Katie Wilcox Education Association, Madurai V. CIT, Madurai

ITA 1642/CHNY/2010

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 4883 (ITAT-CHENNAI)
• Duration Of Justice: 8 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-06-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 22-06-2011
• Assessment Year: misc
• Appeal Filed On: 05-10-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P B SEKARAN
• Assessee Lawyers: V D GOPAL
• Keywords: Charitable institution
• Section: 80G; 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, CHENNAI BEFORE SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER A ND SHRI GEORGE MATHAN, JUDICIAL MEMBER .. I.T.A. NO. 1642/MDS/2010 ASSESSMENT YEAR : -- M/S. KATIE WILCOX EDUCATION ASSOCIATION, LADY DOAK COLLEGE CAMPUS, MADURAI-625 002. V. THE COMMISSIONER OF INCOMETAX,-I, MADURAI. (PAN:AAAAK0221A) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI V.D. GOPAL RESPONDENT BY : SHRI P.B. SEKARAN O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER : THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX-I, MADURAI IN C. NO. 464 /99/1993-94 DATED 30-07- 2010 AGAINST THE REFUSAL TO GRANT RENEWAL OF APPROV AL UNDER SECTION 80G OF THE INCOME TAX ACT, 1961. 2. SHRI V.D. GOPAL, ADVOCATE REPRESENTED ON BEHALF OF THE ASSESSEE AND SHRI P.B.SEKARAN, LEARNED CIT-DR REPRESENTED ON BEHALF O F THE REVENUE. I.T.A. NO.1642/MDS/2010 2 3. IT WAS SUBMITTED BY THE LEARNED AUTHORISED REPRE SENTATIVE THAT THE ASSESSEE WAS A CHARITABLE TRUST WHICH WAS GRANTED REGISTRATI ON UNDER SECTION 12A(A) OF THE ACT VIDE AN ORDER DATED 07-03-1994 FOR THE ASSESSME NT YEAR 1994-95 ONWARDS. IT WAS THE SUBMISSION THAT THE ASSESSEE HAD BEEN GRANT ED INITIAL APPROVAL U/S 80G OF THE ACT ON 07-03-1994 UPTO 31-03-1995. IT WAS THE SUBMISSION THAT THE ASSESSEE HAD APPLIED FOR RENEWAL OF REGISTRATION U/S 80G FRO M 31.03.1995 AFTER LAPSE OF ALMOST 15 YEARS. IT WAS THE SUBMISSION THAT THE LE ARNED CIT REJECTED THE ASSESSEES APPLICATION ON THE GROUND THAT THE OBJEC TS OF THE ASSESSEE TRUST WAS RELIGIOUS IN NATURE AND WAS NOT CHARITABLE. IT WAS THE SUBMISSION THAT THE ASSESSEE TRUST WAS RUNNING A COLLEGE WHICH WAS BASI CALLY FOR WOMEN. IT WAS THE SUBMISSION THAT THE COLLEGE CURRENTLY OFFERED 21 UN DERGRADUATE, 14 POSTGRADUATE, 9 M. PHIL., 3 DIPLOMA, 3 PG DIPLOMA, 1 CERTIFICATE AND 5 RESEARCH PROGRAMMES AND THERE WERE AROUND 3500 STUDENTS, 200 TEACHING AND 1 10 NON-TEACHING STAFF. IT WAS THE SUBMISSION THAT THERE WAS NO RELIGIOUS ACTI VITY CONDUCTED BY THE ASSESSEE TRUST. IT WAS THE SUBMISSION THAT THE ASSESSEE MAY BE GRANTED THE REGISTRATION U/S 80G AS PRAYED FOR. 4. THE LEARNED DR VEHEMENTLY SUPPORTED THE ORDER OF THE LEARNED CIT. 5. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. A PER USAL OF THE ORDER OF THE LEARNED CIT SHOWS THAT BASICALLY HE WAS CARRIED AWA Y BY THE WORDS ECUMENICAL CHRISTIAN CHARACTER. THE FACT THAT THE ASSESSEE T RUST WHICH IS A COMPANY IS RUNNING AN EDUCATIONAL INSTITUTION REMAINS UNDISPUT ED. THERE IS NO ALLEGATION THAT I.T.A. NO.1642/MDS/2010 3 THE ASSESSEE IS DOING ANY RELIGIOUS ACTIVITY MUCH L ESS SUBSTANTIALLY. THE REGISTRATION U/S 12A HAS NOT BEEN WITHDRAWN NOR HAS IT BEEN DOWNGRADED TO A PARTLY RELIGIOUS TRUST. THE ASSESSEE IS ALSO NOT R UNNING THE INSTITUTION FOR THE BENEFIT OF ANY PARTICULAR RELIGIOUS COMMUNITY OR CA STE. THERE IS NO ALLEGATION THAT THE TRUST FUNDS HAVE BEEN USED FOR NON-CHARITABLE A CTIVITIES OR FOR ANY RELIGIOUS ACTIVITIES. IN THE CIRCUMSTANCES, WE ARE OF THE VI EW THAT THE ASSESSEE SHOULD BE GRANTED RENEWAL OF REGISTRATION UNDER SECTION 80-G OF THE ACT. IN THE CIRCUMSTANCES, THE LEARNED CIT IS DIRECTED TO GRANT THE ASSESSEE APPROVAL UNDER SECTION 80G AS PRAYED FOR. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED. 7. THE ORDER WAS PRONOUNCED IN THE COURT ON 22/06/2 011. SD/- SD/- (ABRAHAM P. GEORGE) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER CHENNAI, DATED THE 22 ND JUNE, 2011. H. COPY TO: ASSESSEE/AO/CIT (A)/CIT/D.R./GUARD FILE