Mary Help of Christian Church Margherita, Tinsukia V. CIT(Exemption) Kolkata, Kolkata

ITA 2337/KOL/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 0756 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-12-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 17-07-2017
• Assessment Year: misc
• Appeal Filed On: 13-12-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: G. MALLIKARJUNA
• Keywords: Charitable institution
• Section: 11; 12A; 12AA; 10B

Judgement Text

1 ITA NO.2337/KOL/2016 MARY HELP OF CHRISTIAN CHURCH MARGHERITA., AY: 2016 -17 , C , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOL KATA () BEFORE . , /AND . . , ) [BEFORE SHRI J. SUDHAKAR REDDY, AM & SHRI A. T. VA RKEY, JM] I.T.A. NO. 2337/KOL/2016 ASSESSMENT YEAR: 2016-17 MARY HELP OF CHRISTIAN CHURCH MARGHERITA (PAN:AADTM9270D) VS. COMMISSIONER OF INCOME-TAX (EXEMPTION), KOLKATA. APPELLANT RESPONDENT DATE OF HEARING 11.12.2017 DATE OF PRONOUNCEMENT 21.12.2017 FOR THE APPELLANT SHRI AKKAL DUDHEWALA, AR FOR THE RESPONDENT SHRI G. MALLIKARJUNA, CIT, DR ORDER PER SHRI A.T.VARKEY, JM THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(E), KOLKATA DATED 26.09.2016 REJECTING REGISTRATION U/S. 12A OF THE INCOME-TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT). 2. FROM A PERUSAL OF THE IMPUGNED ORDER AND THE GR OUNDS OF APPEAL PREFERRED BY THE ASSESSEE TRUST, WE NOTE THAT THE ASSESSEE TRUST MIS PLACED ITS 12A REGISTRATION CERTIFICATE GRANTED TO IT IN THE YEAR 1994 BY CIT, SHILLONG AND ENTERED AT F. NO. 620/12A/CA/94-95 IN THE REGISTER OF APPLICATION OF THE DEPARTMENT. THE REFORE, THE TRUST APPLIED FOR THE DUPLICATE OF THE SAME FROM THE CHIEF COMMISSIONER OF INCOME-T AX, SHILLONG ON 31.03.2015 WHO IN TURN ADVISED THE ASSESSEE TRUST TO APPLY FOR THE SA ME BEFORE THE LD. CIT(E), KOLKATA. THEREFORE, THE ASSESSEE TRUST PREFERRED AN APPLICAT ION FOR DUPLICATE COPY OF 12A REGISTRATION CERTIFICATE BEFORE THE LD. CIT(E), KOLKATA. DURING THE PROCEEDINGS BEFORE THE LD. CIT(E) IN ORDER TO PROVE THAT IT HAD 12A REGISTRATION, THE AS SESSEE TRUST BROUGHT IN THE SCRUTINY ASSESSMENT ORDER PASSED IN AY 1990-91 TO SHOW THAT IT WAS A CHARITABLE TRUST REGISTERED U/S. 12A OF THE ACT. HOWEVER, THE LD. CIT(E) WAS NOT IM PRESSED WITH THE SAME AND AFTER ENCLOSING THE COPY OF THE ASSESSMENT ORDER IN THE I MPUGNED ORDER, OBSERVED THAT FROM A PERUSAL OF THE SAID ASSESSMENT ORDER IT IS NO WHERE STATED THAT ASSESSEE TRUST HAS BEEN 2 ITA NO.2337/KOL/2016 MARY HELP OF CHRISTIAN CHURCH MARGHERITA., AY: 2016 -17 REGISTERED U/S. 12A OF THE ACT. WE TAKE NOTE FROM A PERUSAL OF THE COPY OF THE ASSESSMENT ORDER FOR AY 1990-91OF THE ASSESSEE TRUST THAT DUR ING THE SCRUTINY ASSESSMENT BEFORE THE AO IT HAD DULY FILED FORM 10B U/S. 12A(B) OF THE AC T DATED 14.12.1990 WHICH WAS ACCEPTED BY THE AO AND THE CHAPTER III EXEMPTION U/S. 11 OF THE ACT WAS GIVEN TO THE ASSESSEE AFTER TAKING NOTE OF THE FACT THAT SURPLUS BEING LESS THA N 25% OF GROSS RECEIPT, AO CAME TO THE CONCLUSION THAT ASSESSEES RETURN OF INCOME SHOWING AS NIL IS CORRECT. WE NOTE THAT SINCE THE ASSESSEE TRUSTS CONTENTION HAS BEEN ACCEPTED I N THE SCRUTINY ASSESSMENT AND THE ASSESSEE TRUST EXISTED FROM 1976 AND THE ASSESSEE TRUST HAS BEEN GRANTED REGISTRATION U/S. 12A IN THE YEAR 1994 BY THE CIT, NORTH EASTERN REGION, SHILLON G WHICH FACT HAS BEEN DULY ENTERED AT F. NO. 620/12A/CA/94-95 IN THE REGISTER OF APPLICAT ION, WHICH FACTS NOT BEEN FOUND TO BE FALSE AND JUST BECAUSE IT HAS MISPLACED THE 12A REG ISTRATION CERTIFICATE WHEN APPLIED FOR DUPLICATE WAS IN TURN ADVISED BY THE CHIEF COMMISSI ONER, SHILLONG, TO APPLY FOR IT BEFORE CIT(E), KOLKATA AN INFERENCE WHICH WE CAN DRAW FROM THE ASSESSMENT ORDER KEPT ALONG WITH THE IMPUGNED ORDER FOR REJECTION OF REGISTRATION U/ S. 12AA OF THE ACT ALONG WITH THE FACTS STATED ABOVE IS THAT ASSESSEE TRUST FORMED IN THE Y EAR 1976 HAD SEC. 12A REGISTRATION IN THE YEAR 1994 GRANTED BY CIT, SHILLONG AND ENTERED IN T HE REGISTER MAINTAINED BY THE DEPARTMENT, THEREFORE, THE FOLLOWING DIRECTION IS G IVEN TO LD. CIT(E), KOLKATA: (A) ISSUE DUPLICATE CERTIFICATE OF REGISTRATION U/S . 12A OF THE ACT TO THE ASSESSEE TRUST AND (B) GRANT THE EXEMPTION U/S. 11 IN ACCORDANCE WITH LAW. 4. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED AS DIRECTED ABOVE. ORDER IS PRONOUNCED IN THE OPEN COURT ON 21ST DECE MBER. 2017. SD/- SD/- (J. SUDHAKAR REDDY) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 21ST DECEMBER, 2017 JD.(SR.P.S.) 3 ITA NO.2337/KOL/2016 MARY HELP OF CHRISTIAN CHURCH MARGHERITA., AY: 2016 -17 COPY OF THE ORDER FORWARDED TO: 1. APPELLANT MARY HELP OF CHRISTIAN CHURCH MARGHE RITA, P.O. MARGHERITA, DIST. TINSUKIA, ASSAM-786181 2 RESPONDENT . CIT(EXEMPTION), KOLKATA 3. THE CIT(A) KOLKATA. 4. 5. CIT KOLKATA DR, GUWAHATI BENCH, GUWAHATI / TRUE COPY, BY ORDER, SR. PVT. SECRETARY