St. Francis Xavier Church, Mangalore V. ITO, Mangalore

ITA 139/BANG/2009

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 5382 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 2 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-04-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 23-02-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside

Judgement Text

ITA NO.139/B/09 PAGE - 1 IN THE INCOME-TAX APPELLATE TRIBUNAL BANGALORE BENCH A BEFORE DR. O. K. NARAYANAN, VICE PRESIDENT AND SHRI. GEORGE GEORGE K, JUDICIAL MEMBER I.T.A.NO.139/BANG/2009 (ASSESSMENT YEAR : NA) ST. FRANCIS XAVIER CHURCH, ANEGUDDE, VALPADY PO, MANGALORE .. APPELLANT V. INCOME-TAX OFFICER, WARD -2(1), BANGALORE .. RESPONDENT ASSESSEE BY : SHRI. RUDOLPH M. C. RODRIGUES, CHARTE RED ACCOUNTANT REVENUE BY : SHRI. JASON P. BOAZ, COMMISSIONER OF I NCOME-TAX-I O R D E R PER DR. O. K. NARAYANAN, VICE PRESIDENT : THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE O RDER OF COMMISSIONER OF INCOME-TAX AT MANGALORE, DECLINING TO GRANT REGISTRATION U/S.12A OF THE IT ACT, 1961. THE ASSESSEE FILED AP PLICATION U/S.12A FOR THE REGISTRATION, BUT THE SAME WAS REJECTED BY THE COMMISSIONER ON THE GROUND THAT ASSESSEE IS CARRYING ON BOTH CHARITABLE AND RELIGIOUS ACTIVITIES AND, THEREFORE, REGISTRATION CANNOT BE GRANTED IN V IEW OF THE LAW STATED IN SECTION 11(1)(A) OF THE INCOME-TAX ACT, 1961. ITA NO.139/B/09 PAGE - 2 2. THE VERY SAME ISSUE WAS CONSIDERED BY ITAT, COCH IN BENCH IN THE CASE OF THE SOCIETY OF PRESENTATION SISTERS V. ITO (2009) 318 ITR (AT) 287 (TM), AND OTHER SERIES OF CASES. IN THOSE CASE S ALSO THE STAND TAKEN BY THE CONCERNED COMMISSIONER WAS THAT AS THE ASSES SEES ARE CONTEMPLATING BOTH CHARITABLE AND RELIGIOUS ACTIVIT IES, THEY ARE NOT ENTITLED FOR REGISTRATION U/S.12A. THE VIEW OF THE COMMISSIONER WAS THAT ASSESSEE SHOULD EITHER INDULGE IN CHARITABLE ACTIVI TIES OR IN RELIGIOUS ACTIVITIES, BUT NOT BOTH. 3. THE THIRD MEMBER DECISION IN THE CASE CITED ABOV E HAS REPELLED THE ARGUMENTS OF THE REVENUE AND HAS HELD THAT IN SUCH CIRCUMSTANCES, THE ASSESSEES ARE ENTITLED FOR EXEMPTION U/S.11 EVEN IF THEY ARE ENGAGED IN BOTH CHARITABLE AND RELIGIOUS ACTIVITIES. THE EXPR ESSION GIVEN IN THE STATUTE, CHARITABLE OR RELIGIOUS, HAS BEEN ADJUDI CATED AS CHARITABLE OR RELIGIOUS OR BOTH CHARITABLE AND RELIGIOUS. 4. IN VIEW OF THE ABOVE THIRD MEMBER JUDGEMENT OF T HE ITAT, COCHIN BENCH, WE HOLD THAT ASSESSEE IS ENTITLED FOR REGISTRATION U/S.12A. 5. ACCORDINGLY, ORDER OF THE CIT IS SET ASIDE AND H E IS DIRECTED TO PASS ORDERS GRANTING REGISTRATION TO THE ASSESSEE TRUST. ITA NO.139/B/09 PAGE - 3 6. IN RESULT, THIS APPEAL FILED BY THE ASSESSEE IS ALLOWED. MONDAY, 26TH APRIL, 2010. SD/- SD/- (GEORGE GEORGE K) (DR. O. K. NARAYANAN) JUDICIAL MEMBER VICE PRESIDEN T MCN* COPY TO: 1. THE ASSESSEE 2. THE ASSESSING OFFICER 3. THE COMMISSIONER OF INCOME-TAX 4. COMMISSIONER OF INCOME-TAX(A) 5. DR 6. GF, ITAT, NEW DELHI 7. GF, ITAT, BANGALORE BY ORDER ASST.REGISTRAR ITAT BANGALORE