M/s Andhra Sabarimala Trust, Rajahmundry V. The CIT Rajahmundry, Rajahmundry

ITA 263/VIZ/2011

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 56876 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 4 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-12-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 15-12-2011
• Assessment Year: misc
• Appeal Filed On: 22-08-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T LUCAS PETER
• Section: 12AA

Judgement Text

ITA NO.263/VIZAG/2011 ANDHRA SABARIMALAI TRUST, RAJ AHMUNDRY PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE: SHRI D MANMOHAN, VICE PRESIDENT AND SHRI BR BASKARAN, ACCOUNTANT MEMBER ITA NO.263/VIZAG/2011 ASSESSMENT YEAR: N.A. ANDHRA SABARIMALAI TRUST RAJAHMUNDRY CIT RAJAHMUNDRY (APPELLANT) PAN NO: AACTA 6084A VS. (RESPONDENT) APPELLANT BY: SHRI G.V.N. HARI, CA RESPONDENT BY: SHRI T. LUCAS PETER, CIT(DR) DATE OF HEARING: 15.12.2011 DATE OF PRONOUNCEMENT: 26.12.2011 ORDER PER SHRI B. R. BASKARAN, ACCOUNTANT MEMBER: THE APPEAL OF THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 17.06.2011 PASSED BY LEARNED CIT, RAJAHMUNDRY REFUS ING TO GRANT REGISTRATION TO THE ASSESSEE UNDER SECTION 12AA OF THE INCOME-TAX ACT. 2. THE FACTS RELATING TO THE ISSUE ARE STATED IN BR IEF. THE ASSESSEE TRUST WAS FORMED ON 08.09.2009. IT FILED AN APPLICATION IN THE PRESCRIBED FORM ON 15.12.2010 WITH LEARNED CIT, RAJAHMUNDRY SEEKING RE GISTRATION UNDER SECTION 12AA OF THE ACT. THE LEARNED CIT, ON GOING THROUGH THE OBJECTS OF THE TRUST, CAME TO THE CONCLUSION THAT THE TRUST WA S MAINLY CREATED TO CONSTRUCT A TEMPLE FOR LORD AYYAPPA. FROM THE INCO ME AND EXPENDITURE ACCOUNT FILED BY THE ASSESSEE ALSO, IT WAS NOTICED THAT THE ASSESSEE DID NOT CARRIED OUT ANY CHARITABLE ACTIVITY. SINCE NO CHAR ITABLE ACTIVITY WAS CARRIED OUT BY THE TRUST DURING THE FINANCIAL YEAR 2009-10, THE LEARNED CIT REJECTED ITA NO.263/VIZAG/2011 ANDHRA SABARIMALAI TRUST, RAJ AHMUNDRY PAGE 2 OF 3 THE APPLICATION OF THE ASSESSEE. AGGRIEVED, THE AS SESSEE IS IN APPEAL BEFORE US CHALLENGING THE DECISION OF LEARNED CIT. 3. LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT A TRUST CREATED FOR RELIGIOUS PURPOSES ALSO IS ELIGIBLE FOR REGISTRATIO N UNDER SECTION 12AA OF THE ACT. IN SUPPORT OF THIS CONTENTION, THE LEARNED AU THORISED REPRESENTATIVE RELIED UPON THE FOLLOWING CASE LAW. A. CIT VS. SOCIAL SERVICE CENTRE 250 ITR 39 (AP) B. SRI SADANANDA DATTATREYA BHAKTA SAMAJAM, WG DIS T. VS. ITO WARD-2, ELURU (ITAT VISAKHAPATNAM ORDER DATED 02.06 .2010 IN ITA NO.70/VIZAG/2010. 4. WE HAVE HEARD THE LEARNED DR ALSO. WE HAVE CARE FULLY PERUSED THE CASE LAW RELIED UPON BY LEARNED AUTHORISED REPRESEN TATIVE, WHEREIN IT HAS BEEN HELD THAT A TRUST CREATED FOR RELIGIOUS PURPOS ES ALSO IS ELIGIBLE FOR REGISTRATION UNDER SECTION 12AA OF THE ACT. ACCORD INGLY, WE SET ASIDE THE ORDER OF LEARNED CIT AND RESTORE THE ISSUE BACK TO HIS FILE WITH A DIRECTION TO CONSIDER THE APPLICATION FILED BY THE ASSESSEE A FRESH IN ACCORDANCE WITH THE LAW. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSE. PRONOUNCED ACCORDINGLY ON 26.12.2011 SD/- SD/- (D MANMOHAN) (B R BASKARAN) VICE PRESIDENT ACCOUNTANT M EMBER VG/SPS VISAKHAPATNAM, DATE: 26 TH DECEMBER, 2011 ITA NO.263/VIZAG/2011 ANDHRA SABARIMALAI TRUST, RAJ AHMUNDRY PAGE 3 OF 3 COPY TO 1 ANDHRA SABARIMALAI TRUST, S.F.S. NO.45, D.NO.1-86 , APHB COLONY, LALACHERUVU, RAJAHMUNDRY-533 106. 2 THE CIT, RAJAHMUNDRY 3 THE CIT(A), RAJAHMUNDRY 4 THE DR, ITAT, VISAKHAPATNAM. 5 GUARD FILE. BY ORDER SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM