Central Red Cross Blood Bank, Cuttack V. CIT, Cuttack

ITA 133/CTK/2011

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 4449 (ITAT-CUTTACK)
• Duration Of Justice: 1 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-04-2011
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 07-03-2011
• Court: TRIBUNAL
• Department Lawyers: M R
• Assessee Lawyers: S C BHADRAP K MISHRA ARS
• Section: 80G

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK ( ) BEFORE . . , , HONBLE SHRI K.K.GUPTA, ACCOUNTANT MEMBER. /AND . . . , S HRI K.S.S.PRASAD RAO , JUDICIAL MEMBER / I.T.A.NO. 133/CTK/2011 / ASSESSMENT YEAR CENTRAL RED CROSS BLOOD BANK, AT: MEDICAL ROAD, SCB MEDICAL COLLEGE, CUTTACK. PAN: AAAAR 3700 K - - - VERSUS - COMMISSIONER OF INCOME - TAX, CU TTACK. ( /APPELLANT ) ( / RESPONDENT ) / FOR THE APPELLANT : / SHRI S.C.BHADRA/P.K.MISHRA, ARS / FOR THE RESPONDENT: / SHRI M.R.PANIGRAHI, DR / ORDER . . , , SHRI K.K .GUPTA, ACCOUNTANT MEMBER. THIS APPEAL IS AGITATING THE ORDER OF THE LEARNED COMMISSIONER OF INCOME - TAX REJECTING THE ASSESSEES APPLICATION FOR GRANTING REGISTRATION U/S.12A. 2. THE BRIEF FACT AS HAVE BEEN BROUGHT ON RECORD ARE THAT THE ASSESSEE BEING A PART AND PARCEL OF THE INDIAN RED CROSS SOCIETY HAD APPLIED FOR SEEKING REGISTRATION U/S.12A AS A SEPARATE ENTITY IN VIEW OF THE INDIAN RED CROSS SOCIETY/ORISSA STATE BRANCH WAS CONSTITUTED BY THE TRUST DEED/MEMORANDUM OF ASSOCIATION UNDER THE INDIAN RED CROSS SOCIETY ACT XV OF 1920 DULY REGISTERED. THE LEARNED CIT, IN HIS ORDER REJECTING THE ASSESSEES CONTENTION, NOTED FORM THE DOCUMENTS SUBMITTED, THE ASSESSEE APPLICANT WAS ONLY A UNIT OF INDIAN RED CROSS SOCIETY/ORISSA STATE BRANCH. AS THERE WAS NO PRO VISION TO ALLOW REGISTRATION TO A BRANCH OF AN INSTITUTION, THE APPLICATION WAS REJECTED AND NOT ACTED UPON. 3. THE LEARNED COUNSEL FOR THE ASSESSEE APPELLANT SUBMITTED THAT HAVING GRANTED REGISTRATION TO THE INDIAN RED CROSS SOCIETY OF THE ORISSA STATE I.T.A.NO. 133/CTK/2011 2 BR ANCH W.E.F. 1.4.2008 BY THE LEARNED CIT ON 19.6.2009, THE ORDER REJECTING THE ASSESSEES GRANT OF REGISTRATION ON 30.1.2009 SUFFERS FROM INFIRMITY INSOFAR AS IT WAS CLARIFIED ON SEEKING REDRESSAL BY THE INDIAN RED CROSS SOCIETY TO THE CBDT, WHO VIDE THEIR LETTER DT.19.5.2010 HAVE HELD THAT ALL BRANCH COMMITTEES OF THE INDIAN RED CROSS SOCIETY MAY BE TREATED AS SEPARATE ENTITIES UNDER THE INCOME - TAX ACT,1961 PROVIDED THAT THEY SEEK REGISTRATION U/S.12A AND SECTION 80G AS SEPARATE BODIES FROM THEIR RESPECTIV E JURISDICTIONAL OFFICER. THEREFORE, THERE WAS NO MATERIAL BEFORE THE LEARNED CIT TO HOLD THAT THE ASSESSEE ZIV., CENTRAL RED CROSS BLOOD BANK BEING A SEPARATE ENTITY OF THE INDIAN RED CROSS SOCIETY HAD APPLIED SEEKING REGISTRATION U/S.12A WAS ENTITLED OF HAVING COMPLIED WITH ALL THE PROVISIONS OF THE I.T.ACT WHICH MAY BE DIRECTED TO BE CONSIDERED IN ITS ENTIRETY. 4. THE LEARNED DR HAD NO OBJECTION IF THE MATTER WAS S REMANDED TO THE LEARNED CIT FOR FRESH CONSIDERATION IN THE LIGHT OF THE SUBMISSIONS OF THE LEARNED COUNSEL . 5. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. ON OUR CAREFUL CONSIDERATION OF THE FACTS, WE ARE OF THE CONSIDERED VIEW THAT THE ASSESSEE HAVING FILED THE APPLICATION FOR SEEKING REGISTRATION AS A SEPA RATE ENTITY WAS ON THE BASIS OF THE GUIDE LINES ISSUED BY THE CBDT AS PER THE LETTER DT.19.5.2010 ADDRESSED TO THE PARENT INDIAN RED CROSS SOCIETY ENTITLING THEM TO SEEK REGISTRATION U/S.12A AND SECTION 80G BY WAY OF A SEPARATE APPLICATION. THE LEARNED CIT , THEREFORE, DID NOT ACT UPON THE APPLICATION INSPITE OF THE ASSESSEE CLAIMING THAT IT HAD COMPLIED WITH THE PROVISIONS OF THE ACT BY ENCLOSING ALL THE MATERIALS WITH THE APPLICATION SEEKING REGISTRATION /S.12A. IN VIEW OF THE CLARITY AS BROUGHT ON RECORD AS STATED ABOVE, WE RESTORE THE MATTER TO THE LEARNED CIT FOR CONSIDERATION OF THE APPLICATION SEEKING GRANT OF REGISTRATION U/S.12A AFTER AFFORDING I.T.A.NO. 133/CTK/2011 3 OPPORTUNITY TO THE ASSESSEE. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOS ES. THIS ORDER IS PRONOUNCED IN OPEN COURT ON DT. 21 ST APRIL, 2011 S D/ - S D/ - ( . . . ) , ( K.S.S.PRASAD RAO), JUDICIAL MEMBER ( . . ) , , (K.K.GUPTA), ACCOUNTANT MEMBER. ( ) DATE: 21 ST APRIL, 2011 - COPY OF THE ORDER FORWARDED TO: 1 . / THE APPELLANT : CENTRAL RED CROSS BLOOD BANK, AT: MEDIC AL ROAD, SCB MEDICAL COLLEGE, CUTTACK. 2 / THE RESPONDENT: COMMISSIONER OF INCOME - TAX, CUTTACK. 3 . / THE CIT, 4 . ( )/ THE CIT(A), 5 . / DR, CUTTACK BENCH 6 . GUARD FILE . / TRUE COPY, / BY ORDER, [ ] SENIOR PRIVATE SECRETARY ( ), ( H.K.PADHEE ), SENIOR.PRIVATE SECRETARY.