Matru Chayya Charitable Trust, Pune V. CIT - I, Pune

ITA 1797/PUN/2012

• Counselvise Citation: 179724514 RSA 2012
• Duration Of Justice: 1 year(s) 3 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-12-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 07-09-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K SINGH
• Keywords: Charitable institution; Principle of natural justice
• Section: 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER, AND SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA NO.1797/PN/2012 MATRU CHAYYA CHARITABLE TRUST C/8, FLAT NO.123, SHANTI RAKSHAK SOCIETY YERAWADA, PUNE - 411006 PAN: AADTM0063G APPELLANT VS. CIT-I, PUNE RESPONDENT APPELLANT BY : SHRI PRAMOD SHINGTE RESPONDENT BY : SHRI S.K . SINGH DATE OF HEARING: 30.12.2013 DATE OF ORDER : 30.12.2013 ORDER PER SHAILENDRA KUMAR YADAV, J.M: THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX-I, [SHORT CIT-I] PUNE , DATED 24.07.2012 ON THE FOLLOWING GROUNDS. 1. ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN L AW THE LEARNED COMMISSIONER OF INCOME TAX-I, ERRED IN NOT GRANTING THE REGISTRATION U/S. 12A OF THE INCOME TA X ACT, 1961, MERELY ON CERTAIN ALLEGED TECHNICAL DEFAULTS AND WITHOUT APPRECIATING THE FACT THAT THE TRUSTS SOLE ACTIVITY IS CHARITABLE IN NATURE IT FULLY COMPLIES WITH THE REQ UIREMENTS OF PROVISIONS OF SECTION 2(15) OF THE INCOME TAX AC T, 1961. 2. THE APPELLANT CRAVES FOR TO LEAVE, ADD, ALTER MODIF Y, DELETE, ABOVE GROUND OF APPEAL BEFORE OR AT THE TIM E HEARING, IN THE INTEREST OF NATURAL JUSTICE. 2. AS PER DETAILS AND RECORDS, THE CIT HAS FOUND TH AT THE TRUST HAS FILED AN APPLICATION IN F.NO.10A AND 10G IN THE NAME OF 2 MATRU CHHAYA CHARITABLE TRUST, HOWEVER, IT WAS REG ISTERED WITH CONCERNED CHARITY COMMISSIONER IN THE NAME OF MATR U CHHAYA ONLY UNDER THE BPT ACT. THE ASSESSEE ALSO FOUND VA RIOUS DISCREPANCIES IN THE DEED FILED ORIGINALLY WITH THE CHARITY COMMISSIONER. THE CHARITY COMMISSIONER, INTER ALIA ACCEPTED THE NEW SCHEME VIDE HIS ORDER DATED 11.07.2012. TH E ASSESSEE TRUST HAS REVISED ITS OBJECT FROM ORIGINAL TRUST DE ED DATED 21.03.2011. THE CIT OBSERVED THAT THE ASSESSEE HAS REVISED / CHANGED ITS OBJECT WITHIN A SPAN OF TIME ONE YEAR, THEREBY LEAVING A ROOM TO DOUBT THE GENUINENESS OF ITS OBJECTS AND ACTIVITY. IN VIEW OF ABOVE, CIT HAS REJECTED THE SAME, WHICH HAS BEEN OPPOSED BEFORE US. 2.1 BEFORE US, THE LEARNED AUTHORIZED REPRESENTATIV E HAS SUBMITTED THAT CIT HAS ERRED IN NOT GRANTING REGIST RATION U/S. 12A OF I.T. ACT, 1961 MERELY ON CERTAIN TECHNICAL P OINTS AND WITHOUT APPRECIATING THE FACT THAT TRUSTS SOLE ACT IVITY IS CHARITABLE IN NATURE. IT FULLY COMPLIES WITH THE P ROVISIONS OF SECTION 2(15) OF I.T. ACT. WE FIND THAT THERE WAS S OME TECHNICAL PROBLEM INITIALLY WHICH HAS BEEN RECTIFIED SUBSEQUE NTLY. THE ISSUE IS WHETHER ASSESSEE TRUST IS FOR SOLELY FOR C HARITABLE IN NATURE OR NOT WHICH HAS TO BE LOOKED IN THE LIGHT O F REVISED SCHEME FILED WITH THE CONCERNED CHARITABLE COMMISSI ONER. THOUGH THE REVISION IS IN SHORT TIME BUT EVEN THEN, IT HAS TO BE LOOKED WITH THE ANGLE OF GENUINENESS OF THE OBJECTS AND ITS ACTIVITIES. SO, IN THE INTEREST OF JUSTICE, WE RES TORE THIS MATTER TO CIT WITH A DIRECTION TO DECIDE THE SAME AS PER FACT AND LAW AFTER PROVIDING DUE OPPORTUNITY OF HEARING. SINCE, WE AR E RESTORING THE MATTER ON PRELIMINARY ISSUE WE ARE REFRAINING FROM COMMENTING ON THE MERIT OF THE ISSUE AT HAND. 3. IN THE RESULT, APPEAL FILED BY ASSESSEE IS ALLOW ED FOR STATISTICAL PURPOSES AS INDICATED ABOVE. 3 PRONOUNCED IN THE OPEN COURT ON THIS THE DAY 30 TH OF DECEMBER, 2013. SD/- SD/- (R.K. PANDA) (SHAILENDRA KUMAR YADAV ) ACCOUNTANT MEMBER JUDICIAL MEMBER PUNE, DATED: 30 TH DECEMBER 2013 GCVSR COPY TO:- 1) ASSESSEE 2) DEPARTMENT 3) THE CIT-I, PUNE 4) THE DR, B BENCH, I.T.A.T., PUNE. 5) GUARD FILE BY ORDER //TRUE COPY// SENIOR PRIVATE SECRETARY, I.T.A.T., PUNE