AL HASSAN UL QASIM Educational Welfare & Charitable Trust, Hyd, Hyderabad V. CIT(Exemptions), Hyd, Hyderabad

ITA 1103/HYD/2015

• Counselvise Citation: [2016] 121 COUNSELVISE.COM (IT) 3090 (ITAT-HYDERABAD)
• Duration Of Justice: 5 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-02-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 16-02-2016
• Assessment Year: misc
• Appeal Filed On: 24-08-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VASUNDHARA SINHA
• Keywords: Charitable institution
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A : HYDERABAD BEFORE SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETRA RAVI, JUDICIAL MEMBER ITA.NO.1103/HYD/2015 AL HASSAN UL QASIM EDUCATIONAL WELFARE AND CHARITABLE TRUST, HYDERABAD. PAN AAETA5262C VS. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS) HYDERABAD. (APPELLANT) (RESPONDENT) FOR ASSESSEE : MR. MOHD. AFZAL FOR REVENUE : SMT. VASUNDHARA SINHA DATE OF HEARING : 16.02.2016 DATE OF PRONOUNCEMENT : 19 .02.2016 ORDER PER S.S. VISWANETRA RAVI, J.M. THIS APPEAL BY THE ASSESSEE AGAINST THE ORDE R DATED 22.06.2015 PASSED BY THE CIT (EXEMPTIONS), HYDERABAD WHEREIN THE CIT (EXEMPTIONS) REJECTED THE APPLICATION FORM-10A FILED SEEKING REGISTRATION UND ER SECTION 12AA OF THE ACT. 2. BEFORE US, THE LD. A.R. CONTENDED THAT THE CIT (EXEMPTIONS) DID NOT EXAMINE THE TRUST DEED DATED 2 ITA.NO.1103/HYD/2015 AL HASSAN UL QASIM EDUCATIONAL WELFARE AND CHARITABLE TRUST, HYDERABAD . 06.11.2014 OF ASSESSEE PROPERLY. IN THE SAID DEED A LL THE OBJECTIVES MENTIONED AS (A) (B) (C) ARE NOT PROPERL Y CATEGORIZED BUT, HOWEVER, THEY ARE PLACED IN DIFFER ENT IN SERIAL NUMBERS IN THE SAID DEED. THEREFORE, PRAYED TO REMAND BACK THE FILE TO THE CIT (EXEMPTIONS) FOR FR ESH CONSIDERATION. THE LD. D.R. SUBMITTED NO OBJECTION FOR THE SAME. 3. HEARD BOTH REPRESENTATIVES AND PERUSED THE RECORD. THE CIT (EXEMPTIONS) OBSERVED IN HIS IMPUGN ED ORDER THAT THE TRUST DEED DID NOT CONTAIN THE (A) ( B) (C) COLUMNS UNDER THE THREE HEADS I.E., (1) MEDICAL REL IEF (2) EDUCATION AND (3) RELIEF OF THE POOR. BUT, HOWEVER, IT IS NOT TRUE. IT IS OBSERVED FROM THE TRUST DEED DATED 06.11.2014 WHICH IS PLACED AT PAGE NO.5 OF THE PAPE R BOOK THAT FOR FIRST CATEGORY I.E., MEDICAL RELIEF ( A) IS MENTIONED AT SERIAL NO.9 AND FOR 1 (B) AT SERIAL NO .23. LIKEWISE, FOR EDUCATION (A) (B) (C) CLAUSES WERE ME NTIONED AT 2(A) AT SERIAL NO.7, 2(B) AT SERIAL NO.11 AND 2( C) AT SERIAL NO.24. THUS, WE ARE OF THE VIEW, ALL THE OBJ ECTIVES OF THE ASSESSEE TRUST WERE CONTAINED IN THE SAID TRUST DEED, BUT NOT IN THE ORDER THEY WERE SUBMITTED BEFORE THE LD. CIT (EXEMPTIONS) IN THE LETTER REFERRED TO. THE CIT (EXEMPTIONS) HAS MISUNDERSTOOD THE CATEGORIZATION S INCE PARA NUMBERS WERE REFERRED TO. ACCORDINGLY, WE SET ASIDE THE ORDER OF THE CIT (EXEMPTIONS) AND REMAND BACK T HE FILE TO THE CIT (EXEMPTIONS) FOR FRESH CONSIDERATIO N, GIVING LIBERTY TO ASSESSEE TO PRODUCE ANY EVIDENCES, IF AN Y, IN THE 3 ITA.NO.1103/HYD/2015 AL HASSAN UL QASIM EDUCATIONAL WELFARE AND CHARITABLE TRUST, HYDERABAD . INTEREST OF JUSTICE. THEREFORE, THE GROUNDS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWE D FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 19.02.2016. SD/- SD/- (B. RAMAKOTAIAH) (S.S. VISWANETRA RAVI) ACOUNTANT MEMBER JUDICIAL MEMBER HYDERABAD, DATED 19 TH FEBRUARY, 2016 VBP/- COPY TO : 1. AL HASSAN UL QASIM EDUCATIONAL WELFARE AND CHARITABLE TRUST, HYDERABAD. C/O. MOHD. AFZAL, ADVOCATE, 11-5-465, FLAT NO.402, SHERSONS RESIDENCY, CRIMINAL COURT ROAD, RED HILLS , HYDERABAD 500 004. 2. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), HYDERABAD. 3. THE INCOME TAX OFFICER (EXEMPTIONS), WARD - 1 , HYDERABAD. 4. D.R. ITAT A BENCH, HYDERABAD. 5. GUARD FILE