Maa Rajul De Pariwar Trust, Kolkata V. CIT(Exemption) Kolkata, Kolkata

ITA 192/KOL/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 0818 (ITAT-KOLKATA)
• Duration Of Justice: 9 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-12-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: misc
• Appeal Filed On: 06-02-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: G MALLIKARJUNA
• Assessee Lawyers: S D VERMA
• Keywords: Charitable institution
• Section: 80G; 12AA

Judgement Text

1 ITA NO.192/KOL/2017 MAA RAJUL DE PARIWAR TRUST IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH C KOL KATA [BEFORE HONBLE SHRI N.V.VASUDEVAN, JM & SHRI M.B ALAGANESH, AM ] ITA NO.192KOL/2017 MAA RAJUL DE PARIWAR TRUST -VERSUS- C.I.T. (EXEMPT ION) KOLKATA KOLKATA (PAN:AAETM 5240 J) (APPELLANT) (RESPONDENT) FOR THE APPELLANT: SHRI S.D.VERMA, ADVOCATE FOR THE RESPONDENT: SHRI G.MALLIKARJUNA, CIT(DR) DATE OF HEARING : 27.11.2017. DATE OF PRONOUNCEMENT : 01.12.2017. ORDER PER N.V.VASUDEVAN, JM: THIS IS AN APPEAL BY THE REVENUE AGAINST THE ORDER DATED 02.01.2017 OF C.I.T. (EXEMPTION), KOLKATA REJECTING THE APPLICATION FOR GRANT OF APPROVAL U/S 80G OF THE INCOME TAX ACT, 1961 (ACT). 2. THE ASSESSEE IS A PUBLIC CHARITABLE TRUST AND EN JOYS THE BENEFIT OF REGISTRATION U/S 12AA OF THE ACT PURSUANT TO AN ORDER DATED 21.12.20 16 OF CIT (EXEMPTION), KOLKATA. THE ASSESSEE APPLIED FOR GRANT OF APPROVAL U/S 80G OF THE ACT. THE CONDITION FOR GRANT OF APPROVAL AS LAID DOWN U/S 80G(5) OF THE ACT, ACC ORDING TO THE ASSESSEE HAVE BEEN FULFILLED. THE ASSESSEE HAD GIVEN ALL THE DETAILS IN THE APPLICATION FOR GRANT OF APPROVAL IN FORM NO.10G. THE CIT(EXEMPTION) HOWEVER REFUSED TO GRANT APPROVAL U/S 80G OF THE ACT FOR THE FOLLOWING REASONS :- VIDE LETTER NO.10E/264/2016-17/4993, THE MATTER WA S FIXED FOR HEARING ON 02- 11-2016. THE HEARING WAS RE-FIXED TILL 10-12-2016 D UE TO NON-COMPLIANCE ON 02- 11-2016. THE MATTER WAS ADJOURNED TILL 21-12-2016 FOR SUBMISSION OF PROOF OF ACTIVITIES. THE CASE WAS DISCUSSED WITH SHRI SANJEE V KADEL (A/R). AFTER THE 2 ITA NO.192/KOL/2017 MAA RAJUL DE PARIWAR TRUST DISCUSSIONS, I AM OF THE OPINION THAT, THIS IS NOT A FIT CASE FOR APPROVAL U/S 80G OF THE INCOME-TAX ACT. BECAUSE OF THE REASONS MENTIONED ABOVE, THE APPLICA TION FOR APPROVAL U/S 80G IS REJECTED. THIS IS ALSO HELD THAT, THE APPLICANT SOC IETY IS NOT APPROVED FOR EXEMPTION TO DONATIONS U/S 80G OF THE INCOME-TAX AC T, 1961. 3. AGGRIEVED BY THE ORDER OF THE CIT(E), THE ASSESS EE HAS PREFERRED THE PRESENT APPEAL BEFORE THE TRIBUNAL. WE HAVE HEARD THE SUBM ISSIONS OF THE LD. COUNSEL FOR THE ASSESSEE, WHO SUBMITTED THAT THE ORDER OF CIT(EXEMP TION), DOES NOT SPELT OUT ANY REASONS AS TO WHY THE APPROVAL IS NOT BEING GRANTED . IN SUCH CIRCUMSTANCES IT HAS TO BE PRESUMED THAT THERE IS NO VALID REASON FOR REJECTIN G THE APPLICATION FOR GRANT OF APPROVAL TO THE ASSESSEE U/S 80G OF THE ACT. THE L D. DR RELIED ON THE ORDER OF CIT(EXEMPTION), KOLKATA. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND ARE OF THE VIEW THAT THE IMPUGNED ORDER DESERVES TO BE QUASHED AND APPROVAL U/S 80G OF THE ACT SHOULD BE DIRECTED TO BE GIVEN TO THE ASSESSEE. AS RIGHTLY CO NTENDED ON BEHALF OF THE ASSESEE THE ORDER OF CIT(EXEMPTION) DOES NOT SPELT OUT AS TO W HY THE APPROVAL U/S 80G OF THE ACT IS NOT BEING GIVEN. THE ASSESSEE HAS GIVEN ALL THE DETAILS THAT ARE REQUIRED TO BE FILED ALONG WITH FORM NO.10G. IN THE ABSENCE OF VALID RE ASONS ASSIGNED IN THE IMPUGNED ORDER IT HAS TO BE PRESUMED THAT THE ASSESSEE SATIS FIES ALL THE CONDITIONS FOR GRANT OF APPROVAL U/S 80G OF THE ACT. THEREFORE THE APPROVAL IS DIRECTED TO BE GRANTED. 5. IN THE RESULT THE APPEAL BY THE ASSESSEE IS ALLO WED. O RDER PRONOUNCED IN THE OPEN COURT ON 01.12.2017. SD/- SD/- [M.BALAGANESH] [ N.V.VASUDEVAN ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 01.12.2017. [RG SR.PS] 3 ITA NO.192/KOL/2017 MAA RAJUL DE PARIWAR TRUST COPY OF THE ORDER FORWARDED TO: 1.MAA RAJUL DE PARIWAR TRUST, SHREE BASUDEO BHAWAN, P-184, C.I.T. ROAD, SCHEME- VII M, KOLKATA-700054. 2.C.I.T. (EXEMPTION), KOLKATA.. 3. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER, SENIOR PRIVATE SECRETARY HEAD OF OFFICE/D.D.O., ITAT, KOLKATA BENCHES