Chhogumal Chaudhary Charitable Trust, Indore V. The CIT,Cent.-I, Ahmedabad

ITA 1900/AHD/2010

• Counselvise Citation: [2011] 135 COUNSELVISE.COM (IT) 2311 (ITAT-AHMEDABAD)
• Duration Of Justice: 7 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-01-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 07-01-2011
• Assessment Year: 2010-2011
• Appeal Filed On: 02-06-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUMIT KAUR SRDR
• Keywords: Charitable institution

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH D AHMEDABAD BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER, AND SHRI D. C. AGRAWAL, ACCOUNTANT MEMBER ITA NO.1900/AHD/2010 ASSESSMENT YEAR :2010-11 DATE OF HEARING:7.1.11 DRAFTED:12..1.11 CHHOGMAL CHAUDHARY CHARITABLE TRUST,301, APOLLO AVENUE, 30/B, OLD PALASI, INDORE (MP) PAN NO.AAATC4464A V/S . COMMISSIONER OF INCOME- TAX-I, AHMEDABAD, (APPELLANT) .. (RESPONDENT) APPELLANT BY :- NONE RESPONDENT BY:- SMT. SUMIT KAUR, SR-DR O R D E R PER MAHAVIR SINGH, JUDICIAL MEMBER:- THIS APPEAL BY THE ASSESSEE IS ARISING OUT OF THE ORDER OF COMMISSIONER OF INCOME-TAX CENTRAL AHMEDABAD IN NO. CIT-I/TCH / 80G(5) / CHHOGUMAL/2009-10 DATED 24-03-2010. 2. THE ONLY ISSUE IN THIS APPEAL OF ASSESSEE IS AGA INST THE ORDER OF CIT IN NOT GRANTING RENEWAL U/S.80G(5) OF THE INCOME-TAX A CT, 1961 (HEREINAFTER REFERRED TO AS THE ACT). FOR THIS, ASSESSEE HAS R AISED THE FOLLOWING GROUND NO.1 :- 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CA SE, THE LEARNED CIT HAS GROSSLY ERRED IN NOT GRANTING RENEWAL OF CERTIF ICATE OF RECOGNITION U/S.80G(5) OF THE ACT TO THE APPELLANT TRUST, FOR T HE PERIOD BEGINNING FROM 1-4-2009, BY ALLEGING THAT THE APPELLANT TRUST HAS FAILED TO ESTABLISH THAT ITS INCOME FROM DONATIONS EXPRESSLY FORMS PART OF I TS CORPUS FUND, AS LAID DOWN U/S.11(1)(D) OF THE ACT, WHICH IS INCORRE CT AND ERRONEOUS. HENCE, THE CERTIFICATE OF RECOGNITION U/S.80G(5) OF THE APPELLANT TRUST NEEDS TO BE RENEWED. ITA NO.1900/AHD/2010 A .Y.2010-11 CHHOGMAL CHAUDHARY CHARITABLE TRUST V. CIT, CENTRAL-I, A BD PAGE 2 3. AT THE OUTSET ASSESSEE SUBMITTED WRITTEN SUBMISS ION DATED 05-01-2011, WHEREBY IT WANT TO WITHDRAW THE APPEAL AND FOR WITH DRAWAL REASONS GIVEN BY IT, READS AS UNDER:- 1. OUR AFORESAID CLIENT HAS FAILED THE ABOVE APPE AL BEFORE THE1 HONBLE ITAT FOR THE SUBJECT A.Y. 2010-11 AGAINST T HE REJECTION OF RENEWAL CERTIFICATE OF RECOGNITION U/S.80G(5) OF TH E ACT. HOWEVER, SINCE THEN, THE SAID RENEWAL CERTIFICATE O F RECOGNITION U/S.80G(5) OF THE ACT, HAS BEEN GRANTED BY THE LD. CIT, CENTRAL-1, AHMEDABAD VIDE HIS LETTER NO. CIT -1/TECH/80G(5)/C C/2010-11/1 DATED 16-08-2010. COPY OF THE SAID LETTER IS ENCLOS ED HEREWITH IN ANNEXURE-1 , FOR THE IMMEDIATE REFERENCE. 2. UNDER THE AFORESAID CIRCUMSTANCES, WE MOST HUMBL Y REQUEST THAT THE PRESENT APPEAL MAY KINDLY BE ALLOWED TO BE WITHDRAW N AS BEING INFRUCTUOUS AND OBLIGE. 3. IN THIS REGARD, INCONVENIENCE CAUSED IS HIGHLY R EGRETTED. THE LD.SR-DR, SMT. SUMIT KAUR HAS NOT OBJECTED TO W ITHDRAWAL OF APPEAL BY THE ASSESSEE. WE PERMIT THE WITHDRAWAL OF THE APPEA L. 4. IN THE RESULT, ASSESSEES APPEAL IS DISMISSED AS WI THDRAWAL. ORDER PRONOUNCED IN OPEN COURT ON 13/01/2011 SD/- SD/- (D.C.AGRAWAL) (MAHAVIR SIN GH) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) AHMEDABAD, DATED : 13/01/2011 *DKP COPY OF THE ORDER FORWARDED TO :- 1. THE ASSESSEE. 2. THE REVENUE. 3. THE CIT(APPEALS)-I, AHMEDABAD 4. THE CIT CONCERNS. 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER, DEPUTY / ASSTT.REGISTRAR ITAT, AHMEDABAD