GROUND THAT THE BENEFIT IS GIVEN ONLY TO A PART ICULAR CAST. HE DREW OUR ATTENTION TO THE OBJECTS OF THE TRUST, WHEREIN IT IS STATED THAT BENEFITS SHALL BE GIVEN TO ALL WITHOUT ANY CONSIDERATION OF CASTE OR CREED. ITA NO.1103/AHD /2013 SHREE SWAMINARAYAN GURUKUL KANDARI VS. CIT - 3 - 3.1. ON THE CONTRARY, LD.CIT-DR SUPPORTED THE ORDER OF THE CIT. 4. WE HAVE HEARD THE RIVAL SUBMISSIONS, PERUSED THE MATERIAL AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW. IN VIEW OF THE FACT THAT THE CLAIM OF THE ASSESSEE IS THAT THE CHARITABLE ACTIVITIES ARE BEING CARRIED OUT WITHOUT ANY CONSID ERATION OF THE CASTE, CREED AND RACE, RELIGION, ETC., THEREFORE AFTER CON SIDERING THE SUBMISSIONS, WE ARE OF THE CONSIDERED VIEW THAT THE ASSESSEE BE GIVEN ANOTHER CHANCE TO PROVE ITS CLAIM. ACCORDINGLY, THE ORDER OF THE LD.CIT IS HEREBY SET ASIDE AND ISSUE IS RESTORED BACK TO THE FILE OF LD. CIT TO DECIDE AFRESH, AFTER GIVING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND VERIFY THE CLAIM OF THE ASSESSEE THAT IT HAS DONE CHARITA BLE ACTIVITIES TO ALL THE COMMUNITIES BUT NOT A PARTICULAR CASTE. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED BUT FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN COURT ON THE DATE MENTIONED HER EINABOVE AT CAPTION PAGE SD/- SD/- ( ) ( &) !' # # ( ANIL CHATURVEDI ) ( KUL BHARAT ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 17/ 01/2014 8.., .../ T.C. NAIR, SR. PS ITA NO.1103/AHD /2013 SHREE SWAMINARAYAN GURUKUL KANDARI VS. CIT - 4 - !5 0 -9 :!94 !5 0 -9 :!94 !5 0 -9 :!94 !5 0 -9 :!94/ COPY OF THE ORDER FORWARDED TO : 1. ), / THE APPELLANT 2. -.), / THE RESPONDENT. 3. %% ; / CONCERNED CIT 4. ;() / THE CIT(A)-CONCERNED 5. 9&< - , , / DR, ITAT, AHMEDABAD 6. <= >1 / GUARD FILE. !5 !5 !5 !5 / BY ORDER, .9 - //TRUE COPY// ? ?? ?/ // / %* %* %* %* ( DY./ASSTT.REGISTRAR) , , , , / ITAT, AHMEDABAD 1. DATE OF DICTATION ..3.1.14 (DICTATION-PAD PAGES ATTACHED AT THE END OF THIS FILE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 5. DATE ON WHICH FAIR ORDER PLACED BEFORE OTHER MEMBER 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S.17.1.14 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 17.1.14 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER
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