West Bengal Academy of Echocardiography, Kolkata V. CIT, (Exemptions), kolkata, Kolkata

ITA 1337/KOL/2015

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 1772 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 6 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-05-2017
• Appeal Filed By: Assessee
• Bench Allotted: C
• Next Hearing Date: 17-05-2017
• Assessment Year: misc
• Appeal Filed On: 29-10-2015
• Court: TRIBUNAL
• Department Lawyers: GOULEN HANGSHING
• Assessee Lawyers: MALAY DHAR; SANKHA SADHU
• Section: 12AA

Judgement Text

1 ITA NOS. 1337-1338/KOL/2015 W.B. ACADEMY OF ECHOCARDIOGRAPHY IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOL KATA [BEFORE SHRI J. SUDHAKAR REDDY, AM & SHRI A. T. VA RKEY, JM] I.TA NOS. 1337 & 1338/KOL/2015 ASSESSMENT YEAR: WEST BENGAL ACADEMY OF ECHOCARDIOGRAPHY, (PAN: AAAAW1496K) VS. COMMISSIONER OF INCOME-TAX (EXEMPTION), KOLKATA. APPELLANT RESPONDENT DATE OF HEARING 17.05.2017 DATE OF PRONOUNCEMENT 24.05.2017 FOR THE APPELLANT S/SHRI SANKHA SADHU & MALAY DHAR, ADVOCATES FOR THE RESPONDENT SHRI GOULEN HANGSHING, CIT, DR ORDER PER SHRI A.T.VARKEY, JM BOTH THESE APPEALS PREFERRED BY THE ASSESSEE ARE AG AINST THE SEPARATE ORDERS PASSED BY THE CIT(E), KOLKATA U/S. 12AA(3) AND U/S. 80(G)(5)(VI) OF THE INCOME-TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) BO TH DATED 25.08.2015 REJECTING THE APPLICATION FOR GRANT OF REGISTRATION AND APPROVAL U/S. 12AA AND U/S. 80(G)(5)(VI) OF THE ACT RESPECTIVELY. 2. THE BRIEF FACTS OF THE CASE ARE THAT THE ASSESSE E SOCIETY HAS BEEN REGISTERED ON 06.11.2007 AND HAD FILED AN APPLICATION IN FORM 10A ON 12.02.2015 BEFORE THE LD. CIT(E), KOLKATA. THE LD. CIT(E), KOLKATA NOTES TH AT THE SOCIETY IS MAINLY ENGAGED IN RUNNING OF PROFESSIONAL TRAINING COURSES AGAINST FI XED COURSE FEE ON ECHOCARDIOGRAPHY ON PROFESSIONAL LINES WHICH IS COMPLETELY A BUSINES S ACTIVITY. AFTER A PERUSAL OF THE PROFIT & LOSS OF THE SOCIETY THE LD. CIT(E) WAS OF THE VIEW THAT THE SAID SOCIETY HAS 2 ITA NOS. 1337-1338/KOL/2015 W.B. ACADEMY OF ECHOCARDIOGRAPHY FAILED TO CARRY OUT ANY ACTIVITY WHICH IS COVERED BY SECTION 2 (15) OF THE ACT. THEREFORE, HE WAS NOT SATISFIED THAT THE ASSESSEE S OCIETY IS GENUINELY ENGAGED IN ANY PUBLIC CHARITABLE ACTIVITY AS PER THE STATED OBJECT S. HENCE, HE REJECTED THE APPLICATION FOR GRANT OF REGISTRATION U/S. 12AA OF THE ACT. SI MILARLY, THE LD. CIT(E) HAS ALSO REJECTED THE APPLICATION OF ASSESSEE U/S. 80(G)(5)( VI) OF THE ACT AS HE REJECTED THE APPLICATION OF ASSESSEE FOR GRANT OF REGISTRATION U /S. 12AA OF THE ACT. AGGRIEVED AGAINST THE ORDERS OF CIT(E) ON BOTH THE ISSUES, AS SESSEE CAME IN APPEALS BEFORE TRIBUNAL. 3. WE HAVE HEARD RIVAL SUBMISSIONS AND GONE THROUGH THE FACTS AND CIRCUMSTANCES OF THE CASE. AFTER HEARING THE LD. DR AND PERUSING THE ORDER OF LD. CIT(E), WE ARE OF THE OPINION THAT SOFARAS GRANT OF REGISTRATION U/S. 12AA OF THE ACT IS CONCERNED, LD. CIT(E)S JURISDICTION IS ONLY TO VERIFY THE OBJECTS OF THE INSTITUTION AND GENUINITY OF THE ACTIVITIES, MEANING THEREBY THAT HE HAS TO SATISFY HIMSELF THAT THE OBJECTS ARE CHARITABLE IN NATURE AND THE ACTIVITIES BEING CARRIED ON OR TO BE CARRIED ON ARE GENUINE, MEANING THEREBY THAT THEY ARE IN CONSONANCE FOR ACHIEVING O F CHARITABLE OBJECT AND NOTHING ELSE. SINCE WE DO NOT FIND ANY SUCH GROUND IN THE ORDER O F LD. CIT(E), THE ORDER PASSED BY HIM IS SO SET ASIDE AND THE SAME IS REMITTED BACK T O HIS FILE FOR FRESH CONSIDERATION, AS PER LAW. NEEDLESS TO SAY THAT ASSESSEE MUST BE GIVE N ADEQUATE OPPORTUNITY BEFORE PASSING THE ORDER IN ACCORDANCE TO LAW THESE APPEAL S OF ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 4. IN THE RESULT, APPEALS OF ASSESSEE ARE ALLOWED F OR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 24.05.201 7 SD/- SD/- (J. SUDHAKAR REDDY) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 24 TH MAY, 2017 JD.(SR.P.S.) 3 ITA NOS. 1337-1338/KOL/2015 W.B. ACADEMY OF ECHOCARDIOGRAPHY COPY OF THE ORDER FORWARDED TO: 1 . APPELLANT WEST BENGAL ACADEMY OF ECHOCARDIOGRAPHY , 2/1B, PANKAJ MULLICK SARANI, KOLKATA-700 019. 2 RESPONDENT CIT(EXEMPTION), KOLKATA. 3 . THE CIT(A), KOLKATA 4. 5. CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, ASSTT. REGISTRAR .