M/s. Vimalalaya Hospital Trust, Bangalore V. Commissioner Of Income Tax (Exemptions), Bangalore

ITA 1435/BANG/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 2446 (ITAT-BANGALORE)
• Duration Of Justice: 5 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 14-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: TDS; Set aside
• Section: 80G; 12

Judgement Text

ITA NO. 1435 (B)/201 9 1 IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES : B , BANGALORE BEFORE SHRI B.R.BASKARAN , ACCOUNTANT MEMBER AND S MT. BEENA PILLAI, JUDICAL MEMBER ITA NO. 1 4 35 (BANG)/201 9 (ASSESSMENT YEAR : 20 1 9 - 20 ) VIMALALA YA HOSPITAL TRUST, NO.4100, VIMALALAYA CONVENT, HEBBAGODI, ANEKAL TALUK, BANGALORE - 560 10 0 . PAN NO. AAATV1166A APPELLANT VS THE COMMISSIONER OF INCOME TAX(E), BANGALORE RESPONDENT APPELLANT BY : S HRI NARENDRA KUMAR JAIN, A DVOCATE REVENUE BY : MS. NEERA MALHOTRA, CIT - DR DATE OF HEARING : 27 - 11 - 2019 DATE OF PRONOUNCEMENT : 29 - 11 - 2019 O R D E R PER SMT BEENA PILLAI , JUDICIAL MEMBER : PRESENT APPEAL HAS BEEN FILED BY ASSESSEE AGAINST ORDER DATED 29/04/19 PASSED BY LD. CIT (A), BANGALORE FOR ASSESSMENT YEAR 2017 - 18 TO 2019 - 20 UNDER SECTION 80G(5) (VI) OF THE A CT , REJECTING T HE RECOGNITION UNDER SECTION 80G OF THE A CT. ITA NO. 1435 (B)/201 9 2 2 . IT HAS BEEN SUBMITTED THAT ASSESSEE HAD MADE AN APPLICATION UNDER SECTION 80 G ON 06/10/18. IT WAS SUBMITTED THAT A SSESSEE W AS GRANTED CERTIFICATION UNDER SECTION 12 AA OF THE ACT, VIDE CERTIFICAT E DATED 17/07/98 PLACED AT PAGE - 10 OF PAPER BOOK , WHICH IS VALID AS ON DATE . FURTHER, ASSESSEE SUB MITTED THAT LD. CIT (A) WAS SATISFIED WITH ACTIVITIES CARRIED OUT BY ASSESSEE TO BE CHARITABLE IN NATURE AND THEREFORE , ERRED IN REJECTING APPLICATION OF ASSESSEE SEEKING REGI STRATION UNDER SECTION 80 G OF THE IT ACT, 1961. 3.1 LD. S ENIOR DR PLACED RELIANCE UPON ORDERS PASSED BY AUTHORITIES BELOW. 4. WE HAVE PERUSED SUBMISSIONS ADVANCED BY BOTH SIDES IN THE LIGHT OF RECORDS PLACED BEFORE US. 4.1 UPON CONSIDERING THE DOCUMENTS FILED BY ASSESSEE IN THE PAPER BOOK, I T IS OBSERVED THAT DENIAL OF 80G REGISTRATION BY LD. CIT (E) IS NOT SUSTAINABLE IN LAW. IT IS OBSERVED THAT ASSESSEE HAS OBTAINED CERTIFICATION UNDER SECTION 12 A , WHICH HAS NOT BEEN REJECTED OR DISPUTED BY LD. CIT(E). HOWEVER, IN IMPUGNED ORDER LD.CIT ( E) IS NO T DOUBTING OBJECTS OF ASSESSEE AND HAS NOT BROUGHT ANYTHING ON RECORD TO ESTABLISH ANY VIOLATION OF OBJECTS ON BEHALF OF ASSESSEE. 4.2 WE ARE THEREFORE OF THE VIEW , THAT ASSESSEE SHOULD NOT HAVE BEEN DENIED REGISTRATION UNDER SECTION 80 G OF THE IT A CT , 1961 . WE ACCORDINGLY SET ASIDE THIS ISSUE BACK TO LD.CIT (A) TO CONSIDER APPLICATION FILED BY ASSESSEE DATED 16/10/18 IN ACCORDANCE WITH LAW. ITA NO. 1435 (B)/201 9 3 ACCORDINGLY WE ALLOW THE APPEAL FILED BY ASSESSEE. IN THE RESULT APPEAL FILED BY ASSESSEE STANDS ALLOWED . ORDER PRONOUNCED IN THE OPEN COURT ON 29 - 11 - 2019. SD/ - SD/ - ( B.R.BASKARAN ) ( BEENA P ILLAI ) ACCOUNTANT MEMB ER JUDICIAL MEMBER DATED: *AM COPY OF THE ORDER FORWARDED TO: 1.APPELLANT; 2.RESPONDENT; 3.CIT; 4.CIT(A); 5. DR 6. ITO (TDS) 7.GUARD FILE BY ORDER ASST. REGISTRAR