Scientific and Industrial Testing And Research Centre (SITARC), CHENNAI V. CIT, Coimbatore

ITA 1260/CHNY/2013

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 68705 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-09-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: misc
• Appeal Filed On: 07-06-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAILENDRA MAMIDI
• Assessee Lawyers: V JAGADISAN
• Section: 80G; 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : CHENNAI BEFORE DR. O.K. NARAYANAN, VICE PRESIDENT & SHRI VIKAS AWASTHY, JUDICIAL MEMBER I.T.A. NO. 1260/MDS/2013 M/S. SCIENTIFIC AND INDUSTRIAL TESTING AND RESEARCH CENTRE (SITARC), 83 & 84, AVARAMPALAYAM ROAD, K.R. PURAM POST, COIMBATORE 641 006 [PAN: AAATS 5220 L] (APPELLANT) VS THE COMMISSIONER OF INCOME TAX-I, 63-A, RACE COURSE, COIMBATORE-641 018. (RESPONDENT) APPELLANT BY : SHRI V. JAGADISAN, FCA., RESPONDENT BY : SHRI SAILENDRA MAMIDI, CIT DATE OF HEARING : 24-09-2013 DATE OF PRONOUNCEMENT : 24-09-2013 O R D E R PER VIKAS AWASTHY, JUDICIAL MEMBER: THE APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX-I, COIMBATORE DAT ED 21-05-2013 PASSED U/S. 80G(5)(VI) OF THE INCOME TAX ACT, 1961 (HEREIN AFTER REFERRED TO AS THE ACT). 2. THE ASSESSEE IS A CHARITABLE ORGANIZATION REGIST ERED U/S. 12A OF THE ACT. THE ASSESSEE MADE AN APPLICATION FOR A PPROVAL U/S. I.T.A. NO. 1260/MDS/2013 2 80G(5) OF THE ACT. THE COMMISSIONER OF INCOME TAX VIDE IMPUGNED ORDER, REJECTED THE APPLICATION ON THE GRO UND THAT THE ASSESSEE HAD NOT APPLIED FOR APPROVAL U/S. 80G AFTE R ITS FORMATION. MOREOVER, THE ACTIVITIES CARRIED ON BY THE ASSESSEE DOES NOT CONSTITUTE A CHARITABLE ACTIVITY WITHIN THE MEANING OF SECTION 2(15) OF THE ACT. 3. SHRI V. JAGADISAN, FCA APPEARING ON BEHALF OF TH E ASSESSEE/APPELLANT SUBMITTED THAT THE COMMISSIONER OF INCOME TAX HAS ERRED IN COMING TO THE CONCLUSION THAT THE ACTIVITIES CARRIED ON BY THE ASSESSEE ARE NOT CHARITABLE ACTIVITIES. THE REGISTRATION U/S. 12A WAS GRANTED TO THE ASSESSEE WAY BACK IN JU LY 1987 AND SINCE THEN, THE ASSESSEE IS CARRYING ON THE CHARITA BLE ACTIVITIES. NO OBJECTION WHAT-SO-EVER WAS RAISED FROM ANY QUART ERS ON THE CHARITABLE ACTIVITIES BEING CARRIED ON BY THE ASSES SEE. 4. ON THE OTHER HAND, SHRI SAILENDRA MAMIDI, APPEAR ING ON BEHALF OF THE REVENUE STRONGLY SUPPORTED THE IMPUGN ED ORDER AND PRAYED FOR THE DISMISSAL OF THE APPEAL OF THE ASSES SEE. 5. WE HAVE HEARD THE SUBMISSIONS MADE BY THE REPRESENTATIVES OF BOTH THE SIDES AND HAVE PERUSED THE IMPUGNED I.T.A. NO. 1260/MDS/2013 3 ORDER. THE AR OF THE ASSESSEE HAS PLACED ON RECORD PAPER BOOK CONTAINING MOA OF THE APPELLANT ORGANIZATION AND OT HER DOCUMENTS. IT IS AN UN-DISPUTED FACT THAT THE REGI STRATION WAS GRANTED TO THE ASSESSEE U/S. 12A ON 13-07-1987 AND HAS NOT BEEN WITHDRAWN TILL DATE. NO OBJECTION WHAT-SO-EVER HAS BEEN RAISED ON THE ACTIVITIES BEING CARRIED OUT BY THE ASSESSEE. DELAY IN APPLYING FOR APPROVAL U/S. 80G IS NOT A VALID GROUND FOR DEN YING APPROVAL. WE DO NOT FIND ANY REASON AS TO WHY THE APPROVAL U/ S. 80G CANNOT BE GRANTED TO THE ASSESSEE. APART FROM OTHER ACTIV ITIES, THE ASSESSEE IS PROVIDING TESTING FACILITIES TO THE UNI TS INVOLVED IN THE SUPPLY OF PACKAGE DRINKING WATER WHICH IS A NECESSI TY. WE ARE OF THE CONSIDERED OPINION THAT THE ASSESSEE IS ENTITLED FOR APPROVAL U/S. 80G. THE COMMISSIONER O F INCOME TAX IS DIRECTED TO GRANT THE SAME. THE APPEAL OF THE A SSESSEE IS THUS, ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING ON TUESDAY, THE 24 TH SEPTEMBER, 2013 AT CHENNAI. SD/- SD/- (DR. O.K. NARAYANAN) (VIK AS AWASTHY) VICE PRESIDENT JUDICIAL MEMBER DATED: 24 TH SEPTEMBER, 2013 TNMM COPY TO: APPELLANT/RESPONDENT/CIT(A)/CIT/DR