Sadguru Shastri Shri Dharamjivandasji Hospital Trust, RAJKOT-GUJARAT V. The Income Tax Officer, Ward 5(2), JUNAGADH

ITA 1235/RJT/2010

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 7366 (ITAT-RAJKOT)
• Duration Of Justice: 2 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-01-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 22-10-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L MEENA
• Assessee Lawyers: J C RANPURA
• Section: 12A; 12AA; 12; 11

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH SMC, RAJKOT BEFORE SHRI A.L. GEHLOT (AM) I.T.A. NO. 1235/RJT/2010 (ASSESSMENT YEAR 2009-10) SADGURU SHASTRI SHRI DHARMAJIVANDASJI VS THE CIT-II I, RAJKOT HOSPITAL TRUST, GONDAL ROAD NEAR RAILWAY CROSSING, RAJKOT PAN : AAITS7847K (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI JC RANPURA REVENUE BY : SHRI SL MEENA O R D E R A.L. GEHLOT : THIS APPEAL BY ASSESSEE IS DIRECTED A GAINST THE ORDER OF CIT-III, RAJKOT DATED 16-09-2010 FOR THE ASSESSMENT YEAR 200 9-10. THE FOLLOWING EFFECTIVE GROUND IS RAISED IN THE APPEAL: 2.0 THE LEARNED COMMISSIONER OF INCOME TAX-III, RA JKOT [HEREINAFTER REFERRED TO AS THE CIT] ERRED ON FAC TS AS ALSO IN LAW IN GRANTING THE REGISTRATION U/S 12A(A) WITH EFFECT FR OM FINANCIAL YEAR 2010-11 IN PLACE OF F.Y. 2009-10 THOUGH THE APPLICA TION FOR REGISTRATION WAS FILED ON 29.03.2010 I.E. IN FINANC IAL YEAR 2009-10. THE CIT MAY KINDLY BE DIRECTED TO GRANT REGISTRATIO N W.E.F. 29.03.2010 I.E. FROM F.Y. 2009-10. 2. THE BRIEF FACTS OF THE CASE ARE THAT THE ASSESSE E TRUST WAS CREATED VIDE TRUST DEED DATED 15-10-2009 AND REGISTERED WITH THE REGISTRAR OF PUBLIC TRUSTS ON 13-08-2010. THE ASSESSEE APPLIED FOR REGISTRATION U/S 12AA OF THE ACT ON 29 TH MARCH, 2010. THE COMMISSIONER OF INCOME-TAX WAS ON THE VIEW THAT WHERE AN APPLICATION HAS BEEN MADE ON OR AFTER THE FIRST DAY OF JUNE, 2007, THE PROVISIONS OF SECTIONS 11 & 12 SHALL APPLY IN RELATION TO THE INCOME OF SUCH TRUST OR INSTITUTION FROM THE ASSESSMENT YEAR IMMEDIATELY FOLLOWING THE FINANCIAL YEAR IN WHICH SUCH APPLICATION IS MADE AND SINCE THE ASSESSEE TRUST IS REGISTERED WITH THE REGISTRAR OF PUBLIC TRUSTS ONLY ON 13-08-2010, THE ASSESSEE T RUST IS ELIGIBLE FOR REGISTRATION ITA NO.1235/RJT/2010 2 IN RESPECT OF INCOME U/S 11 & 12 FROM ASSESSMENT YE AR 2011-12. BASED ON THIS OBSERVATION, THE COMMISSIONER OF INCOME-TAX GRANTED REGISTRATION TO THE ASSESSEE TRUST U/S 12A / 12AA WITH EFFECT FROM 13-0 8-2010. 3. THE GRIEVANCE OF THE ASSESSEE TRUST IS THAT THE REGISTRATION SHOULD BE GRANTED WITH EFFECT FROM 15-10-2009 WHEN THE TRUST WAS CREATED AND NOT FROM THE DATE OF REGISTRATION OF THE TRUST WITH THE REGISTRA R OF PUBLIC TRUSTS ON 13-08-2010. 4. I HAVE HEARD THE LEARNED REPRESENTATIVES OF THE PARTIES. FROM A CURSORY GLANCE AT THE PROVISIONS OF SECTION 12A & 12AA I FI ND THAT AT THE STAGE OF GRANT OF CERTIFICATE U/S 12AA OF THE ACT, THE ONLY ENQUIRY W HICH COULD POSSIBLY BE MADE WOULD BE WHETHER THE SOCIETY / TRUST HAS MADE AN AP PLICATION IN TIME AND WHETHER THE ACCOUNTS OF THE SOCIETY / TRUST ARE MAINTAINED IN THE MANNER AS SUGGESTED BY THE SAID SECTION. BEYOND THAT THE SCOPE OF ENQUIRY WOULD NOT GO. IN THE CASE UNDER CONSIDERATION, THE COMMISSIONER OF INCOME-TAX HAS GRANTED REGISTRATION U/S 12AA WITH EFFECT FROM 13-08-2010, THE DATE ON W HICH THE ASSESSEE TRUST HAS BEEN REGISTERED WITH THE REGISTRAR OF TRUSTS. I FI ND THAT THERE IS NO SUCH CONDITION LAID DOWN IN THE SECTIONS 12A & 12AA OF THE ACT. A S REGARDS THE SUB SECTION 12A(2), I FIND THAT THE SAID SECTION PROVIDES FOR A PPLICATION OF SECTIONS 11 & 12 IN CASE THE ASSESSEE HAS MADE THE APPLICATION ON OR AF TER THE FIRST DAY OF JUNE, 2007 WHICH DOES NOT AFFECT THE GRANT OF REGISTRATIO N U/S 12AA OF THE ACT. WHEN THE COMMISSIONER OF INCOME-TAX HIMSELF HAS FOUND TH AT THE TRUST IS ELIGIBLE FOR REGISTRATION U/S 12AA WITH EFFECT FROM 13-08-2010, I D NOT FIND ANY REASON WHY IT SHOULD NOT BE FROM THE FINANCIAL YEAR 2009-10 SINCE THE APPLICATION FOR REGISTRATION IS FILED ON 29 TH MARCH, 2010. THERE ARE NO CONTRARY MATERIAL ON RECORD. NEITHER HAS ANY CONTRARY MATERIAL BEEN POI NTED OUT TO ME AT THE TIME OF HEARING BASED ON WHICH IT CAN BE SAID THAT THE ASSE SSEE TRUST WAS NOT ELIGIBLE FOR REGISTRATION FOR THE INTERREGNUM PERIOD BETWEEN 29- 03-2010 TO 13-08-2010. IN THE ABSENCE OF ANY SUCH CONTRARY MATERIAL I DIRECT THE COMMISSIONER OF INCOME- TAX-III, RAJKOT TO GRANT REGISTRATION TO THE ASSESS EE TRUST FROM THE DATE OF ITA NO.1235/RJT/2010 3 APPLICATION FOR REGISTRATION U/S 12AA I.E. WITH EFF ECT FROM 29-03-2010 RELEVANT TO FINANCIAL YEAR 2009-10. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 07-01-2011. SD/- (A.L. GEHLOT) ACCOUNTANT MEMBER RAJKOT, DT : 07 TH JANUARY, 2011 PK/- COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT-III, RAJKOT 4. THE DR (TRUE COPY) BY ORDER ASSTT.REGISTRAR, ITAT, RAJKOT