Azhagiya Kadan Arakattalai (AKA) Qarlan Hasana Charitable Trust, CHENNAI V. DIT, CHENNAI

ITA 2175/CHNY/2010

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 4869 (ITAT-CHENNAI)
• Duration Of Justice: 5 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-06-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 21-06-2011
• Assessment Year: misc
• Appeal Filed On: 24-12-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: N O N E
• Keywords: Charitable institution
• Section: 80G; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BENCH C, CHENNAI B E F O R E DR. O.K.NARAYANAN, VICE PRESIDENT AND SHRI HARI OM MARATHA, JUDICIAL MEMBER .. I.T.A. NOS.2175 & 2176(MDS)/2010 AZHAGIYA KADAN ARAKATTALAI TH E DIRECTOR OF INCOME- (AKA) QARLAN HASANA TAX (EXEMPTIONS), CHARITABLE TRUST, VS. CHENNAI. 4/23, ELLAPPAN ST., PUDUPET, CHENNAI-600 002. PAN AACTA6274E. (APPELLANT) (RESPONDENT) APPELLANT BY : N ONE RESPONDENT BY: SHRI R.VISWANATHAN, JT. COMMISSIONER OF I.T. O R D E R PER DR.O.K.NARAYANAN, VICE-PRESIDENT: THESE APPEALS ARE FILED BY THE ASSESSEE AGAINST T HE ORDER OF THE DIRECTOR OF INCOME-TAX(EXEMPTIONS) DENYING R EGISTRATION UNDER SECTION 12AA AND ALSO IN REFUSING THE APPROVAL UNDE R SECTION 80G OF ITA NOS.2175 & 2176(MDS)/2010 2 THE INCOME-TAX ACT, 1961. THE SAID ORDER IS PASSED BY THE DIRECTOR OF INCOME-TAX (EXEMPTIONS) AT CHENNAI THROUGH HIS PROC EEDINGS DATED 29-9-2010. 2. WHEN THE MATTER WAS CALLED ON FOR HEARING, NOBO DY WAS PRESENT FOR THE ASSESSEE INSPITE OF NOTICE. THEREF ORE, WE PROCEED TO DISPOSE OF THE MATTER EX-PARTE, QUA THE ASSESSEE AF TER HEARING SHRI R.VISWANATHAN, THE LEARNED JOINT COMMISSIONER OF IN COME-TAX, APPEARING FOR THE REVENUE. 3. IT IS SEEN THAT REGISTRATION HAS BEEN DENIED BY THE DIRECTOR OF INCOME-TAX(EXEMPTIONS) ON THE GROUND THAT ACTIVI TIES OF RUNNING A FREE HOSPITAL AND A MEDICAL DIAGNOSTIC LABORATORY A RE NOT SEEN AS PER THE OBJECTS OF THE TRUST DEED. BUT THIS OBJECTION HAS NOT BEEN ELABORATED BY THE DIRECTOR OF INCOME-TAX(EXEMPTIONS ). IF THE ASSESSEE IS RUNNING A FREE HOSPITAL, IT IS DEFINITE LY A CHARITABLE PURPOSE. BUT WHERE RUNNING OF A HOSPITAL IS NOT ID ENTIFIED AS ONE OF THE OBJECTS OF THE ASSESSEE TRUST, THE MATTER IS TO BE CLARIFIED. THEREFORE, WE FEEL THAT THE MATTER REQUIRES RECONSI DERATION. THE ORDER OF THE DIRECTOR OF INCOME-TAX(EXEMPTIONS) IS SET ASIDE AND THE ISSUE IS REMITTED BACK TO HIM TO CONSIDER THE ISSUE OF REGISTRATION ITA NOS.2175 & 2176(MDS)/2010 3 UNDER SECTION 12AA AND APPROVAL UNDER SECTION 80G A FRESH AND IN ACCORDANCE WITH LAW AFTER HEARING THE ASSESSEE. 4. IN RESULT THESE APPEALS FILED BY THE ASSESSEE A RE TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ON TUESDAY, THE 21 ST DAY OF JUNE, 2011 AT CHENNAI. SD/- SD/- (HARI OM MARATHA) (DR. O.K.NARAYANAN) JUDICIAL MEMBER VICE-PRESIDENT CHENNAI, DATED THE 21 ST JUNE, 2011. V.A.P. COPY TO: (1) APPELLANT (2) RESPONDENT (3) CIT (4) CIT(A) (5) D.R. (6) G.F.