Gopsai Aviandan Sangha, Paschim Medinipur V. C.I.T.(Exemption), Kolkata

ITA 232/KOL/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 6600 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 1 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-04-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 21-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: IMOKABA JAMIR
• Keywords: Loose papers; Document seized; Charitable institution; Opportunity of being heard; Principle of natural justice; Procedural lapse; Capital receipt; Benefit of exemption; Cancellation of registration; Documents seized
• Section: 143(3); 12A; 12AA; 191; 13; 10(23C); 147; 12; 10; 11

Judgement Text

ITA NOS. 232 & 233/KOL/2020 ASS ESSMENT YEAR: 2013-2014 GOPSAI AVINANDAN SANGHA 1 IN THE INCOME TAX APPELLATE TRIBUNAL, B BENCH, KOLKATA [VIRTUAL COURT HEARING] BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER & SHRI A.T. VARKEY, JUDICIAL MEMBER I.T.A. NOS. 232 & 233/KOL/2020 ASSESSMENT YEAR: 2013-2014 GOPSAI AVINANDAN SANGHA,........................... ............................. APPELLANT GOPSAI CHANDRAKONA TOWN, PASCHIM MEDINIPUR-721201 [PAN:AAATG8930F] -VS.- COMMISSIONER OF INCOME TAX (EXEMPTION), KOLKATA,... ........... RESPONDENT 10B, MIDDLETON STREET, KOLKATA-700071 APPEARANCES BY: SHRI SOUMITRA CHOUDHURY, ADVOCATE APPEARED ON BEHAL F OF THE ASSESSEE SHRI IMOKABA JAMIR, CIT, APPEARED ON BEHALF OF THE REVENUE DATE OF CONCLUDING THE HEARING : MARCH 31, 2021 DATE OF PRONOUNCING THE ORDER : APRIL 12, 2021 O R D E R PER SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER:- BOTH THESE APPEALS ARE FILED BY THE ASSESSEE. ITA NO. 232/KOL/2020 IS FILED AGAINST THE ORDER OF LD. COMMISSIONER OF I NCOME TAX (EXEMPTIONS), KOLKATA DATED 18.12.2019, WHEREIN THE APPLICATION OF THE ASSESSEE FOR GRANT OF REGISTRATION UNDER SECTION 12 AA OF THE INCOME TAX ACT, 1961 (THE ACT) WAS REJECTED VIDE ORDER DATED 18.12.2019. ITA NO. 233/KOL/2020 IS FILED AGAINST THE ORDER OF LD. COMM ISSIONER OF INCOME TAX (EXEMPTIONS), KOLKATA DATED 26.12.2019, WHEREIN THE APPLICATION OF THE ASSESSEE UNDER SECTION 80G(5)(VI) FOR GRANT OF APPROVAL WAS ALSO REJECTED. ITA NOS. 232 & 233/KOL/2020 ASS ESSMENT YEAR: 2013-2014 GOPSAI AVINANDAN SANGHA 2 2. WE FIRST TAKE UP THE ITA NO. 232/KOL/2020. THE A SSESSEE IS A SOCIETY ENGAGED IN IMPARTING EDUCATION AS EDUCATION AL INSTITUTION THROUGH DIFFERENT UNITS I.E. INSTITUTE OF SCIENCE & TECHNOLOGY (IST), PRIMARY TEACHERS TRAINING INSTITUTE (PTTI) AND BEN GAL COLLEGE OF TEACHERS EDUCATION (BCTE) UNDER THE AEGIS OF GOPSA I AVINANDAN SANGHA (GAS), WHICH IS THE HEAD OFFICE. APPLICATION FOR R EGISTRATION UNDER SECTION 12AA WAS REJECTED VIDE ORDERS DATED 03.07.2 013 BY THE LD. CIT, KOLKATA-XIX. APPEAL WAS FILED BEFORE THE ITAT, B BENCH, KOLKATA IN ITA NO. 2244/KOL/2013. FURTHER APPLICATION FOR REGISTRA TION UNDER SECTION 12AA WAS REJECTED VIDE ORDERS DATED 31.10.2014 BY L D. CIT, KOLKATA-XIX. THE ASSESSEE FILED APPEAL BEFORE THE ITAT, B BENC H, KOLKATA IN ITA NO. 2156/KOL/2014. ITAT, B BENCH, KOLKATA PASSED A CO NSOLIDATED ORDER DATED 03.01.2018 ADJUDICATING THAT, THE ELIGIBILITY OF THE ASSESSEE FOR REGISTRATION UNDER SECTION 12AA AND APPROVAL U/S 80 G(5)(VI) OF THE ACT HAS TO BE DECIDED ON MERITS RATHER THAN ON THE BASI S OF DEFAULT BY THE ASSESSEE SETTING ASIDE THE ORDERS OF THE LD. CIT, K OLKATA-XIX. CONSEQUENT UPON THE ORDER OF THE ITAT, B BENCH, KOLKATA, LD. CIT (EXEMPTIONS), KOLKATA ISSUED A SHOW CAUSE NOTICE DATED 30.08.2019 REQUISITIONING EITHER QUERIES WHICH ARE ALL REGARDING APPLICATION OF INCOME AND NOT RELATING TO THE MATTER OF REGISTRATION. DETAILED CO MPLIANCES HAVE BEEN MADE AGAINST THE SHOW CAUSE NOTICE. THE ASSESSEE SU BMITTED THAT THE QUERIES RAISED BY THE LD. CIT (EXEMPTIONS) WERE OUT SIDE THE AMBIT FOR CONSIDERING THE GRANT OF REGISTRATION, SINCE ALL TH E QUERIES WERE RELATING TO APPLICATION OF INCOME WHICH WERE A SUBJECT MAT TER OF ASSESSMENT AND NOT OF REGISTRATION. THE LD. CIT (EXEMPTIONS), KOLK ATA WHILE REJECTING THE APPLICATION FOR GRANT OF REGISTRATION U/S 12AA OF T HE ACT, HAS TAKEN THE BASIS FOR SUCH REJECTION, FROM THE REJECTION ORDER OF THE LD. CCIT-X, WHO REJECTED THE APPLICATION FOR EXEMPTION UNDER SECTIO N 10(23C)(VI) OF THE ACT TO THE ASSESSEE VIDE ORDER DATED 22.07.2013. LD . CIT (EXEMPTION), KOLKATA IN HIS REJECTION ORDER DATED 18.12.2019. TH E OBSERVATIONS SO MADE BY THE LD. CCIT-X, KOLKATA IN HIS ORDER REJECT ING APPLICATION UNDER SECTION 10(23C)(VI) OF THE ACT DID NOT BEAR ANY SIG NIFICANCE IN THE REGULAR ITA NOS. 232 & 233/KOL/2020 ASS ESSMENT YEAR: 2013-2014 GOPSAI AVINANDAN SANGHA 3 ASSESSMENTS AS WELL AS REOPENED ASSESSMENTS. ASSESS ING OFFICERS COULD NOT FIND ANY OCCASION TO MAKE ANY ADDITION AND/OR D ISALLOWANCES. 3. THE LD. CIT(EXEMPTIONS), KOLKATA REJECTED THE A PPLICATION OF THE ASSESSEE FOR GRANT OF REGISTRATION UNDER SECTION 12 AA OF THE ACT ON THE FOLLOWING GROUNDS:- A PERUSAL OF THE RECORDS REVEALS THAT THE ASSESSEE WAS REGISTERED UNDER SECTION 10(23C)(VI) OF THE INCOME TAX ACT AND THE LD. CHIEF CIT-X, KOLKATA VIDE HIS ORDER DATED 22.07.2013 CANCELLED T HE REGISTRATION OF THE ASSESSEE ON THE FOLLOWING GROUNDS:- (I) SHRI PRADIP GHOSH AND SHRI PRAVASH GHOSH WITHDREW O F TRUST MONEY IN CASH FOR PERSONAL PURPOSES IN THE NA ME OF MISCELLANEOUS AND FUEL EXPENSES. (II) LARGE AMOUNT WAS SPENT ON PERSONAL CHARITIES OUT OF THE TRUST FUNDS. THUS THE FUNDS OF THE ASSESSEE WER E NOT UTILIZED FOR APPLYING SOLELY EDUCATIONAL PURPOS ES. (III) CASH WAS WITHDRAWN FROM THE TRUST AND NO ENTRY WAS FOUND IN THE CASH BOOK. (IV) TRUST PAID COMMISSION ON ACCOUNT OF ADMISSION. (V) CASH WAS WITHDRAWN FOR PERSONAL PURPOSES IN THE NAME OF PAYMENTS TO AICTE, WBUT, PLANTATION, BRICKS , ETC. (VI) INCOME/FUND/PROPERTY OF THE TRUST WAS UTILIZED FOR CONSTRUCTION OF PERSONAL RESIDENCES OF SHRI PRADIP GHOSH. (VII) FUND OF THE TRUST WAS UTILIZED FOR PERSONAL TRAVEL PURPOSES, WHICH COULD NOT BE CORRELATED WITH EDUCATION ACTIVITIES. (VIII) SEVERAL INSTANCES WERE THERE IN WHICH TRUST FUND WA S NOT UTILIZED FOR EDUCATION PURPOSES. ITA NOS. 232 & 233/KOL/2020 ASS ESSMENT YEAR: 2013-2014 GOPSAI AVINANDAN SANGHA 4 (IX) HUGE EXPENDITURE WAS INCURRED ON ADVERTISEMENT, HENCE IT WAS INFERRED THAT THE TRUST WAS RUNNING COMMERCIAL ACTIVITIES. (X) EXPENDITURE ON PLACEMENT WAS FOUND TO BE NON- EDUCATIONAL ACTIVITY. (XI) SUPPRESSION OF RECEIPTS WAS FOUND IN THE ACCOUNTS O F THE TRUST; (XII) FUND OF THE INSTITUTION WAS ALSO WITHDRAWN FOR PERSONAL PURPOSES FROM SEVERAL RESERVE FUNDS DURING THE FY 2010-11. (XIII) CORPUS DONATIONS WERE NOTHING BUT THE FEE CHARGED HAD TO BE REQUIRED TO BE INCLUDED IN THE GROSS RECE IPTS. 4. THE ASSESSEE SUBMITTED AS FOLLOWS ON EACH OF THE ABOVE OBJECTIONS TO CIT(EXEMPTIONS) POINT-WISE:- A LETTER NO. 3961 DATED 13.03.20 \3 WAS ISSUED MAK ING REQUISITION TO FURNISH SOME DETAILS SPECIFIED THERE IN FIXING THE HEARING ON 09.04.2013. THE SAID REQUISITION DID NOT REQUIRE PRODUCTION OF BOOKS OF ACCOUNTS WITH SUPPORTING EVI DENCE(S). YOUR ASSESSEE ON THE SPECIFIED DATE OF HEARING APPE ARED AND FILED AN ADJOURNED PETITION DESCRIBING THE REASON A S TO WHY IT WAS NOT POSSIBLE FOR US TO COMPLY THE FURNISHING OF REQUISITIONED DETAILS. PERTINENT TO MENTION HERE THAT ALL THE BOO KS ALONGWITH RELATED DOCUMENTS HAD BEEN KEPT IMPOUNDED BY THE LD . CCLT-X, KOLKATA FOR VERIFICATION IN THE PROCEEDINGS U/S. 10 (23C)(VI) OF THE I.T. ACT, 1961. THIS FACT WAS DISCLOSED THROUGH SUCH ADJOURNMENT PETITION (COPIES ENCLOSED AND MARKED AS PAGE - 21 TO 32). IT WOULD NOT BE IRRELEVANT MENTIONING THAT WE ARE YET TO RECEIVE OUR ENTIRE BOOKS OF ACCOUNTS, BILLS, VOUCHE RS, BANK STATEMENTS AND OTHER DOCUMENTS FROM 01.04.2008 TO 3 1.03.2013 SO IMPOUNDED AND KEPT BY LD. CCIT-X, KOLKATA (REFER PAGE - 33). IN BETWEEN, WE HAD BEEN PROVIDED SOME PHOTOCOPIES O F THE IMPOUNDED DOCUMENTS AS PER HON 'BLE HIGH COURT'S OR DER SO REQUIRED FOR THE ASSESSMENT PROCEEDINGS FOR THE ASS ESSMENT YEARS 2009-2010, 2010-2011, 2011- 2012 AND 2012-20: 13. THIS FACT OF INABILITY TO PRODUCE BOOKS OF ACCOUNTS WAS MISSING IN THE ORDER: OF THE LD. CIT-XIX REJECTING GRANT OF REGIST RATION U/S. 12AA OF THE ACT PARTICULARLY WHEN ALL THE BOOKS OF ACCOUNTS ALONGWITH RELATED DOCUMENTS ARE LYING WITH THE INCO ME TAX DEPARTMENT ONLY. II) THE POINT-WISE REQUISITIONED DETAILS AS SPECIFI ED IN THE LETTER NO. 3961 DATED 13.03.2013 HAD BEEN PROVIDED ALONGWI TH ITA NOS. 232 & 233/KOL/2020 ASS ESSMENT YEAR: 2013-2014 GOPSAI AVINANDAN SANGHA 5 COMPLETE DETAILS ON 06.05.2013 THROUGH A COVERING L ETTER AND THIS FACT MAY KINDLY BE CORROBORATED FROM THE CERTI FIED COPIES OF THE ORDER SHEET (COPIES ENCLOSED AND MARKED AS PAGE -23, 28 & 29). SO, ALL THE RELEVANT INFORMATION REQUIRED FOR GRANTING REGISTRATION WERE MADE AVAILABLE BEFORE THE LEARNED C.J.T.-XIX, KOLKATA DURING THE COURSE OF PROCEEDINGS UNDERTAKEN . III) IN SPITE OF THE PRIOR INFORMATION OF IMPOUNDIN G OF ALL BOOKS AND RELATED DOCUMENTS BY THE LD. CCIT-X, KOLKATA FO R THE PROCEEDINGS U/S. 10(23C)(VI), LD. CIT-XIX, KOLKATA ISSUED THE LETTER NO. 1065 DATED 24.06.2013 INTER-ALIA MENTION ING THAT FOR NON-PRODUCTION OF BOOKS OF ACCOUNT THE APPLICATION FOR REGISTRATION U/S. 12A SHALL BE REJECTED. THIS IS AB SOLUTELY A CASE OF VIOLATION OF NATURAL JUSTICE AS WELL AS ARBITRAR INESS AND UNJUSTIFIED. IV) AT THE STAGE OF GRANT OF CERTIFICATE U/S. 12A, THE ONLY ENQUIRY WHICH COULD POSSIBLY BE MADE WOULD BE WHETHER THE S OCIETY HAS ACTUALLY MADE AN APPLICATION IN TIME AND WHETHER TH E ACCOUNTS OF THE SOCIETY ARE MAINTAINED IN THE MANNER AS SUGG ESTED BY THE SAID SECTION. BEYOND THAT THE SCOPE OF ENQUIRY WOULD NOT GO (PLEA SE REFER NEW LIFE IN CHRIST EVANGELISTIC ASSOCIATION (NLC) VS. C IT (2000) 111 TAXMAN 16 (MAD). IN THE INSTANT CASE OF YOUR APPELL ANT, WE HAVE MADE THE APPLICATION FOR REGISTRATION U/S. L2A IN T IME AND ALL THE BOOKS OF ACCOUNTS OF OUR SOCIETY HAD BEEN MAINTAINE D IN THE MANNER AS SUGGESTED BY THE PROVISIONS OF THE SECTIO N - 12A. 2. WHILE CONSIDERING GRANTING OF REGISTRATION U/S. L2AA, YOUR HONOUR SHALL SATISFY YOURSELF ONLY ABOUT GENUINENES S OF ACTIVITIES OF THE INSTITUTION IN ACCORDANCE WITH ITS OBJECTS. [PLEASE REFER THE JUDGEMENT OF PIMS MEDICAL & EDUCATION CHARITABL E SOCIETY VS. CIT (2013) 56 SOT 522 (CHD)]. IT IS ALSO A SETT LED LAW NOW THAT AT THE STAGE OF GRANTING REGISTRATION, OBJECTS OF THE SOCIETY AND NOT ACTIVITIES OR PURPORTED UTILIZATION OF ITS INCOME FOR CHARITABLE PURPOSES, HAS TO BE CONSIDERED BY THE CO MMISSIONER [PLEASE REFER CIT VS. BKK MEMORIAL TRUST (2013) 213 TAXMAN 1 (PUNJ & HAR.) & DIT VS. MEENAKSHI AMMA ENDOWMENT TRUST(2013) 219 TAXMAN 136 (KAR)]. SECTION 12AA PROVIDES FOR A PROCEDURE TO BE FOLLOWE D FOR GRANT OF REGISTRATION TO A TRUST OR INSTITUTION. THE COMM ISSIONER SHALL CALL FOR DOCUMENTS AND INFORMATION AND HOLD ENQUIRI ES REGARDING THE GENUINENESS OF THE TRUST OR INSTITUTION. AFTER HE IS SATISFIED ABOUT THE CHARITABLE NATURE OF THE OBJECTS AND GENU INENESS OF THE ACTIVITIES OF THE INSTITUTION, HE WILL PASS AN ORDER GRANTING REGISTRATION. CONVERSELY, IF HE IS NOT SO SATISFIED HE WILL PASS AN ORDER REFUSING REGISTRATION, SUBJECT TO THE CONDITI ON THAT AN OPPORTUNITY OF BEING HEARD SHALL BE PROVIDED TO THE APPLICANT AND THE REASON FOR REFUSAL OF REGISTRATION SHALL BE MENTIONED IN SUCH ORDER. ITA NOS. 232 & 233/KOL/2020 ASS ESSMENT YEAR: 2013-2014 GOPSAI AVINANDAN SANGHA 6 LD. CIT-XIX, KOLKATA IN HIS ORDER DATED 03.07.2013, WAS REMAINED SATISFIED ABOUT THE CHARITABLE NATURE OF T HE OBJECTS OF THE INSTITUTION (PLEASE REFER THE PAGE MARKED AS 14 ). REGARDING GENUINENESS OF ACTIVITIES, HE CONCLUDED UNILATERALL Y AS WELL AS ARBITRARILY THAT THE APPLICANT FAILED TO ESTABLISH THE GENUINENESS OF ITS ACTIVITIES FOR NON-PRODUCTION OF BOOKS ESPEC IALLY WHEN THE CAUSE OF INCAPACITY TO PRODUCE THE BOOKS OF ACCOUNT FOR VERIFICATION BEFORE HIM WAS AMPLY AND SUFFICIENTLY PROVED DURING THE PROCEEDINGS. PERTINENT TO MENTION HERE THAT WHILE PASSING THE OR DERS U/S. 10(23C)(VI) OF THE I.T. ACT, 1961, NEITHER LD. CCIT -X, KOLKATA NOR LD. CCIT-7, KOLKATA NOR LD.CIT(EXEMPTION), KOLKATA IN THEIR ORDERS DATED 22.07.2013, 29.05.2015 AND 29.12.2017 RESPECTIVELY (COPIES ENCLOSED AND MARKED AS PAGE - 34 TO 86), ME NTIONED THAT THE ACTIVITIES OF THE APPLICANT ARE NOT GENUINE. AP PLICATIONS U/S. 10(23C)(VI) OF THE LT. ACT, 1961 MADE BY THE APPLIC ANT HAVE BEEN REJECTED FOR SOME PROCEDURAL LAPSES IN RECORDING SO ME EXPENDITURES IN THE BOOKS OF ACCOUNTS OF THE APPLIC ANT AS OBSERVED BY THE LD. CCIT-X, KOLKATA. PROCEDURAL LAP SES IN RECORDING OF SOME EXPENDITURE IN THE BOOKS OF ACCOU NTS CAN NEVER BE TAKEN TO BE A SYNONYM TO THE GENUINENESS O F THE ACTIVITIES OF THE INSTITUTION. [PLEASE REFER THE CA SE CIT VS. RED ROSE SCHOOL (2007) 163 TAXMANN 19 (AIL.)]. WHILE CO NSIDERING THE APPLICATION FOR REGISTRATION, SECTION 12AA DOES NOT SPEAK ANYWHERE THAT THE CIT SHALL ALSO SEE THAT THE INCOM E DERIVED BY THE INSTITUTION IS NOT BEING SPENT FOR CHARITABLE P URPOSE. ALSO PERTINENT THAT CONSEQUENT UPON THE ORDER OF LD . CCIT-X. KOLKATA DATED 22.07.2013. REGULAR ASSESSMENT OF THE SOCIETY EITHER U/S. 147 OR U/S. 143(3) HAVE BEEN MADE CONTI NUOUSLY FROM ASSESSMENT YEAR 2009-20 ONWARDS I.E., FROM ASSESSME NT YEARS 2009-2010, 2010-2011, 2011-2012, 2012-2013, 2014-20 15, 2015- 16 & 2016 - 17. IN ALL SUCH REGULAR ASSESSMENTS, TH E ASSESSING OFFICER CATEGORICALLY FOUND AND MENTIONED THAT THE APPLICANT - SOCIETY HAS BEEN ENGAGED IN THE FIELD OF 'EDUCATION AL ACTIVITY' ONLY. COPIES OF ALL SUCH ASSESSMENT ORDERS ARE ENCL OSED HEREIN FOR YOUR KIND PERUSAL AND MARKED AS PAGE - 87 TO 117. T HE RELEVANT PORTION OF EACH ORDER (PAGE NOS. 87, 91, 98,104,109 & 114) IS MARKED IN FLUORESCENT COLOUR TO PROVE THE GENUINENE SS OF OUR ACTIVITIES IN THE FIELD OF IMPARTING EDUCATION SO A S TO CORROBORATE OUR CLAIM AS WELL. WE, ONCE AGAIN, CLAI M THAT THE OBJECT OF OUR SOCIETY IS ONLY EDUCATION AND THUS GE NUINE. MOREOVER, WE ALSO CLAIM THAT THE ACTIVITIES ARE ALW AYS CARRIED OUT IN ACCORDANCE WITH THE OBJECTS OF OUR SOCIETY. 3. KIND ATTENTION OF YOUR HONOUR IS ALSO ~ TO THE F ACT THAT PROCEEDING U/S. 10(23C)(VI) OF THE ACT IS AN INDEPE NDENT PROCEEDING AND REJECTION OF EXEMPTION U/S. 10(23C)( VI) CANNOT BE MADE THE GROUND FOR CANCELLATION OF REGISTRATION U/S. 12A OF THE ACT. [PLEASE REFER THE JUDGEMENTS OF INSTITUTE OF MARKETING & ITA NOS. 232 & 233/KOL/2020 ASS ESSMENT YEAR: 2013-2014 GOPSAI AVINANDAN SANGHA 7 MANAGEMENT VS. CIT ITA NO. 172L/DEI/2015 AND CIT VS . JEEVAN DEEP CHARITABLE TRUST ITA NO. 471 OF 2011 (ALL.) & CIT VS. SCHOOL OF MANAGEMENT SCIENCES ITA NO. 2S1 OF2011 (ALL.)]. 4. ALSO YOUR HONOUR HAS INSTRUCTED US TO APPEAR BEF ORE YOUR HONOUR WITH BOOKS OF ACCOUNTS AND OTHER NECESSARY D OCUMENTS. IT IS ONCE AGAIN RE-ITERATED THAT ALL THE BOOKS OF ACCOUNTS ALONGWITH RELATED BILLS AND VOUCHERS FOR THE RELEVA NT PERIOD ARE STILL KEPT IMPOUNDED AND THUS LYING WITH THE REVENU E. SO, FROM _THE BOOKS OF ACCOUNT SO KEPT IMPOUNDED WITH THE IN COME TAX DEPARTMENT, YOUR HONOUR WOULD BE ABLE TO VERIFY THE GENUINENESS OF OUR ACTIVITIES WELL AS THE PERFORMAN CE OF THE OBJECT I.E., EDUCATIONAL ACTIVITY OF THE SOCIETY. N EVERTHELESS, THE RELEVANT DOCUMENTS I.E., THE DOCUMENTS THROUGH WHIC H THE OBJECTS OF THE SOCIETY COULD BE ESTABLISHED AND THE DOCUMENTS THROUGH WHICH GENUINENESS OF THE ACTIVITY OF THE SO CIETY COULD BE PROVED ARE BEING PRODUCED BEFORE YOUR HONOUR. THE MEMORANDUM OF THE SOCIETY, AS AMENDED UP-TO-DATE (C OPIES ENCLOSED AND MARKED AS PAGE - 118 TO 140), WHEREFRO M IT CAN BE PROVED THAT THE OBJECT OF THE SOCIETY IS TO UNDERTA KE EDUCATIONAL ACTIVITY ONLY AND THE ASSESSMENT ORDERS U/S. 147/14 3(3) PASSED BY THE JURISDICTIONAL ASSESSING OFFICERS FROM ASSES SMENT YEARS 2009 - 2010 TO 2016 - 2017 AFTER THOROUGH VERIFICAT ION OF ALL BOOKS OF ACCOUNTS OF ALL SUCH YEARS WHEREFROM THE G ENUINENESS OF ACTIVITIES IN PURSUANCE OF ITS OBJECTS CAN ALSO BE PROVED BEYOND DOUBT WHICH ARE THE BASICS AS WELL AS ONLY PRE-COND ITION FOR GRANTING REGISTRATION U/S. 12AA OF THE ACT, ARE BEI NG FURNISHED BEFORE YOUR HONOUR FOR YOUR KIND PERUSAL AND NEEDFU L CONSIDERATION. 5. THEREAFTER THE ASSESSEE RELIED ON A NUMBER OF CA SE LAWS ON THE PROPOSITION THAT THE SCOPE OF ENQUIRY FOR REGISTRAT ION UNDER SECTION 12AA OF THE ACT IS TO EXAMINE WHETHER THE OBJECTS OF THE SOCIETY ARE CHARITABLE IN NATURE AND WHETHER THE TRUST OF THE SOCIETY IS G ENUINE. HE FURTHER SUBMITTED AS FOLLOWS:- IT IS PERTINENT THAT CONSEQUENT UPON THE ORDER OF LD. CCIT-X. KOLKATA DATED 22.07.2013. REGULAR ASSESSMENT OF THE SOCIETY EITHER U/S. 147 OR U/S. 143(3) HAVE BEEN MADE CONTI NUOUSLY FROM ASSESSMENT YEAR 2009-20 ONWARDS I.E., FROM ASS ESSMENT YEARS 2009-2010, 2010-2011, 2011-2012, 2012-2013, 2 014- 2015, 2015-16 & 2016 - 17. IN ALL SUCH REGULAR ASSE SSMENTS, THE ASSESSING OFFICER CATEGORICALLY FOUND AND MENTIONED THAT THE APPLICANT - SOCIETY HAS BEEN ENGAGED IN THE FIELD O F 'EDUCATIONAL ACTIVITY' ONLY. COPIES OF ALL SUCH ASS ESSMENT ORDERS ARE ENCLOSED HEREIN FOR YOUR KIND PERUSAL AND MARKE D AS PAGE - 87 TO 117. THE RELEVANT PORTION OF EACH ORDER (PAGE NOS. 87, 91, 98,104,109 & 114) IS MARKED IN FLUORESCENT COLOUR T O PROVE THE GENUINENESS OF OUR ACTIVITIES IN THE FIELD OF IMPAR TING EDUCATION ITA NOS. 232 & 233/KOL/2020 ASS ESSMENT YEAR: 2013-2014 GOPSAI AVINANDAN SANGHA 8 SO AS TO CORROBORATE OUR CLAIM AS WELL. WE, ONCE AG AIN, CLAIM THAT THE OBJECT OF OUR SOCIETY IS ONLY EDUCATION AN D THUS GENUINE. MOREOVER, WE ALSO CLAIM THAT THE ACTIVITIE S ARE ALWAYS CARRIED OUT IN ACCORDANCE WITH THE OBJECTS OF OUR S OCIETY. 6. LD. CIT(EXEMPTIONS), KOLKATA CONSIDERED THIS EXP LANATION OF THE ASSESSEE AND THEREAFTER REJECTED THE CLAIM OF THE A SSESSEE FOR GRANT OF REGISTRATION UNDER SECTION 12AA OF THE ACT. BEING A GGRIEVED, THE ASSESSEE IS IN APPEAL BEFORE US. 7. THE LD. COUNSEL FOR THE ASSESSEE SUBMITS THAT TH E LD. CIT(EXEMPTIONS), KOLKATA RAISED CERTAIN ISSUE BASED ON THE OBSERVATIONS IN THE ORDER PASSED BY THE LD. CHIEF CIT WHILE REVO KING REGISTRATION GRANTED UNDER SECTION 10(23)(V),(VI) OF THE ACT AND HAS NOT CONSIDERED THE FINDING OF THE ASSESSING OFFICER ON THOSE VERY ISSUES WHICH ATTAINED DURING THE COURSE OF SCRUTINY PROCEEDINGS FOR ALL T HE IMPUGNED ASSESSMENT YEARS. HE FILED COPIES OF THE ASSESSMENT ORDERS PASSED FOR THE A.YS. 2009-10, 2012-13 AS WELL AS THE ORDERS OF THE LD. CIT(A) FOR THE AY 2012-13, 2011-12, 2010-11 AND 2009-10 AND SUBMITTED THAT A PERUSAL OF THESE ORDERS OF ASSESSMENT BY THE ASSESSING OFFICER AND APPELLATE ORDERS OF THE LD. CIT(APPEALS) FOR ALL THE ASSESSMENT YEAR S DEMONSTRATED THAT THE ALLEGATIONS MADE BY THE LD. CHIEF CIT WHILE REVOKIN G REGISTRATION GRANTED UNDER SECTION 10(23C) OF THE ACT IS FACTUALLY INCOR RECT. HE SUBMITTED THAT NO ADDITION OR ADVERSE ACTION HAS BEEN TAKEN BY THE ASSESSING OFFICER IN THE ASSESSMENT ORDER PASSED, ON SO-CALLED MATERIAL RELIED UPON BY THE LD. CHIEF CIT WHICH WAS FOUND DURING SURVEY. THUS HE SU BMITS THAT ALL THE POINTS RAISED BY THE LD. CIT (EXEMPTIONS) FOR REJEC TING THE APPLICATION OF THE ASSESSEE FOR REGISTRATION UNDER SECTION 12AA OF THE ACT WERE FACTUALLY INCORRECT, IN VIEW OF THE FINDING IN THE ASSESSMENT ORDER AS WELL THE APPELLATE ORDER. HE THUS SUBMITS THAT THE GROUNDS O N WHICH THE CLAIM OF THE ASSESSEE FOR REGISTRATION UNDER SECTION 12AA OF THE ACT WERE REJECTED ARE NO MORE INEXISTENCE AND THAT THE ASSESSEE SHOUL D BE GRANTED REGISTRATION UNDER SECTION 12AA OF THE ACT. ITA NOS. 232 & 233/KOL/2020 ASS ESSMENT YEAR: 2013-2014 GOPSAI AVINANDAN SANGHA 9 8. ON THE SCOPE AND AMBIT OF ENQUIRY FOR THE GRANTI NG REGISTRATION TO THE ASSESSEE UNDER SECTION 12AA OF THE ACT, THE ASS ESSEE RELIED ON A NUMBER OF DECISIONS AND SUBMITTED THAT IT HAS TO BE SEEN AS TO WHETHER THE OBJECTS OF THE ASSESSEE ARE CHARITABLE IN NATUR E AND WHETHER THE ACTIVITIES OF THE ASSESSEE ARE GENUINENESS OR NOT. THE ASSESSEE POINTED OUT THAT THERE IS NO DISPUTE THAT THE OBJECTS OF TH E ASSESSEE ARE FOR EDUCATIONAL PURPOSES AND THERE IS NO DISPUTE OF THE FACT THAT THE ASSESSEE RUNS EDUCATIONAL INSTITUTION. HE DISPUTED EACH AND EVERY FINDING OF THE LD. CIT(EXEMPTIONS) IN THE IMPUGNED ORDER AND SUPPORTED HIS ARGUMENTS WITH THE FINDINGS OF THE ASSESSING OFFICER. 9. THE LD. CIT(DR), ON THE OTHER HAND, OPPOSED THE CONTENTION OF THE ASSESSEE AND SUBMITTED THAT THE REVENUE COLLECTED N UMEROUS EVIDENCES DURING THE COURSE OF SURVEY AND BASING ON THESE EVI DENCES CAME TO A CONCLUSION THAT THE ASSESSEE HAS NOT APPLIED ITS IN COME, WHOLLY FOR EDUCATIONAL PURPOSES. THE LD. D.R. POINTED OUT THAT THE CLAIM OF THE ASSESSEE FOR GRANTING REGISTRATION UNDER SECTION 10 (23C) WAS ALSO REJECTED BY THE LD. PCCIT, KOLKATA. HE RELIED ON TH E PAGES 1 & 2 OF HIS IMPUGNED ORDER DATED 26.12.2019. HE RELIED ON THE P OINTS RAISED BY THE LD. CIT(EXEMPTIONS) TOWARDS THE END OF HIS ORDER AN D SUBMITTED THAT THE ACTIVITIES OF THE ASSESSEE ARE NOT GENUINE. THE LD. DR SUPPORTED THE ORDER OF THE LD. CIT(EXEMPTIONS) AND SUBMITTED THAT REGIS TRATION UNDER SECTION 12AA OF THE ACT CANNOT BE GRANTED TO THE ASSESSEE. 10. BOTH PARTIES AGREED THAT ITA 233/KOL/2020 IS CO NSEQUENTIAL TO THE FINDING OF THE ITAT IN THE APPEAL ITA 232/KOL/2020 FOR GRANTING REGISTRATION. 11. RIVAL CONTENTIONS HEARD. ON A CAREFUL CONSIDERA TION OF THE FACTS AND CIRCUMSTANCES OF THE CASE, WE HOLD AS FOLLOWS:- THE LD. CIT(EXEMPTION), WHILE REJECTING THE ASSESSE ES CLAIM FOR REGISTRATION UNDER SECTION 12AA OF THE ACT HAS STAT ED AS FOLLOWS:- ITA NOS. 232 & 233/KOL/2020 ASS ESSMENT YEAR: 2013-2014 GOPSAI AVINANDAN SANGHA 10 I HAVE CONSIDERED THE ENTIRE FACTS. THE CLAIM FOR APPROVAL U/S 12AA CANNOT BE ACCEPTED FOR THE FOLLOWING REASO NS:- (I) ALTHOUGH THE AUTHORIZED REPRESENTATIVE OF THE S OCIETY HAS CLAIMED THAT THE MONEY HAS BEEN TAKEN OUT IN TH E NAME OF TRUSTEES AND OTHER ASSOCIATIONS FOR THE PUR POSES OF EDUCATION, THE EVIDENCES ON RECORD PROVE THAT IT WAS TAKEN FOR PERSONAL PURPOSES AND NON-EDUCATIONAL PURPOSES. THE CLAIM OF THE SOCIETY IS BASED ON A SE LF- SERVING STATEMENT WHEREAS THE FACT THAT MONEY WAS SIPHONED OFF FOR PERSONAL USE AND NON-EDUCATIONAL PURPOSES IS A MATTER OF RECORD BASED ON EVIDENCES COLLECTED DURING SURVEY CONDUCTED ON 10/11/2010. (II) THE APPLICANT HAS NOT CONTROVERTED THE ADVERSE FINDINGS RECORDED BY SUCCESSIVE CHIEF COMMISSIONERS IN THEIR ORDERS DATED 03/07/2013 AND 31/01/2014. (III) CONFLICTING STANDS TAKEN BY THE SOCIETY REGAR DING TREATMENT OF DEVELOPMENT FEES AS CORPUS DONATION OR CAPITAL RECEIPTS IS AMBIGUOUS. (IV) SOME FUNDS WERE UTILIZED FOR POLITICAL DONATIO N ETC WHICH HAVE BEEN RECORDED IN LOOSE PAPERS. THESE PAYMENTS CANNOT BE CONSIDERED AS EXPENDITURE FOR TH E PURPOSE OF EDUCATION. 12. THE SURVEY IN QUESTION WAS CONDUCTED IN NOVEMBE R, 2010 AND THE MATERIAL EVIDENCE DURING THE COURSE OF SURVEY WAS C ONSIDERED BY THE ASSESSING OFFICER WHILE PASSING THE SCRUTINY ASSESS MENT ORDER FOR AY 2011-12 PASSED ON 27.03.2015 UNDER SECTION 143(3) O F THE ACT THE ASSESSING OFFICER HAS NOT DRAWN ANY ADVERSE INFEREN CE BASED ON THE MATERIAL FOUND DURING THE COURSE OF SURVEY WHILE CO MPLETING THE ASSESSMENTS. THE LD. CIT(A) IN HIS ORDER FOR THE AY 2012-13 HAS ALSO NOT DRAWN ANY ADVERSE INFERENCE AGAINST THE ASSESSEE, B ASED ON THE MATERIAL FOUND DURING THE COURSE OF SURVEY. WE NOTE THAT THE LD. CIT(EXEMPTIONS) IS BASING HIS ORDER AS MATERIAL FOUND DURING SURVEY , AS INTERPRETED BY THE LD. CCIT IN 10(23C)(VI) PROCEEDINGS AND HAS NOT PER SONALLY EXAMINED ANY OF THE ALLEGED MATERIAL. SIMILAR FINDINGS OF THE AS SESSING OFFICER IN ASSESSMENT ORDERS PASSED UNDER SECTION 143(3)/153(3 )(II) OF THE ACT FOR AY 2011-12 DATED 28.03.2015, AND ASSESSMENT ORDER P ASSED UNDER ITA NOS. 232 & 233/KOL/2020 ASS ESSMENT YEAR: 2013-2014 GOPSAI AVINANDAN SANGHA 11 SECTION 147 READ WITH SECTION 143(3) OF THE ACT FOR AY 2010-11 DATED 28.03.2015. IN FACT THE ASSESSMENTS WERE REOPENED O N THE BASIS OF THE MATERIAL FOUND DURING THE SURVEY. IN THE ORDER PASS ED UNDER SECTION 143(3) READ WITH SECTION 147 DATED 28.03.2015 FOR T HE ASSESSMENT YEAR 2010-11, THE ASSESSING OFFICER OBSERVED THAT THE HO NBLE CALCUTTA HIGH COURT PASSED AN ORDER ON 10.12.2013 DIRECTING THE D EPARTMENT TO PROVIDE AN OPPORTUNITY TO THE ASSESSEE FOR INSPECTION OF DO CUMENTS IMPOUNDED DURING THE COURSE OF SURVEY OPERATION AND ALSO FURN ISH THE COPIES THEREOF. THIS ORDER OF THE HONBLE HIGH COURT PROVES THAT TH E OBSERVATIONS OF THE LD. CCIT WERE WITHOUT GIVING OPPORTUNITY TO THE ASS ESSEE AND WITHOUT FURNISHING COPIES OF SEIZED DOCUMENTS TO IT. THESE OBSERVATIONS OF THE LD. CCIT FORMED THE FOUNDATION OF THE FINDING OF THE LD . CIT(EXEMPTIONS). 13. IN ALL THE ORDERS PASSED UNDER SECTION 143(3) O F THE ACT, THE ASSESSING OFFICERS CATEGORICAL FINDING IS THAT THE ASSESSEE IS ENGAGED IN EDUCATIONAL ACTIVITIES. THE LD. CIT(EXEMPTIONS) HAS ALSO NOT ALLEGED THAT THE OBJECTS OF THE ASSESSEE ARE NOT CHARITABLE IN N ATURE. HE WAS ONLY GUIDED BY THE FINDINGS OF LD. CHIEF CIT BY REJECTIN G THE GRANT OF REGISTRATION UNDER SECTION 10(23C) OF THE ACT. THE ORDERS OF THE ASSESSMENT PASSED UNDER SECTION 143(3) ARE THE FINA L FINDING OF FACT ON THE MATERIAL FOUND DURING THE COURSE OF SEARCH OR S URVEY. THERE IS NO ADVERSE INFERENCE RECORDED IN THESE ORDERS UNDER SE CTION 143(3), ON THE MATERIAL FOUND DURING THE COURSE OF SURVEY. HENCE N O ADVERSE INFERENCE CAN BE DRAWN BY THE LD. CIT(EXEMPTION) ON THE VERY SAME MATERIAL. IT IS NOT A CASE WHERE THE LD. CIT(EXEMPTION) HAS CONDUCT ED AN ENQUIRY OR VERIFICATION ON A CASE. THE LD. CIT(EXEMPTION) HAS NOT CONFRONTED WITH THE ASSESSEE WITH THE MATERIAL FOUND DURING THE COURSE OF SURVEY AND ADJUDICATED THE ISSUE AFTER RECEIVING THE REPLIES/R EJOINDERS OF THE ASSESSEE. IN FACT, THE ASSESSEE REPLIED TO THE ALLE GATIONS MADE BY THE LD. CIT(EXEMPTIONS). THE CONCLUSION AND FACTS CAN ONLY BE DRAWN BY THE ASSESSING OFFICER DURING THE COURSE OF ASSESSMENT P ROCEEDINGS AND AS NO ADVERSE INFERENCE HAS BEEN DRAWN IN VARIOUS ASSESSM ENT ORDERS PASSED, ITA NOS. 232 & 233/KOL/2020 ASS ESSMENT YEAR: 2013-2014 GOPSAI AVINANDAN SANGHA 12 SOME OF WHICH WERE REOPENED BASED ON THE MATERIAL F OUND DURING THE COURSE OF SURVEY, WE ARE OF THE CONSIDERED OPINION THAT THE MATERIAL FOUND DURING THE COURSE OF SURVEY CANNOT BE THE BAS IS FOR REJECTION OF THE CLAIM OF THE ASSESSEE FOR REGISTRATION UNDER SECTIO N 12AA OF THE ACT. 14. HONBLE PUNJAB & HARYANA HIGH COURT IN THE CASE OF CIT-1, LUDHIANA VS.- SPRING DALE EDUCATIONAL SOCIETY (2011) 16 TAX MANN.COM 285 IN ITA NO. 166 OF 2011 HELD THAT, WHILE EXAMINING APPLICAT ION SEEKING REGISTRATION UNDER SECTION 12AA OF THE ACT, THE COM MISSIONER SHOULD ONLY SATISFY HIMSELF ABOUT GENUINENESS OF ACTIVITIES AS ENUMERATED IN CLAUSE (B) OF SECTION (1) OF SECTION 12AA OF THE ACT. THE MANNER OF APPLICATION OF FUNDS DOES NOT FALL WITHIN THE PURVIEW OF COMMISSIO NER AT THIS STAGE. 15. SIMILARLY THE HONBLE KARNATAKA HIGH COURT IN T HE CASE OF DIT VS.- GARDEN CITY EDUCATIONAL TRUST (2010) 191 TAXMAN 238 HELD THAT, THE MANNER OF APPLICATION OF FUNDS AND AS TO WHETHER TH E ASSESSEE CAN CLAIM BENEFIT OF EXEMPTION IN TERMS OF SECTION 11 & 12 AR E QUESTIONS WHICH HAVE TO BE EXAMINED BY THE ASSESSING OFFICER AT THI S STAGE OF ASSESSMENT AND NOT BY THE COMMISSIONER WHILE GRANTING REGISTRA TION UNDER SECTION 12A OF THE ACT. 16. THE HONBLE ALLAHABAD HIGH COURT IN THE CASE OF CIT-VS.- RED ROSE SCHOOL (2007) 163 TAXMANN 19 (ALL.) HELD AS FOLLOWS :- SECTION 12AA, WHICH LAYS DOWN THE PROCEDURE FOR REGISTRATION, DOES NOT SPEAK ANYWHERE THAT THE COMMISSIONER, WHILE CONSIDERING THE APPLICATION FOR REGISTRATION, SHALL ALSO SEE THAT THE INCOME DERIVE D BY THE TRUST OR THE INSTITUTION IS EITHER NOT BEING SPENT FOR CHARITABLE PURPOSE OR SUCH INSTITUTION IS EARNING P ROFIT. THE LANGUAGE USED IN THE SECTION ONLY REQUIRES THAT ACTIVITIES OF THE TRUST OR THE INSTITUTION MUST BE GENUINE, WHICH ACCORDINGLY WOULD MEAN THAT THEY ARE IN CONSONANCE WITH THE OBJECTS OF THE TRUST/INSTITUTIO N, AND ARE NOT MERE CAMOUFLAGE BUT ARE REAL, PURE AND SINC ERE AND NOT AGAINST THE PROPOSED OBJECTS. THE PROFIT EA RNING OR MISUSE OF THE INCOME DERIVED BY CHARITABLE INSTI TUTION ITA NOS. 232 & 233/KOL/2020 ASS ESSMENT YEAR: 2013-2014 GOPSAI AVINANDAN SANGHA 13 FROM ITS CHARITABLE ACTIVITIES MAY BE A GROUND FOR REFUSING EXEMPTION ONLY WITH RESPECT TO THAT PART O F THE INCOME BUT CANNOT BE TAKEN TO BE A SYNONYM TO THE GENUINENESS OF THE ACTIVITIES OF THE TRUST OR THE INSTITUTION. 17. IN ALL THESE CASES, IT IS LAID OUT THAT THE LD. CIT(EXEMPTION) SHOULD EXAMINE WHETHER THE OBJECTS OF THE TRUST OR INSTITU TION ARE CHARITABLE IN NATURE OR NOT AND AS TO WHETHER THE ACTIVITIES OF T HE TRUST/INSTITUTION ARE IN CONSONANCE WITH THESE OBJECTS. WE FIND THAT THE OBJECTS OF THE SOCIETY ARE CHARITABLE IN NATURE. WE ALSO FIND THAT THE ACT IVITIES OF THE SOCIETY ARE IN ACCORDANCE WITH THE OBJECTS. THE ASSESSING OFFIC ERS IN THEIR ASSESSMENT ORDERS HAVE RECOGNIZED THESE FACTS AS IS CLEAR FROM THE FOLLOWING FINDINGS:- ASSESSMENT ORDER DATED 27.03.2015 FOR THE ASSESSMENT YEAR 2012-13 IN PAGE 2 AT PARA 1 :- THE ASSESSEE IS A VOLUNTARY ORGANIZATION. IT IS EN GAGED IN IMPARTING EDUCATION THROUGH DIFFERENT UNITS, I.E., (I) INSTITUTE OF SCIENCE AND TECHNOLOGY (IST), WHICH IS APPROVED BY AICTE AND AFFILIATED TO WBUT & WBSCTE, OFFERS POST GRADUATE AS WELL AS DIPLOMA COURSE ON DIFFERENT BRANCHES OF SCIENCE & TECHNOLOGY. (II) PR IMARY TEACHERS' TRAINING INSTITUTE (PTTI) AFFILIATED TO W BBPE, OFFERS DIPLOMA IN ELEMENTARY EDUCATION, (III) BENGA L COLLEGE OF TEACHERS' EDUCATION (BCTE), WHICH IS AFF ILIATED TO VIDYASAGAR UNIVERSITY, OFFERS BACHELOR'S DEGREE IN EDUCATION. THE THREE UNITS ARE UNDER THE AEGIS OF G OPSAI AVINANDAN SANGHA (GAS), WHICH IS THE HEAD OFFICE. SEPARATE INCOME EXPENDITURE A/C., RECEIPTS & PAYMEN T A/C. AND BALANCE SHEET ARE MAINTAINED FOR EACH UNIT . THE ACCOUNTS OF INDIVIDUAL UNIT ARE CONSOLIDATED WITH T HE ACCOUNTS OF GOPSAI AVINANDAN SANGHA. THE DATE OF INCORPORATION OF THE ORGANIZATION IS 14/08/2003. ASSESSMENT ORDER DATED 28.12.2020 FOR THE ASSESSMENT YEAR 2014-15 IN PAGE 2 AT PARA 2 :- DURING THE YEAR UNDER CONSIDERATION, THE ASSESSEE TRUST WAS ENGAGED IN THE FIELD OF EDUCATION. THE ASSESSEE TRUST RUNS EDUCATIONAL INSTITUTIONS NAMELY, M/S. GOPSAI AVINANDAN SANGHA PRIMARY TEACHERS INSTITUTE, M/S. BENGAL COLLEGE OF TEACHER EDUCATION, M/S. INSTITUTE OF SCIENCE AND TECHNOLOGY AND M/S. COLLEGE FOR TEACHER EDUCATION. ITA NOS. 232 & 233/KOL/2020 ASS ESSMENT YEAR: 2013-2014 GOPSAI AVINANDAN SANGHA 14 ASSESSMENT ORDER DATED 28.12.2020 FOR THE ASSESSMENT YEAR 2015-16 IN PAGE 2 AT PARA 2 :- DURING THE YEAR UNDER CONSIDERATION, THE ASSESSEE TRUST WAS ENGAGED IN THE FIELD OF EDUCATION. THE ASSESSEE TRUST RUNS EDUCATIONAL INSTITUTIONS NAMELY, M/S. GOPSAI AVINANDAN SANGHA PRIMARY TEACHERS INSTITUTE, M/S. BENGAL COLLEGE OF TEACHER EDUCATION, M/S. INSTITUTE OF SCIENCE AND TECHNOLOGY AND M/S. COLLEGE FOR TEACHER EDUCATION. THE FINDINGS OF ASSESSING OFFICERS ALL DATED 28.03 .2015 FOR ASSESSMENT YEARS 2009-10, 2010-11 & 2011-12 ARE SIMILAR TO THE FINDINGS OF ASSESSING OFFICER FOR ASSESSMENT YEAR 2012-13 AND THESE FINDI NGS OF THE ASSESSING OFFICERS SUPPORT THE FACT THAT THE OBJECTS OF THE A SSESSEE IS CHARITABLE IN NATURE AND ITS ACTIVITIES ARE IN ACCORDANCE WITH TH E OBJECTS OF THE SOCIETY. 18. IN VIEW OF THE ABOVE, WE DIRECT THE LD. CIT(EXE MPTION) TO GRANT REGISTRATION TO THE ASSESSEE UNDER SECTION 12AA OF THE ACT. CONSEQUENTLY WE ALSO DIRECT THE LD. CIT(EXEMPTIONS) TO CONSIDER THE APPROVAL OF REGISTRATION UNDER SECTION 80G(5) OF THE ACT. 19. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON APRIL 12, 202 1. SD/- SD/- (A.T. VARKEY) (J. SUDHAKAR REDDY) JUDICIAL MEMBER ACCOUN TANT MEMBER KOLKATA, THE 12 TH DAY OF APRIL, 2021 COPIES TO : (1) GOPSAI AVINANDAN SANGHA, GOPSAI CHANDRAKONA TOWN, PASCHIM MEDINIPUR-721201 (2) COMMISSIONER OF INCOME TAX (EXEMPTION), KOLKAT A, 10B, MIDDLETON STREET, KOLKATA-700071 (3) COMMISSIONER OF INCOME TAX- , (4) THE DEPARTMENTAL REPRESENTATIVE (5) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.