Shree Venkatraman Dev, Uttarakannada V. CIT, Mangalore

ITA 1279/BANG/2013

• Counselvise Citation: 127921114 RSA 2013
• Duration Of Justice: 1 year(s) 1 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-09-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 16-09-2014
• Assessment Year: misc
• Appeal Filed On: 26-08-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B K
• Section: 12A; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, JUDICIAL MEMBER AND SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER ITA NO.1279/BANG/2013 ASSESSMENT YEAR : N.A. SHREE VENKATRAMAN DEV, KAGAL, KUMTA. 581 343. UTTARA KANNADA DIST. PAN : AAETS 2224C VS. THE COMMISSIONER OF INCOME TAX, MANGALORE. APPELLANT RESPONDENT APPELLANT BY : SHRI SRINIVAS KAMATH, C.A. RESPONDENT BY : SHRI B.K. PANDA, ADDL. CIT (DR) DATE OF HEARING : 16.09.2014 DATE OF PRONOUNCEMENT : 26.09.2014 O R D E R PER N.V. VASUDEVAN, JUDICIAL MEMBER THIS APPEAL BY THE ASSESSEE IS AGAINST THE ORDER DATED 28.6.2013 OF CIT(APPEALS), MANGALORE PASSED U/S. 12AA(1)(B)(II) OF THE ACT, WHEREBY THE ASSESSEES APPLICATION FOR GRANT OF REGISTRATION U/ S. 12AA OF THE ACT WAS REJECTED BY THE CIT(APPEALS). ITA NO.1279/BANG/2013 PAGE 2 OF 5 2. THE ASSESSEE MADE AN APPLICATION FOR GRANT OF RE GISTRATION U/S. 12AA OF THE ACT ON 21.12.2012. THE CIT, ON SCRUTINY OF THE APPLICATION FOUND THAT THERE WAS NO TRUST DEED OR MEMORANDUM OF ASSOCIATIO N IN THE NAME OF THE APPLICANT TO PROVE ITS EXISTENCE. THE CIT, HOWEVER , FOUND THAT THE OBJECTS, ACTIVITIES AND BYELAWS OF A DIFFERENT ENTITY BY N AME, SHREE SAMSTHAN GOKARN PARTHAGALI JEVOTTAM MUTT, GOA WERE ENCLOSED . THE CIT BROUGHT TO THE NOTICE OF THE ASSESSEE THE AFORESAID DISCREPANC IES. THE AR OF THE ASSESSEE, IN REPLY, SUBMITTED BEFORE THE CIT THAT T HE APPLICANT WAS ONE OF THE 65 TEMPLES AFFILIATED TO SHREE SAMSTHAN GOKARN PARTHAGALI JEVOTTAM MUTT, GOA AND DID NOT HAVE A SEPARATE TRUST DEED, BUT COMMON BYE LAWS HAVE BEEN FRAMED TO GOVERN ALL THE 65 TEMPLES. THE CIT CALLED FOR EVIDENCE TO SUBSTANTIATE THE AFORESAID CLAIM OF THE ASSESSEE. THE ASSESSEE, IN RESPONSE, GAVE A LIST OF 65 ORGANISATI ONS AND ON PERUSAL OF THE SAME ALSO, THE CIT COULD NOT MATCH THE APPLICANTS NAME AS APPEARING IN THE APPLICATION FOR REGISTRATION U/S. 12A OF THE AC T AND ITS ENCLOSURE. THE LD. CIT ACCORDINGLY HELD THAT THERE IS A FAILURE TO SAT ISFY THE EXISTENCE AND OBJECTS OF THE TRUST AND CONSEQUENTLY DISMISSED THE APPLICATION FOR GRANT OF REGISTRATION U/S. 12AA OF THE ACT. 3. BEFORE US, THE LD. COUNSEL FOR THE ASSESSEE FIL ED A COPY OF THE CERTIFICATE OF REGISTRATION DATED 1.4.1953 OF SHRE E VENKATRAMAN DEV OF KAGAL, KUMTA BY THE ASSISTANT CHARITY COMMISSIONER, BELGAUM REGION. A COPY OF THE BYE LAWS OF SHREE VENKATRAMAN DEV, KAGA L, KUMTA, WAS ALSO FILED. IT WAS ALSO SUBMITTED THAT THE ORIGINAL CE RTIFICATE OF REGISTRATION OF THE ITA NO.1279/BANG/2013 PAGE 3 OF 5 TEMPLE IS SHREE VENKATRAMAN DEV, KAGAL, ONLY AND IN 2004-05 AT THE TIME OF PUBLICATION IN THE GAZETTE, IT WAS MENTIONED BY GOVT. AS SHREE VENKATRAMAN DEVASTAN, KAGAL, AND THE TEMPLE, DEV AN D DEVASTAN KAGAL IS ONLY ONE AND IS ESTABLISHED BY GOUDA SARASWAT BRAHM INS PEOPLE OF AREA IN 35-40S AND SINCE THEN IS THE ONLY ONE OF THE AREA. 4. IN THE LIGHT OF THE AFORESAID EVIDENCE, THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE IMPUGNED ORDER OF THE C IT SHOULD BE SET ASIDE. THE FOLLOWING OTHER DOCUMENTS WERE ALSO FIL ED BEFORE US:- 1. DOCUMENTS PERTAINING TO REGISTRATION OF THE TRU ST:- (A) TYPED COPY OF REGISTRATION CERTIFICATE DT.01-04 -1953 (FOR CLARITY) (B) COPY OF CERTIFICATE OF REGISTRATION NO.4117 UND ER THE BOMBAY PUBLIC TRUSTS ACT, 1950 DT.01-04-1953 (C) TYPED COPY OF LETTER OF APPOINTMENT OF MOKTESAR (HEADMAN) DT.12-12-1956 (FOR CLARITY) (D) COPY OF LETTER OF APPOINTMENT OF MOKTESAR (HEAD MAN) DT.12-12-1956 2. COMMON BYELAWS OF THE TRUST UNDER THE AEGIS OF S HREE SAMSTHAN GOKARN PARTHAGALI JEEVOTHAM MUTT, GOA (SL. NO.GSB 08) 3. LETTER OF CLARIFICATION ON BYE LAW OF THE TRUST 4. BRIEF NOTE TO CLARIFY THE NAME OF THE TEMPLE & ITS OBJECTS & ACTIVITIES. 5. ENGLISH TRANSLATION OF GAZETTED NOTIFICATION PAG E NO.225 PART 1 DT. 30-04-20 WHICH IS IN KANNADA 6. COPY OF GAZETTE NOTIFICATION PAGE NO.225 PART 1 DT. 30-04- 2003 IN KANNADA. ITA NO.1279/BANG/2013 PAGE 4 OF 5 7. LETTER DT. 21-06-2013 TO THE COMMISSIONER OF INC OME TAX REQUESTING GRANT OF REGISTRATION 5. WE ARE OF THE VIEW THAT IN THE LIGHT OF EVIDENCE NOW COLLECTED BY THE ASSESSEE, THE ISSUE OF GRANT OF REGISTRATION SHOULD BE EXAMINED AFRESH BY THE LD. CIT. WE, THEREFORE, SET ASIDE THE ORDER OF THE LD. CIT AND REMAND THE ISSUE BACK TO HIM. THE ASSESSEE IS AT LIBERTY TO FILE THE DOCUMENTS FILED BEFORE US AND SUCH OTHER EVIDENCE AS MAY BE CALLED FOR OR AVAILABLE WITH IT BEFORE THE LD. CIT TO ESTABLISH ITS CLAIM FOR GRANT OF REGISTRATION. THE LD. CIT WILL CONSIDER THE EVIDENCE SO FILED BY THE ASSESSEE AND DECIDE THE ISSUE WITH REGARD TO GRANT OF REGISTRATION U/S. 12AA OF T HE ACT AFRESH, AFTER PROVIDING DUE OPPORTUNITY TO THE ASSESSEE OF BEING HEARD. 6. FOR STATISTICAL PURPOSES, THE APPEAL BY THE ASSE SSEE IS TREATED AS ALLOWED. PRONOUNCED IN THE OPEN COURT ON THIS 26 TH DAY OF SEPTEMBER , 2014 . SD/- SD/- ( ABRAHAM P. GEORGE ) ( N.V. VASUDEVA N ) ACCOUNTANT MEMBER JUDICIAL MEM BER BANGALORE, DATED, THE 26 TH SEPTEMBER , 2014 . /D S/ ITA NO.1279/BANG/2013 PAGE 5 OF 5 COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR / SENIOR PRIVATE SECRETARY ITAT, BANGALORE.