Belgaum Jilha Prathamik Shihshan Samiti, Belgaum V. Commissioner of Income Tax, Belgaum

ITA 187/PAN/2011

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 5229 (ITAT-PANAJI)
• Duration Of Justice: 1 year(s) 9 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-09-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 08-11-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: BANJUL BARTHAKUR
• Assessee Lawyers: A A KULKARNI
• Keywords: Charitable institution; Principle of natural justice
• Section: 80G; 12A; 12AA; 12

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI BEFORE SHRI P.K. BANSAL, HONBLE ACCOUNTANT MEMBER AND SHRI D.T. GARASIA, HONBLE JUDICIAL MEMBER IT A NO. 187 /PNJ/201 1 BELGAUM JILHA PRATHAMIK SHIKSHAN SAMITI, 3501, NARVEKAR GALLI, BELGAUM 590 001 (APPELLANT) PAN : AAATB2711K VS. COMMISSIONER OF INCOME TAX, OPP. CIVIL HOSPITAL ROAD, DR. B.R. AMBEDKAR ROAD, BELGAUM 590 001. (RESPONDENT) APPELLANT BY : A.A. KULKARNI, ADV. RESPONDENT BY : BANJUL BARTHAKUR DATE OF HEARING : 22/07/2013 DATE OF PRONOUNCEMENT : 06 /09/2013 O R D E R PER D.T. GARASIA : 1. THE EFFECTIVE GROUNDS RAISED BY THE APPELLANT IN THIS APPEAL ARE 1. THE LEARNED C.I.T. BELGAUM HAS ERRED IN NOT ENTERTAINING THE TRUSTS APPLICATION FOR RENEWAL U/S 80G ON THE GROUND THAT COPY OF CERTIFICATE U/S 12A WAS NOT PRODUCED. THE SAME COULD NOT BE PRODUCED FOR REASONS STATED BEFORE THE LEARNED C.I.T. BELGAUM. 2. REJECTION OF APPLICATION FOR RENEWAL OF RECOGNITION U/S 80G IS AGAINST EQUITY, FAIR PLAY AND NATURAL JUSTICE WHEN ACTUALLY TRUST IS GENUINELY MEANT FOR CHARITABLE PURPOSES ESPECIALLY SPREAD OF EDUCATION. 2. THE SHORT FACTS OF THE CASE ARE AS UNDER : 2.1 THE ASSESSEE TRUST HAS FILED APPLICATION FOR RENEWAL OF RECOGNITION U/S 80G OF THE INCOME TAX ACT IN THE PRESCRIBED FORM 10G ON 3.3.2011 BEFORE THE COMMISSIONER OF INCOME TAX. THE TRUST HAS BEEN REGISTERED UNDER THE 2 ITA NO. 187/PNJ/2011 SOCIETIES REGISTRATION ACT, 1960 AND SUBSEQUENTLY REGISTERED UNDER THE BOMBAY P UBLIC TRUSTS ACT, 1950. ON GOING THROUGH THE APPLICATION IN FORM 10G, IT WAS NOTICED THAT THE ASSESSEE IS REQUIRED TO FILE A COPY OF THE REGISTRATION GRANTED U/S 12A OR COPY OF THE NOTIFICATION ISSUED U/S 10(23) OR 10(23C). IF THE ASSESSEE FAILED TO FULF IL ONE OF THE CONDITIONS OF SUB - SECTION 5 OF SEC. 80G, THE APPLICATION IS REQUIRED TO BE REJECTED. THE ASSESSEE TRUST WAS ISSUED SHOW CAUSE NOTICE. THE ASSESSEE TRUST DID NOT FILE THE COPY AND SUBMITTED THAT THE TRUST HAS BEEN GRANTED REGISTRATION U/S 12 A 35 YEARS BACK AND IT HAS BEEN ALSO GRANTED 80G APPROVAL EVER SINCE THEN. THE TRUST HAS BEEN GRANTED REGISTRATION AND THE TRUST WAS ALSO GRANTED CERTIFICATE UNDER 80G BY DIFFERENT COMMISSIONERS OF INCOME TAX ON THE BASIS OF THE APPLICATION SUBMITTED BY T HE ASSESSEE. THE ASSESSEE WAS REQUIRED TO FILE COPY OF THE CERTIFICATE OF REGISTRATION UNDER SEC. 12A BUT THE ASSESSEE DID NOT FILE THE COPY. THEREFORE, THE COMMISSIONER HAS REJECTED THE APPLICATION FOR RENEWAL OF RECOGNITION U/S 80G. 2.2 THE LD. AR SUB MITTED BEFORE US THAT THE ASSESSEE WAS GRANTED REGISTRATION U/S 80G OF THE INCOME TAX ACT ON 9.3.2006 FOR A.YS 2006 - 07, 2007 - 08, 2008 - 09 AND 2009 - 10 BY COMMISSIONER OF INCOME TAX. THE LD. AR HAS ALSO SUBMITTED COPY OF THE COMMISSIONER OF INCOME TAXS ORDE R U/S 80G (5) (VI) OF THE INCOME TAX ACT FOR 26.6.2012 ONWARDS. THE LD. AR SUBMITTED THAT THE CHIEF COMMISSIONER HAS ALREADY GRANTED THE RENEWAL OF RECOGNITION U/S 80G. THEREFORE, IN ABSENCE OF CERTIFICATE U/S 12A A THERE SH OULD BE RENEWAL OF EXEMPTION U/S 8 0G OF THE INCOME TAX ACT. 2.3 THE LD. DR RELIED ON THE ORDER OF THE CIT, BELGAUM. 2.4 WE HAVE HEARD THE RIVAL CONTENTIONS OF BOTH THE PARTIES. WE HAVE GONE THROUGH THE ORDER OF THE COMMISSIONER. WE FIND THAT THE ASSESSEE WAS GRANTED RENEWAL OF RECOGNIT ION U/S 80G BY DIFFERENT COMMISSIONERS OF INCOME TAX. WE 3 ITA NO. 187/PNJ/2011 FIND THAT THE ONLY GROUND FOR NOT GRANTING THE REGISTRATION U/S 80G WAS THAT THE ASSESSEE DID NOT FILE COPY OF THE CERTIFICATE U/S 12AA OF THE ACT. WE FIND THAT THE CHIEF COMMISSIONER WHO HAS PASSED THIS ORDER HIMSELF HAS PASSED THE ORDER U/S 80G(5)(VII) OF THE INCOME TAX ACT AND THE EXEMPTION WAS GRANTED TO THE ASSESSEE TRUST U/S 80G(5) OF THE INCOME TAX ACT. AS THE COMMISSIONER HIMSELF HAS GRANTED THE REGISTRATION, THEREFORE, IT REQUIRES TO BE PRESUMED THAT THE ASSESSEE FULFILLED THE CONDITIONS. THEREFORE, WE ALLOW THE CLAIM OF THE ASSESSEE AND WE GRANT THE RENEWAL OF THE RECOGNITION U/S 80G TO THE ASSESSEE T RUST. 3. IN THE RESULT, THE APPEAL IS ALLOWED. 4. ORDER PRONOUNCED IN THE OPEN COURT ON 06 /09/2013. SD/ - (P.K. BANSAL) ACCOUNTANT MEMBER SD/ - (D.T.GARASIA) JUDICIAL MEMBER PLACE : PANAJI / GOA DATED : 06 / 09 / 2013 *SSL* COPY TO : (1) APPELLANT (2) RESPONDENT (3) CIT, PANAJI (4) CIT(A), PANAJI (5) D.R (6) GUARD FILE TRUE COPY, BY ORDER SR. P RIVATE S ECRETARY ITAT, PANAJI, GOA