Here Mlook Peeth Seva, Mathura V. C.I.T.-I, Agra

ITA 114/AGR/2011

• Counselvise Citation: 11420314 RSA 2011
• Duration Of Justice: 1 year(s) 2 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-07-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 18-07-2012
• Assessment Year: misc
• Appeal Filed On: 03-05-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Charitable institution
• Section: 80G

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI A.L. GEHLOT, ACCOUNTANT MEMBER ITA NO. 114/AGRA/2011 HERE MALOOK PEETH SEVA SANSTHAN NYAS, VS. COMMISSI ONER OF BANSI BAT, VRINDABAN, MATHURA. INCOME-TAX-I. AG RA. (PAN : AAHTS 0061 J) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI RAJENDRA SHARMA, ADVOCATE RESPONDENT BY : SHRI WASEEM ARSHAD, SR. D.R. DATE OF HEARING : 18.07.2012 DATE OF PRONOUNCEMENT OF ORDER : 18.07.2012 ORDER PER BHAVNESH SAINI, J.M.: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF LD. CIT-I, AGRA DATED 04.02.2010 REJECTING THE APPLICATION U/S. 80G (5) OF THE IT ACT. 2. THE LD. CIT ON EXAMINATION OF APPLICATION FILED FOR RENEWAL OF APPROVAL U/S. 80G FOUND CERTAIN OBJECTS LIKE THAT THE ASSESSEE CO NDUCTED RELIGIOUS ACTIVITIES, WHICH ARE MEANT FOR THE BENEFIT OF HINDU COMMUNITY. THE ASSESSEE WAS POINTED OUT THAT IT IS A PRIVATE CHARITABLE TRUST MEANT FOR RELIGIOUS PURPOSE ONLY. THE ASSESSEE, HOWEVER, MAINTAINED THAT THE ASSESSEE TRU ST IS CHARITABLE TRUST, WHICH IS FORMED FOR GENERAL PUBLIC UTILITY. THE LD. CIT CONS IDERING THE EXPLANATION OF THE ASSESSEE FOUND THAT THE ASSESSEE TRUST DOES NOT FUL FILL THE CONDITION LAID DOWN U/S. 80G(5) OF THE IT ACT AND ACCORDING, APPLICATION WAS REJECTED. ITA NO. 114/AGRA/2011 2 3. THE LD. COUNSEL FOR THE ASSESSEE CONTENDED THAT THE ASSESSEE HAS NOW DECIDED TO CHANGE THE TERMS AND OBJECTS OF THE TRUST AS PER OBJECTION OF THE LD. CIT AND WOULD LIKE TO FILE FRESH APPLICATION FOR APPROVAL U /S. 80G(5). THE LD. COUNSEL, THEREFORE, REQUESTED THAT THE ASSESSEE MAY BE PERMI TTED TO WITHDRAW THE APPEAL WITH LIBERTY TO FILE FRESH APPLICATION BEFORE THE LD. CI T. THE LD. DR HAS NO OBJECTION. ACCORDINGLY, THE APPEAL OF THE ASSESSEE IS DISMISSE D AS WITHDRAWN WITH LIBERTY TO ASSESSEE TO MOVE FRESH APPLICATION BEFORE THE LD. C IT FOR GRANT OF APPROVAL U/S. 80G(5) OF THE IT ACT. THE LD. CIT, ON FILING THE FR ESH APPLICATION AFTER REMOVING THE DEFECTS BY THE ASSESSEE, SHALL CONSIDER THE FRE SH APPLICATION ON MERITS. IN VIEW OF THE ABOVE, THE APPEAL OF THE ASSESSEE IS DISMISS ED AS WITHDRAWN. 4. IN THE RESULT, THE APPEAL IS DISMISSED AS INDICA TED ABOVE. ORDER PRONOUNCED IN THE OPEN COURT ON 18.07.2012. SD/- SD/- (A.L. GEHLOT) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER *AKS/- COPY OF THE ORDER FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. CIT(A), CONCERNED BY ORDER 4. CIT, CONCERNED 5. DR, ITAT, AGRA 6. GUARD FILE SR. PRIVATE SECRETARY TRUE COPY