Shikshadaan Foundation Charitable Trust, New Delhi V. CIT(E), Chandigarh

ITA 2080/DEL/2015

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 91073 (ITAT-DELHI)
• Duration Of Justice: 1 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-05-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: misc
• Appeal Filed On: 09-04-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B R R KUMAR
• Keywords: Charitable institution
• Section: 80G; 12A; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G NEW DELHI BEFORE SHRI S.V. MEHROTRA : ACCOUNTANT MEMBER AND SHRI A.T. VARKEY.: JUDICIAL MEMBER ITA NO. 2080 & 2081/DEL/2015 U/S 12A & 80G SHIKSHADAAN FOUNDATION VS. CIT(E), CHANDIGARH. CHARITABLE TRUST C/O LUNAWAT & CO., A-2/132, PRATEEK APARTMENTS, PASCHIM VIHAR, NEW DELHI. PAN: AALTS 4686 B ( APPELLANT ) (RESPONDENT) APPELLANT BY : SHRI PRAMOD JAIN CA RESPONDENT BY SHRI BRR KUMAR SR. DR DATE OF HEARING: 21/05/2015. DATE OF ORDER : 29-05/2015. O R D E R PER S.V. MEHROTRA, A.M.. : THESE APPEALS HAVE BEEN PREFERRED BY THE ASSESSEE A GAINST SEPARATE ORDERS DATED 13-3-2015 PASSED BY THE CIT(EXEMPTION S), CHANDIGARH, U/S 12A AND 80G OF THE I.T. ACT, 1961. ITA NO. 2080/DEL/2015 : 2. THE ASSESSEE HAD FILED APPLICATION FOR REGISTRAT ION OF TRUST IN FORM NO. 10A IN THE OFFICE OF CIT, FARIDABAD, WHICH WAS TRAN SFERRED TO 2 CIT(EXEMPTIONS), CHANDIGARH.. LD. CIT(EXEMPTIONS) R EJECTED THE ASSESSEES APPLICATION ON THE GROUND THAT ASSESSEE HAD NOT COM PLIED WITH RULE 17B, WHICH REQUIRED THE ASSESSEE TO FURNISH THE AUDIT RE PORT IN FORM NO. 10B. 3. LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THER E IS NO REQUIREMENT OF FURNISHING AUDIT REPORT U/S 12AA, WHICH PRESCRIBES THE PROCEDURE FOR REGISTRATION. 4. HAVING HEARD BOTH THE PARTIES WE FIND CONSIDERAB LE FORCE IN THE SUBMISSIONS OF LD. COUNSEL FOR THE ASSESSEE BECAUSE THE PROCEDURE FOR REGISTRATION OF A TRUST OR INSTITUTION HAS BEEN PRE SCRIBED U/S 12AA AND ONLY WHEN THE REGISTRATION IS GRANTED, THE ASSESSEE BECO MES ELIGIBLE FOR EXEMPTION U/S 11. AT THE TIME OF GRANT OF REGISTRATION THE LD . CIT IS REQUIRED TO EXAMINE WHETHER THE ASSESSEE TRUST FULFILLS THE MANDATE PRE SCRIBED U/S 12AA OR NOT. SINCE THE LD. CIT(E) HAS NOT EXAMINED THE APPLICATI ON, HAVING REGARD TO SECTION 12AA, WE SET ASIDE THE ORDER OF LD. CIT(E) AND RESTORE THE MATTER BACK TO HIS FILE FOR DE NOVO CONSIDERATION. ITA NO. 2081/DEL/2015 : 5.SIMILARLY, ASSESSEE HAD FILED APPLICATION IN FOR M 10G FOR GRANT OF APPROVAL U/S 80G(5)(VI) IN THE OFFICE OF CIT, FARIDABAD, WHI CH WAS TRANSFERRED TO CIT(EXEMPTIONS), CHANDIGARH. LD. CIT(EXEMPTIONS) RE JECTED THE ASSESSEES APPLICATION ON THE GROUND THAT ASSESSEE HAD NOT COM PLIED WITH RULE 17B, WHICH REQUIRED THE ASSESSEE TO FURNISH THE AUDIT RE PORT IN FORM NO. 10A. 3 6. ON SIMILAR FACTS, IN ASSESSEES APPEAL FOR REGIS TRATION U/S 12A, WE HAVE RESTORED THE MATTER TO THE FILE OF LD. CIT(E) FOR DECISION AFRESH. THEREFORE, FOR THE VERY SAME REASONS HEREIN ALSO WE SET ASIDE THE ORDER OF LD. CIT(E) AND RESTORE THE MATTER BACK TO HIS FILE FO R DE NOVO CONSIDERATION OF ASSESSEES APPLICATION FOR GRANT OF APPROVAL U/S 80 G(5)(VI) OF THE I.T. ACT. 7. IN THE RESULT, BOTH THE APPEALS STAND ALLOWED FO R STATISTICAL PURPOSES ONLY. ORDER PRONOUNCED IN OPEN COURT ON 29/05/2015.. SD/- SD/- (A.T. VARKEY. ) (S.V. MEHROTRA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 29/05/2015. *MP* COPY OF ORDER TO: 1. ASSESSEE 2. AO 3. CIT 4. CIT(A) 5. DR, ITAT, NEW DELHI.