Thakurdass Badrinarain Foundation, Faridabad V. CIT, Faridabad

ITA 1625/DEL/2010

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 3794 (ITAT-DELHI)
• Duration Of Justice: 1 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-06-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Next Hearing Date: 10-06-2010
• Assessment Year: misc
• Appeal Filed On: 12-04-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 80G; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH `H: NEW DELHI BEFORE SHRI C.L.SETHI, JM & SHRI B.C. MEENA, AM I.T. A. NO.1625/DEL OF 2010 THAKURDASS BADRINARAIN FOUNDATION, CIT, FARIDABAD HOUSE NO.86A, SECTOR 11-D, VS FARIDABAD. APPELLANT RESPONDENT APPELLANT BY: SHRI ANIL GUPTA, ADVOCATE RESPONDENT BY: SHRI ANSHUMAN PATNAIK, SR. DR ORDER PER C.L. SETHI, JM: THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE A GAINST THE ORDER DATED 12.2.2010 PASSED BY THE LEARNED CIT REJECTING THE ASSESSEES APPLICATION FOR APPROVAL U/S 80 G OF THE INCOME-TAX ACT, 1961 (THE ACT). 2. THE ASSESSEE HAS RAISED A GROUND THAT CIT, FARID ABAD HAS ERRED IN REJECTING THE ASSESSEES CLAIM FOR RENEWAL OF ITS E XEMPTION OR FOR GRANT OF EXEMPTION U/S 80-G OF THE ACT WITHOUT CONSIDERING T HE REPLIES FILED BY THE ASSESSEE SOCIETY FROM TIME TO TIME. 3. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE M ATERIAL ON RECORD. 2 4. THE ASSESSEE SOCIETY WAS ESTABLISHED ON 11.7.200 1. IT HAS BEEN GRANTED REGISTRATION U/S 12AA OF THE ACT VIDE ORDER DATED 25.2.2002, AND APPROVAL U/S 80G(5) WAS GRANTED TO THE ASSESSEE UPT O 31.3.2009 VIDE ORDER DATED 8.1.2007. THEREAFTER, THE ASSESSEE FILED AN APPLICATION ON 26.8.2009 FOR RENEWAL OF EXEMPTION U/S 80-G OF THE ACT. THE ASSESSEES APPLICATION FOR RENEWAL OF EXEMPTION HAS BEEN REJECTED BY THE CIT B Y OBSERVING THAT THE ASSESSEE HAD FAILED TO AVAIL AMPLE OPPORTUNITIES PR OVIDED TO IT TO SUPPORT ITS APPLICATION FOR RENEWAL OF EXEMPTION U/S 80G BY FIL ING OR FURNISHING REQUISITE INFORMATION AND DETAILS. THE CIT HAS FURT HER OBSERVED THAT ASSESSEE HAS FILED NO EVIDENCE IN SUPPORT OF ITS CLAIM REGAR DING THE CHARITABLE NATURE OF THE OBJECTS AND GENUINENESS OF THE ACTIVITIES OF THE SOCIETY. HE, THEREFORE, TOOK A VIEW THAT THERE EXISTS NO GENUINE SOCIETY EN GAGED IN CHARITABLE OBJECTS OR ACTIVITIES, AND REJECTED THE ASSESSEES APPLICAT ION FILED U/S 80G OF THE ACT. 5. AFTER CAREFULLY PERUSING THE MATERIAL ON RECORD, WE FIND THAT ASSESSEE FILED APPLICATION FOR GRANT OF APPROVAL OR CONTINUA NCE THEREOF U/S 80G OF THE ACT ON 10.8.09 ALONG WITH THE FOLLOWING DOCUMENTS: (I) FORM NO.10G (II) TRUST DEED (III) SOCIETY REGISTRATION CERTIFICATE (IV) BALANCE SHEET FOR LAST THREE YEARS (V) ACTIVITIES OF THE TRUST 3 (VI) INCOME-TAX EXEMPTION CERTIFICATE U/S 12AA (VII) CERTIFICATE U/S 80G ORIGINALLY GRANTED (VIII) BANK STATEMENT OF THE CURRENT YEAR THE ASSESSEE ALSO FILED A COPY OF CERTIFICATE U/S 1 3(1)(C) DULY SIGNED BY ALL THE TRUSTEES AS WELL AS THE INCOME-TAX PARTICULARS OF LAST TWO YEARS OF THE PERSONS IN-CHARGE OF THE MANAGEMENT OF THE TRUST AN D VARIOUS OTHER DOCUMENTS, WHICH ARE PLACED IN THE PAPER BOOK. THE LEARNED CIT HAS REJECTED THE ASSESSEES APPLICATION FOR WANT OF EVI DENCES AND DETAILS. HOWEVER, HE HAS NOT GONE INTO OR EXAMINED THE VARIO US DETAILS FILED ALONG WITH THE APPLICATION FOR REGISTRATION FILED IN FORM NO.10-G. NO ENQUIRY HAS ALSO BEEN MADE BY CIT FROM THE AO BEFORE COMING TO THE CONCLUSION THAT THERE EXISTS NO GENUINE SOCIETY ENGAGED IN ANY CHAR ITABLE OBJECTS OR ACTIVITIES. THE CIT HAS DECIDED THE APPEAL EX PART E AS, ACCORDING TO HIM, THE ASSESSEE DID NOT AVAIL VARIOUS OPPORTUNITIES PROVID ED BY HIM TO PRODUCE OR FURNISH DETAILS OR INFORMATION. IN THESE CIRCUMSTA NCES, WE ARE OF THE CONSIDERED VIEW THAT THE MATTER SHOULD GO BACK TO L D. CIT FOR HIS FRESH ADJUDICATION AFTER GIVING ONE MORE OPPORTUNITY TO T HE ASSESSEE TO SUBSTANTIATE ITS CLAIM. WE, THEREFORE, SET ASIDE THE IMPUGNED O RDER OF CIT, AND RESTORE THE MATTER BACK TO HIS FILE FOR FRESH ADJUDICATION AFTER EXAMINING AND VERIFYING ALL THE DETAILS AND INFORMATION THAT HAVE ALREADY FILED BY THE 4 ASSESSEE OR THAT MAY BE FILED BY THE ASSESSEE IN TH E COURSE OF FRESH PROCEEDINGS. WE HEREBY DIRECT THE ASSESSEE TO APPE AR BEFORE THE CIT WHEN THE DATE IS FIXED BY CIT FOR HEARING, AND TO FURNIS H ALL NECESSARY DETAILS AND INFORMATION, AS MAY BE REQUIRED BY CIT FOR DECIDING THE MATTER AS PER LAW. THE ASSESSEE SHALL NOT INDULGE IN DILATORY TACTICS BY TAKING UNNECESSARY ADJOURNMENTS AND SHALL COOPERATE WITH THE LD. CIT I N DISPOSING THE MATTER AT THE EARLIEST, NOT MORE THAN SIX MONTHS FROM THE END OF THE MONTH IN WHICH THIS ORDER OF THE TRIBUNAL IS RECEIVED BY CIT. WE O RDER ACCORDINGLY. 6. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS TREATED TO BE ALLOWED FOR STATISTICAL PURPOSES. 7. THIS DECISION WAS PRONOUNCED IN THE OPEN COURT O N 10 TH JUNE, 2010 IMMEDIATELY AFTER THE HEARING WAS OVER. (B.C. MEENA) (C.L. SETHI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 10 TH JUNE, 2010 VIJAY COPY TO: 1. APPELLANT. 2. RESPONDENT. 3. CIT 4. CIT(A)-XXI, NEW DELHI 5. DR ASSISTANT REGISTRAR 5