Bangiya Sanskritik Sangha, Secunderabad V. DIT(Exemptions), Hyderabad

ITA 1514/HYD/2014

• Counselvise Citation: [2015] 120 COUNSELVISE.COM (IT) 8978 (ITAT-HYDERABAD)
• Duration Of Justice: 4 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-02-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 05-02-2015
• Assessment Year: 2014-2015
• Appeal Filed On: 25-09-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: G APARNA RAO
• Assessee Lawyers: AMIT KUMAR DUTTA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A', HYDERABAD BEFORE SHRI P.M.JAGTAP, ACCOUNTANT MEMBER AND SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER ITA NO.1514/HYD/2014 : ASSESSMENT YEAR 2014 - 15 BANGIYA SANSKRITIK SANGHA, SECUNDERABAD (PAN - AACAB 3600 N ) V/S. DIRECTOR OF INCOME - TAX(EXEMPTION), HYDERABAD (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI AMIT KUMAR DUTTA RESPONDENT BY : SMT. G. APARNA RAO DR DATE OF HEARING 05 . 2 .201 5 DATE OF PRONOUNCEMENT 11.2.2015 O R D E R PER P.M.JAGTAP, ACCOUNTANT MEMBER : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED DIRECTOR OF INCOME - TAX(EXEMPTION), HYDERABAD DATED 31.7.2014, WHEREBY HE REJECTED THE APPLICATION FILED BY THE ASSESSEE FOR REGISTRATION UNDER S.12AA OF THE ACT. 2. THE ASSESSEE IN THE PR E SEN T CA S E IS A TRUST WHICH FIL E D AN AP P LI C ATION IN FORM NO.10A ON 8.1.2014, SEEKING R E GI S TRATION UN D ER S.12AA OF THE AC T. FROM THE PERUSAL OF THE OBJECTS OF THE ASSESSEE TRUST AS GIVEN IN THE M EMORANDUM OF ASSOCI A T I ON, THE LEARNED DIRECTOR OF INCOME - TAX(EXEMPTION) FOUND THAT THE OBJ EC TS OF THE ASSESSEE TRUST ARE BOTH RELIGIOUS AND CHARITABLE. ACCO RDI NG TO HIM, A COMBINED R E ADING OF THE P R O VI SION S OF S.12A A( 1) READ WITH S.12A ( 1 )(AA) AND 11(1)(A) OF THE AC T WOULD MAKE IT CLEAR THAT A TRUST IN ORDER TO BE ELIGIBLE FOR REGISTRATION UN D ER S .12AA SHOULD I TA NO. 1 514 /H YD/20 14 BANGIYA SANSKRITIK SANGHA, SECUNDERABAD 2 HAVE WHOLLY CHARITABLE OBJECTS OR WHOLLY RELIGIOUS OBJECTS AND A TRUST HAVING BOTH CHARITABL E AND RELIGIOUS OBJ E C T S AT THE SAME TIME IS NO T ELIGIBLE FOR REGIS T RATION UN D ER S12AA OF THE AC T. ACCOR D INGLY, TH E APPLICATION FIL E D BY THE ASSESSEE FOR REGISTRATION UN D ER S.12AA WAS REJECT E D BY THE LEARNED DIRECTOR OF INCOME - TAX(EXEMPTION). AGGRIEVED BY T HE ORDER OF THE LEARNED DIRECTOR OF INCOME - TAX(EXEMPTION), ASSESSEE TRUST HAS FILED THIS APPEAL BEFORE THE TRIBUNAL. 3. WE HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AND ALSO PERUSED THE RELEVANT MATERIAL ON RECORD. AS AGREED BY THE LEARNED REPRESENTA TIVES OF BOTH THE SIDES, THE ISSUE INVOLVED IN TH E PRESENT APPEAL IS SQUARELY COVERED IN FAVOUR OF THE ASSESSEE INTER ALIA BY THE DECISION OF THE COORDINATE BENCH OF THIS TRIBUNAL IN THE CASE OF REHOBOTH MISSION V/S. DIRECTOR OF INCOME - TAX(EXEMPTION) (42 S OT 149), WHEREIN IT WAS HELD THAT THERE IS NOTHING IN THE LANGUAGE OF THE RELEVANT PROVISIONS OF THE ACT TO SUGGEST THAT AN INSTITUTION WITH MIXED OBJECTS IS PRECLUDED FROM GETTING REGISTRATION UNDER S.12AA OF THE ACT. IT WAS HELD THAT A TRUST WHICH IS O NLY FOR RELIGIOUS PURPOSES IS EXCLUDED AND DEBARRED FROM GETTING REGISTRATION UNDER S.12AA OF THE ACT, AND TRUST WHOSE OBJECTS ARE CHARITABLE AS WELL AS RELIGIOUS CANNOT BE DENIED REGISTRATION UNDER S.12AA. RESPECTFULLY FOLLOWING THE DECISION OF THE COORD INATE BENCH OF THE TRIBUNAL (SUPRA) , WE SET ASIDE THE IMPUGNED ORDER OF THE LEARNED DIRECTOR OF INCOME - TAX(EXEMPTION) DECLINING TO GRANT REGISTRATION UNDER S.12AA AND DIRECT THAT SUCH REGISTRATION BE GRANTED TO THE ASSESSEE TRUST. I TA NO. 1 514 /H YD/20 14 BANGIYA SANSKRITIK SANGHA, SECUNDERABAD 3 4 . IN THE RESULT , APPEAL OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON 11 TH FEBRUARY, 2015 SD/ - SD/ - ( ASHA VIJAYARAGHAVAN ) ( P.M.JAGTAP ) JUDICIAL MEMBER ACCOUNTANT MEMBER D T/ - 11 TH FEBRUARY, 2015 COPY FORWARDED TO: 1. BANGIYA SANSKRITIK SANGHA , H. NO.6 - 1 - 133/23, BROOKE BOND COLONY, PADMARAO NAGAR, SECUNDERABAD 2 . DIRECTOR OF INCOME - TAX(EXEMPTION), HYDERABAD 3. DY. DIRECTOR OF INCOME - TAX(EXEMPTION) II I, HYDERABAD 4. DEPARTMENTAL REPRESENTATIVE, ITAT, HYDERABAD. B.V.S