Miracle Jesus Ministries Trust, CHENNAI V. DIT, CHENNAI

ITA 2583/CHNY/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 86230 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-01-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 10-10-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A V SREEKANTH
• Assessee Lawyers: P V D PAUL
• Section: 80G; 12A; 12AA; 11

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, CHENNAI .. , ! , ' #$ BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI VIKAS AWASTHY, JUDICIAL MEMBER ./ ITA NO. 2583/MDS/2014 ' % &% / ASSESSMENT YEAR : 2014-15 M/S MIRACLE JESUS MINISTRIES TRUST, C/O SHRI P.V.D. PAUL, CA, 3B, 4 TH STREET, KRISHNA NAGAR, MANAPAKKAM, CHENNAI - 600 125. PAN : AADTM 8193 P V. THE DIRECTOR OF INCOME TAX (EXEMPTIONS), CHENNAI - 600 034. (!(/ APPELLANT) (*+!(/ RESPONDENT) !( , - / APPELLANT BY : SHRI P.V.D. PAUL, CA *+!( , - / RESPONDENT BY : SHRI A.V. SREEKANTH, JCIT . , / / DATE OF HEARING : 19.01.2015 01& , / / DATE OF PRONOUNCEMENT : 19.01.2015 / O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBER: THE ASSESSEE HAS FILED THIS APPEAL CHALLENGING T HE ORDER DATED 28.08.2014, PASSED BY LD. DIRECTOR OF INCOME TAX (EXEMPTIONS), CHENNAI, REJECTING THE APPLICATION FI LED BY THE ASSESSEE SEEKING REGISTRATION UNDER SECTION 12AA OF THE INCOME- TAX ACT, 1961 (IN SHORT 'THE ACT'). 2 I.T.A. NO. 2583/MDS/2014 2. WE HEARD THE PARTIES AND PERUSED THE RECORD. WE NOTICE THAT THE ASSESSEE HAD FILED AN APPLICATION IN FORM NO.10A ON 07.02.2014 BEFORE LD. DIT (EXEMPTIONS) SEEKING REGI STRATION UNDER SECTION 12AA OF THE ACT. THE LD. DIT(E) HOWEVER RE JECTED THE APPLICATION ON THE GROUND THAT THE ASSESSEE IS HAVI NG MIXED OBJECTS, I.E. BOTH CHARITABLE AND RELIGIOUS OBJECTS . 3. THE LD. AR APPEARING FOR THE ASSESSEE SUBMITTED THAT THE RESTRICTION WITH REGARD TO MIXED OBJECTS IS APPLICA BLE ONLY FOR GRANTING RECOGNITION UNDER SECTION 80G OF THE ACT A ND FOR THE PURPOSE OF GRANTING REGISTRATION UNDER SECTION 12AA OF THE ACT, SUCH KIND OF RESTRICTION IS NOT PLACED IN THE SECTION. ACCORDINGLY, HE SUBMITTED THAT THE LD. DIT(E) WAS NOT JUSTIFIED IN REJECTING THE APPLICATION FILED BY THE ASSESSEE, BY PLACING RELIA NCE ON THE PROVISIONS OF SECTION 12A OF THE ACT FOR PROCESSING THE APPLICATION FILED BY THE ASSESSEE SEEKING REGISTRATION UNDER SE CTION 12AA OF THE ACT. 4. ON THE CONTRARY, THE LD. DEPARTMENTAL REPRESENTA TIVE STRONGLY SUPPORTED THE ORDER PASSED BY THE LD. DIRE CTOR OF INCOME TAX (EXEMPTIONS). 3 I.T.A. NO. 2583/MDS/2014 5. HAVING HEARD THE RIVAL CONTENTIONS, WE FIND MERI T IN THE SUBMISSION MADE BY THE LD. A.R. THE REGISTRATION UNDER SECTION 12AA OF THE ACT IS GRANTED IN ORDER TO ENABLE THE A SSESSEE TO CLAIM EXEMPTION UNDER SECTION 11 OF THE ACT. WE FIND THA T THE HONBLE MADRAS HIGH COURT HAS HELD IN THE CASE OF DIRECTOR OF INCOME-TAX (EXEMPTIONS) V. SEERVI SAMAJ TAMBARAM TRUST (43 TAX MANN.COM 142) THAT AN ASSESSEE IS ENTITLED FOR REGISTRATION UNDER SECTION 12AA EVEN IF IT IS CARRYING ON BOTH CHARITABLE AND RELIG IOUS ACTIVITIES. IN VIEW OF THIS JUDGMENT, THE OBJECTION OF THE DIRECTO R OF INCOME-TAX (EXEMPTIONS) IS NOT SUSTAINABLE IN LAW. HENCE, WE SET ASIDE THE ORDER OF THE LD. DIT(E) AND RESTORE THE SAME TO HIS FILE WITH THE DIRECTION TO PROCESS THE APPLICATION OF THE ASSESSE E IN ACCORDANCE WITH LAW. 6. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS TREATED AS ALLOWED. ORDER PRONOUNCED ON THE 19 TH DAY OF JANUARY, 2015 AT CHENNAI. SD/- SD/- ( ! ) ( .. ) (VIKAS AWASTHY) (B.R. BASKARAN) ' /JUDICIAL MEMBER /ACCOUNTANT MEMBER /CHENNAI, A /DATED, THE 19 TH JANUARY, 2015. KRI. 4 I.T.A. NO. 2583/MDS/2014 B , *'/C D &/ /COPY TO: 1. !( /APPELLANT 2. *+!( /RESPONDENT 4. 'B /DIT(E), CHENNAI 5. EF *'/' /DR 6. FG% H /GF.