The Managing Trustee/Chief Functionary, The Dalit Christians Educational and Development Trust, Kanyakumari V. CIT, Madurai

ITA 1882/CHNY/2011

• Counselvise Citation: 188221714 RSA 2011
• Duration Of Justice: 1 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-01-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 21-11-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R B NAIK II
• Assessee Lawyers: A EBENEZER ASSESSE
• Keywords: Charitable institution
• Section: 80G; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, CHENNAI [BEFORE DR. O.K. NARAYANAN, VICE-PRESIDENT AND SHRI HARI OM MARATHA, JUDICIAL MEMBER] I.T.A NO.1882/MDS/2011 (ASSESSMENT YEAR : N.A ) THE MANAGING TRUSTEE/CHIEF FUNCTIONARY THE DALIT CHRISTIANS EDUCATIONAL & DEVELOPMENT TRUST NO.7/22, SUS BUILDING MONDAY-MARKET, NEYYOOR POST KANYAKUMARI DISTRICT VS THE CIT I(I/C) MADURAI [PAN AAATD6461A] (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI A.EBENEZER [ASSESSE] RESPONDENT BY : SHRI R.B.NAIK, CIT/DR-II DATE OF HEARING : 17-01-2012 DATE OF PRONOUNCEMENT : 17-01-2012 O R D E R PER HARI OM MARATHA, JUDICIAL MEMBER: THIS APPEAL OF THE APPELLANT-TRUST IS DIR ECTED AGAINST THE ORDER OF THE LD. CIT-I, MADURAI, DATED 10.10.2011. 2. THE APPELLANT-TRUST IS A CHARITABLE TRUST REGISTERE D U/S 12AA OF THE ACT. THE TRUST WAS ALSO RECOGNIZED U/S 80G (5) OF THE ACT FROM ITA 1882/11 :- 2 -: 1.4.2008 TO 31.3.2011. FURTHER APPROVAL WAS DENIED VIDE THE IMPUGNED ORDER. NOW THE APPELLANT-TRUST IS IN APPE AL BEFORE US. 3. AFTER HEARING BOTH SIDES, WE HAVE FOUND THAT IN THI S CASE THE APPELLANT-TRUST CONTINUED TO BE REGISTERED U/S 12AA AND WAS ALSO GRANTED APPROVAL U/S 80G(5) UPTO 31.3.2011. THE CIR CUMSTANCES WHICH EXISTED BETWEEN 1-4-2008 TO 31-3-2011 HAVE NOT MUC H LESS MATERIALLY CHANGED, WE DO NOT FIND ANY REASON TO DENY THE RENE WAL OF THE APPROVAL U/S 80G(5) OF THE ACT. ACCORDINGLY, WE D IRECT THE LD. CIT TO GRANT APPROVAL U/S 80G(5) AS CLAIMED BY THE APPELL ANT-TRUST. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT O N 17-01-2012. SD/- SD/- (DR. O.K. NARAYANAN) VICE-PRESIDENT (HARI OM MARATHA) JUDICIAL MEMBER DATED: 17 TH JANUARY, 2012 RD COPY TO: APPELLANT/RESPONDENT/CIT(A)/CIT/DR