Uttar Banga Marwari Seva Trust, Siliguri V. CIT, Siliguri, Siliguri

ITA 2108/KOL/2009

• Counselvise Citation: 210823514 RSA 2009
• Duration Of Justice: 1 year(s) 9 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-09-2011
• Appeal Filed By: Assessee
• Bench Allotted: B
• Next Hearing Date: 16-06-2011
• Assessment Year: misc
• Appeal Filed On: 11-12-2009
• Court: TRIBUNAL
• Department Lawyers: S K ROY
• Assessee Lawyers: S K TULSIYAN
• Section: 80G; 12A

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL, BEN CH B, KOLKATA () BEFORE , , , , , SHRI MAHAVIR SINGH, JUDICIAL MEMBER. /AND . .. .!' !'!' !'. .. . , #$ SHRI C.D.RAO, ACCOUNTANT MEMBER % % % % / ITA NO . 2108/KOL/2009 &' ()/ ASSESSMENT YEAR : (+, / APPELLANT ) UTTAR BANGA MARWARI SEVA TRUST, SILIGURI (PAN:AAATU 1958 M) - & - - VERSUS - . (./+,/ RESPONDENT ) C.I.T.,- SILIGURI +, 0 1 #/ FOR THE APPELLANT: SHRI S.K.TULSIYAN ./+, 0 1 #/ FOR THE RESPONDENT: SHRI S.K.ROY 2&3 0 '$ /DATE OF HEARING : 21.09.2011. 4( 0 '$ /DATE OF PRONOUNCEMENT : #5 / ORDER ( (( ( . .. .!' !'!' !'. .. . ) )) ), , , , #$ PER SHRI C.D.RAO, AM THIS APPEAL IS FILED BY ASSESSEE AGAINST THE ORDER DATED 12.10.2009 OF THE CIT- SILIGURI. 2. THE ONLY ISSUE RAISED BY ASSESSEE IN THIS APPEA L IS RELATING TO DENIAL OF RENEWAL OF REGISTRATION U/S 80G OF THE IT ACT. 3. THE BRIEF FACTS OF THIS ISSUE ARE THAT LD. CIT-S ILIGURI REFUSED TO RENEW THE REGISTRATION U/S 80G(5)(VI) OF THE IT ACT, 1961. MA INLY BY OBSERVING THAT ASSESSEE IS CHARGING FEES FOR USAGE OF THE BHAWAN FOR CEREMONIE S AND THE AMOUNT IS ALSO NOT NOMINAL. HENCE IT IS CLEARLY UNDERSTOOD THAT THE CO NSTRUCTION AND MAINTENANCE OF THE HALL BY ASSESSEE IS PURELY OF COMMERCIAL ACTIVITY. 2 4. AT THE TIME OF HEARING THE LD. COUNSEL APPEARING ON BEHALF OF ASSESSEE HAS SUBMITTED THAT UNDER SIMILAR FACTS AND CIRCUMSTANCE S THIS TRIBUNAL IN THE CASE OF UTTAR BANGAL MAHESWARI SEVA TRUST VS CIT-SILIGURI VIDE IT A NO.85/KOL/2010 DATED 16.09.2011 HAS DIRECTED LD. CIT TO GRANT THE RENEWA L OF REGISTRATION. THEREFORE HE REQUESTED TO DIRECT LD. CIT TO GRANT RENEWAL OF REG ISTRATION U/S 80G OF THE IT ACT IN THIS CASE ALSO. HE HAS ALSO FILED COPY OF THE SAME. 5. ON THE OTHER HAND, THE LD. DR APPEARING ON BEHAL F OF THE REVENUE COULD NOT RAISE ANY OBJECTION BY BRINGING ANY CONTRADICTORY D ECISION AGAINST TRIBUNALS ORDER. 6. AFTER HEARING THE RIVAL SUBMISSIONS AND ON CAREF UL PERUSAL OF MATERIALS AVAILABLE ON RECORD, THIS TRIBUNAL IN THE CASE OF U TTAR BANAL MAHESWARI SEVA TRUST VS CIT-SILIGURI (SUPRA) HAS HELD AS UNDER : 6. .AFTER HEARING THE RIVAL SUBMISSIONS AND ON CAREFUL PERUSAL OF MATERIALS AVAILABLE ON RECORD, THIS TRIBUNAL IN THE CASE OF D INODIA EDUCATIONAL SOCIETY VS CIT SILIGURI (SUPRA) HAS DIRECTED LD. CIT TO GRA NT RENEWAL OF REGISTRATION U/S 80G OF THE IT ACT BY OBSERVING THAT THE LD. COMMISS IONER OF INCOME TAX HAS ONLY TO SEE WHILE GRANTING RECOGNITION UNDER SECTIO N 80G(5) OR CONTINUING THEREIN WHETHER THE SOCIETY FULFILS THE CONDITIONS LAID DOWN IN CLAUSES (I) TO (V) OF SECTION 80G(5) OF THE IT ACT. IT IS OBSERVED THA T THIS TRIBUNAL HAS CONSISTENTLY TAKING A VIEW THAT WHILE GRANTING THE REGISTRATION U/S 80G OF THE IT ACT THE COMMISSIONER OF INCOME TAX IS TO SATISFY TH AT ALL THE CONDITIONS LAID DOWN IN CLAUSES (I) TO (V) OF SUB-SECTION OF SECTIO N 80G OF THE IT ACT ARE FULFILLED BY THE INSTITUTION OR FUND AS PER RULE 11 AA(4) OF THE IT RULES, 1962. IT IS FURTHER OBSERVED THAT AO WHILE DOING THE ASSESSM ENT FOR ASSESSMENT YEAR 2008-09 DATED 29.11.2010 HAS OBSERVED AS UNDER : THE AIMS AND OBJECTS OF THE TRUST ARE DISCUSSED. T HE TRUST RUNS A COMMUNITY HALL AT CONCESSIONAL RATES. THE TRUST HAD SHOWN NET INCOME OF RS.3,88,150/- AND CLAIMED EXEMPTION U/S 12A OF THE ACT. BILLS AND VOUCHERS AND REGISTERS FOR RECEIPTS AND EXPENSES AS APPEARIN G IN ITS INCOME & EXPENDITURE ACCOUNT WERE PRODUCED WHICH WERE CHECKE D. THE TRANSACTIONS WERE ALSO VERIFIED FROM THE BANK STATEMENT OF ASSES SEE TRUST. THE EXPENSES AS DEBITED IN ITS INCOME & EXPENDITURE ACCOUNT WERE ALSO VERIFIED KEEPING INTO PERSPECTIVE THE CONDITIONS LAID DOWN IN SECTIO N 11,12 & 13 OF THE I.T.ACT. KEEPING IN VIEW OF THE ABOVE, WE DIRECT LD. CIT TO RANT RENEWAL OF REGISTRATION U/S 80G OF THE IT ACT. 3 6.1. KEEPING IN VIEW OF THE FACT THAT IN THE PRESEN T CASE FACTS ARE IDENTICAL WITH THAT OF THE ONE DECIDED ALREADY WE FIND NO REASON TO DEV IATE FROM THE EARLIER ORDERS OF THE TRIBUNAL. THEREFORE RESPECTFULLY FOLLOWING THE SAME WE DIRECT LD. CIT TO GRANT RENEWAL OF REGISTRATION U/S 80G OF THE IT ACT IN THIS CASE ALSO. 7. IN THE RESULT THE APPEAL OF ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON 21.09.2011. SD/- SD/- , , , , MAHAVIR SINGH, JUDICIAL MEMBER . .. .!' !'!' !'. .. . , ,, , #$ #$ #$ #$ , C.D.RAO, ACCOUNTANT MEMBER. ( (( ('$ '$ '$ '$) )) ) DATE: 21.09.2011. #5 0 .6 7#6(8- COPY OF THE ORDER FORWARDED TO: 1. UTTAR BANGA MARWARI SEVA TRUST, 21/2, MILE, SEVOKE ROAD, SILIGURI. 2 THE CIT, SILIGURI. 3. THE CIT, 4. THE CIT(A)- 5. DR, KOLKATA BENCHES, KOLKATA /6 ./ TRUE COPY, #5&2/ BY ORDER, DEPUTY /ASST. REGISTRAR , ITAT, KOLKATA BENCHES R.G.(.P.S.)