DIGESTIVE DISEASES CARE FOUNDATION., LUDHIANA V. COMMISSIONER OF INCOME TAX (EXEMPTION), CHANDIGARH

ITA 210/ASR/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 3106 (ITAT-AMRITSAR)
• Duration Of Justice: 7 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2018-2019
• Appeal Filed On: 29-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRABHJOT KAUR
• Section: 80G; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DB, BEN CH AMRITSAR BEFORE SHRI N.K. CHOUDHRY, JM & DR. A.L.SAINI, AM ./ITA NO.210/ASR/2019 ( / ASSESSMENT YEAR: 2018-19) DIGESTIVE DISEASES CARE FOUNDATION 6E, TAGORE NAGAR, LUDHIANA, PUNJAB-141 001. VS. CIT (EXEMPTIONS) CHANDIGARH. ./ ./PAN/GIR NO.: AABAD 8925 F (APPELLANT) .. (RESPONDENT) APPELLANT BY : SH. SUBHASH JAIN, CA & SH. KARTIK JAIN, CA RESPONDENT BY : SMT. PRABHJOT KAUR, CIT(DR) / DATE OF HEARING : 25/11/2019 /DATE OF PRONOUNCEMENT : 25/11/2019 / O R D E R PER DR. A.L. SAINI : THE CAPTIONED APPEAL FILED BY THE ASSESSEE, PERTA INING TO ASSESSMENT YEAR 2018-19, IS DIRECTED AGAINST THE ORDER PASSED BY TH E COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH DATED 30.01.2019. 2. AT THE OUTSET ITSELF, THE LD. COUNSEL FOR THE AS SESSEE SUBMITTED THAT THE ASSESSEE SOCIETY WAS ALREADY REGISTERED U/S 12AA OF THE INCO ME TAX ACT, 1961 (IN SHORT THE ACT) W.E.F. 28.05.2018. IN ORDER TO GET THE ELIGIBI LITY CERTIFICATE U/S 80G(5)(VI) OF THE ACT THE ASSESSEE TRUST HAD MADE APPLICATION IN FORM NO. 10G ON 17.02.2018. THE ASSESSEE HAS SUBMITTED ALL THE DOCUMENTS AND DETAIL S ASKED BY THE LD. CIT(E) FOR APPROVAL U/S 80G(5)(VI) OF THE ACT. THE ASSESSEE TO OK US THROUGH PAPER BOOK WHERE HE HAS DEMONSTRATED THAT HE HAS SUBMITTED ALL THE D OCUMENTS AND EVIDENCES REQUIRED BY THE LD. CIT(E) EXCEPT, COPY OF A LEDGER ACCOUNT. SINCE THE ASSESSEE HAS PRODUCED SUBSTANTIALLY ALL THE RELEVANT DOCUMENTS SUCH AS BO OKS OF ACCOUNTS ALONG WITH BILLS ITA NO.210/ASR/2019 ASSESSMENT YEAR: 2018-19 DIGESTIVE DISEASES CARE FOUNDATION P PP PA AA AG GG GE EE E | || | 2 22 2 AND VOUCHERS. THE ASSESSEE ALSO SUBMITTED THE DETAI LS OF GRANT RECEIVED AND THE DETAILS OF 276 PEOPLE TREATED FOR HCV ALONG WITH NAMES, COM PLETE ADDRESSES AND CONTACT NUMBERS AND GENDER. HOWEVER, THE LD. CIT(E) HAS REJ ECTED THE ASSESSEES APPLICATION U/S 80G(5)(VI) OF THE ACT MERELY BECAUSE THE ASSESS EE COULD NOT PRODUCE THE LEDGER ACCOUNT. THEREFORE, LD. COUNSEL FOR THE ASSESSEE PR AYED THE BENCH THAT LD. CIT(E) SHOULD BE DIRECTED TO GRANT EXEMPTION U/S 80G(5)(VI ) OF THE ACT. ON THE OTHER HAND, THE LD. DR FOR THE REVENUE SUBMITTED THAT SINCE THE ASSESSEE HAS NOT SUBMITTED COMPLETE BOOKS OF ACCOUNTS INCLUDING LEDGER ACCOUNT S, THEREFORE, THE MATTER SHOULD BE REMITTED BACK TO THE LD. CIT(E). 3. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE M ATERIAL AVAILABLE ON RECORD. WE NOTE THAT THE ASSESSEE HAS MADE SUBSTANTIAL COMP LIANCE AND SUBMITTED ALL THE DOCUMENTS AND DETAILS EXCEPT A LEDGER ACCOUNT. SINC E THE ASSESSEE HAS MADE SUBSTANTIAL COMPLIANCE AND SUBMITTED REQUIRED DOCUM ENTS/EXPLANATION BEFORE LD. CIT(E) HENCE REGISTRATION U/S 80G SHOULD BE GRANTED TO THE ASSESSEE. ASSESSEE IS DIRECTED TO SUBMIT THE LEDGER COPY AND ANY FURTHER EXPLANATION/DOCUMENTS, IF ANY REQUIRED BY LD. CIT(E). WE THEREFORE RESTORE THIS LIS BACK TO THE LD. CIT(E) FOR FRESH ADJUDICATION ON MERITS AFTER AFFORDING THREE EFFECT IVE OPPORTUNITIES TO THE ASSESSEE FOR PRESENTING ITS CASE AS PER LAW AND ANY DEFAULT ON L ATTERS PART TO THIS EFFECT IN CONSEQUENTIAL PROCEEDINGS WOULD BE DEEMED AS VACATI ON OF OUR INSTANT REMAND ORDER. THIS ASSESSEES APPEAL IS ACCEPTED FOR STATISTICAL PURPOSES IN ABOVE TERMS. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 25.11. 2019 SD/- SD/- ( N.K. CHOUDHRY ) (A.L.SAINI) ' / JUDICIAL MEMBER / ACCOUNTANT MEMBER AMRITSAR AMRITSAR * / DATE: 25/11/2019 ( BCG, PS ) ITA NO.210/ASR/2019 ASSESSMENT YEAR: 2018-19 DIGESTIVE DISEASES CARE FOUNDATION P PP PA AA AG GG GE EE E | || | 3 33 3 COPY OF THE ORDER FORWARDED TO: 1. DIGESTIVE DISEASES CARE FOUNDATION, 6E, TAGORE N AGAR, LUDHIANA, PUNJAB-141 001. 2. CIT (EXEMPTIONS), CHANDIGARH. 3. C.I.T(A). 4. C.I.T.- CONCERNED. 5. THE SR. DR, I.T.A.T., AMRITSAR. TRUE COPY BY ORDER ASSIST ANT REGISTRAR ITAT, AMRIT SAR BENCH