Vihangam Yoga Prachar and Social Welfare Trust., Lucknow V. Commissioner of Income Tax-II, Lucknow

ITA 231/LKW/2012

• Counselvise Citation: 23123714 RSA 2012
• Duration Of Justice: 1 year(s) 3 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-08-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 06-06-2013
• Assessment Year: misc
• Appeal Filed On: 30-04-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A, LUCKNOW BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI. PRAMOD KUMAR, ACCOUNTANT MEMBER ITA NO.231/LKW/2012 VIHANGAM YOGA PRACHAR AND SOCIAL WELFARE TRUST VILLA G E MALLAH P UR, LUCKNOW V. CIT-II LUCKNOW PAN:AABTV2315C ( A PP ELLANT ) ( RES P ONDENT ) APPELLANT BY: SHRI. S. C. AGGARWAL, ADVOCATE RES P ONDENT B Y :SHRI. ALOK MITRA, D.R. DATE OF HEARING: 06.06.2013 DATE OF PRONOU NCEMENT: 07.08.2013 O R D E R PER SUNIL KUMAR YADAV: THIS APPEAL IS PREFERRED BY TH E ASSESSEE AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME-TAX DENYING RECOGNITI ON UNDER SECTION 80G(5)(VI) OF THE INCOME-TAX ACT, 1961 (HEREINAFTER CALLED IN SHORT THE ACT'). 2. THE FACTS IN BRIEF BORNE OUT FROM THE RECORD ARE THAT THE ASSESSEE- SOCIETY WAS ENGAGED IN CHARITABLE ACTI VITIES AND HAS FILED APPLICATION FOR GRANT OF RECOGNITION UNDER SECTION 80G(5)(VI) OF TH E ACT ON 25.5.2009 WHICH WAS DENIED BY THE LD. COMMISSIONER OF INCOME-TAX ON THE GROUND THAT THE ASSESSEE WAS NOT ENGAGED IN CHARITABLE ACTIVITIES. :-2-: 3. NOW THE ASSESSEE IS BEFORE THE TR IBUNAL WITH THE SUBMISSION THAT THE ASSESSEE-SOCIETY HAS PL ACED EVIDENCE BE FORE THE LD. CO MMISSIONER OF INCOME-TAX WITH REGARD TO THE OBJE CTS AND ACTIVITIES OF THE ASSESSEE- SOCIETY. COPIES OF THE OBJECT OF THE ASSESSEE-SOCIETY AND DOCUMENTARY EVIDENCE WITH REGARD TO ORGANIZING YO GA CAMPS UNDERTAKEN BY THE ASSESSEE IN ORDER TO ACHIEVE THE CHARITABLE OB JECT WAS ALSO FILED BEFORE THE LD. COMMISSIONER OF INCOME-TAX. THE LD . COMMISSIONER OF INCOME-TAX, WITHOUT POINTING OUT ANY DEFECT OR BRINGING OUT ANYTHING ON RECORD TO SHOW THAT THE ASSESSEE WAS INVOLVED IN ANY ACTIVITY OTHER THAN CHARIT ABLE, HAS DENIED RECOGNITION UNDER SECTION 80G(5)(VI) OF THE ACT. SINCE NOTHING HAS BEEN BROUGHT ON RECORD BY THE LD. COMMISS IONER OF INCOME-TAX WHILE DENYING RECOGNITION UNDER SECTION 80G(5)(VI) OF THE ACT, THE LD. COMMISSIONER OF INCOME-TAX MAY BE DIRECTED TO GRAN T RECOGNITION UNDER SECTION 80G(5)(VI) OF THE ACT TO THE ASSESSEE-SOCIETY. 4. THE LD. D.R., ON THE OTHER HAND , HAS PLACED RELIANCE UPON THE ORDER OF THE LD. COMMISSIONER OF INCOME-TAX. 5. HAVING GIVEN A THOUGHTFUL CONSIDER ATION TO THE RIVAL SUBMISSIONS AND FROM A CAREFUL PERUSAL OF THE RECORD, WE FIND THAT IN THE FIRST ROUND THE TRIBUNAL REMANDED THE ISSUE BACK TO TH E FILE OF THE LD. COMMISSIONER OF INCOME-TAX WITH A DIRECTION TO ADJUDICA TE THE ISSUE AFRESH AFTER AFFORDING DUE AND REASONABLE OPPORTUNITY OF BE ING HEARD TO THE ASSESSEE. IN THE SECOND ROUND BEFORE THE LD. COMMISSIONER OF INCOME-TAX, THE ASSESSEE HAS PLACED EVIDENCE WITH REGA RD TO ORGANIZATION OF YOGA CAMPS. BESIDES, BALANCE SHEET, INCOME & EXPENDITURE ACCOUNT FOR THE LAST TWO YEARS WERE ALSO FILED. THE LD. COMMISSIONER OF INCOME-TAX DENIED RECOGNITION UNDER SECTION 80G(5)(VI) OF THE ACT TO THE ASSESSEE-SOCIETY ONLY FOR THE REASON THAT THE ASSESSEE WAS NOT ENGAGED IN AN Y OTHER ACTIVITY EXCEPT ORGANIZING YOGA CAMP. ONE MORE REASON STATED BY THE LD. COMMIS SIONER OF INCOME- TAX FOR DENIAL OF RECOGNITION UNDER SE CTION 80G(5)(VI) OF THE ACT IS THAT :-3-: DOMINANT OBJECT OF THE ASSESSEE-SOCIETY IS TO RUN/ESTABLISH HOSPITALS ETC AND TO IMPART MEDICAL TREATMENT TO POOR AND SENIOR CITIZENS . BUT HE HAS NOT BROUGHT OUT ANYTHING ON RE CORD TO ESTABLISH THAT THE ASSESSEE-SOCIETY WAS EVER ENGAGED IN ANY ACTIVI TY OTHER THAN CHARITABLE . UNDOUBTEDLY ORGANIZING YOGA CLASSES, ONE OF THE OBJECTS OF TH E ASSESSEE-SOCIETY, IS ALSO CHARITABLE IN NATURE. SINCE THE LD. COMMISSIONER OF INCOME-TAX HAS NOT BROUGHT OUT ANYTHING ON RECORD TO DEMONSTRATE TH AT THE ASSESSEE-SOCIETY WAS ENGAGED IN NON-CHARITABLE ACTIVITY, DENIAL OF RECOGNITION UNDER SE CTION 80G(5)(VI) OF THE ACT IS NOT PROPER. WE ACCORDI NGLY SET ASIDE THE ORDER OF THE LD. COMMISSIONER OF INCOME-TAX AND DIRE CT HIM TO GRANT RECOGNITION UNDER SECTION 80G(5)(VI) OF THE ACT TO THE ASSESSEE-SOCIETY. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN TH E OPEN COURT ON 7.8.2013. SD/- SD/- [PRAMOD KUMAR] [S UNIL KUMAR YADAV] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED:7.8.2013 JJ:2806 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR ASSISTANT REGISTRAR