M/s Interior Full Gosphel Church Ministries, Goddatipalem V. The CIT Rajahmundry, Rajahmundry

ITA 283/VIZ/2011

• Counselvise Citation: 28325314 RSA 2011
• Duration Of Justice: 2 year(s) 2 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-12-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 09-12-2013
• Assessment Year: misc
• Appeal Filed On: 19-09-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K V N CHARYA
• Keywords: Opportunity of being heard; Cancellation of registration
• Section: 80G; 12A; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, VISHAKHAPATNAM BEFORE S/SHRI B. RAMAKOTAIAH (AM) & SAKTIJIT DEY (JM) I.T.A. NO.283/VIZ/2011 ASSESSMENT YEAR : N.A. INTERIOR FULL GOSPEL CHURCH MINISTRIES , GODDATIPALEM, Z. BHAVARAM POST KARAPA MANDAL, E.G.T.D. VS. CIT, AAYAKAR BHAVAN, RAJAHMUNDRY. PAN/GIR NO. : AAAAN 1994 K ( APPELLANT ) .. ( RESPONDENT ) APPELLANT BY : SHRI G.V.N.HARI RESPONDENT BY : SHRI K.V.N.CHARYA DATE OF HEARING : 0 9 /12/2013 DATE OF PRONOUNCEMENT : 11 /12/2013 O R D E R PER SAKTIJIT DEY, JM THE ASSESEE HAS FILED THIS APPEAL AGAINST ORDER DATED 21.2.2011 OF LD CIT, RAJAHMUNDRY. 2. THE IMPUGNED ORDER OF THE CIT, RAJAHMUNDRY ARISES OUT OF AN APPLICATION FILED BY THE ASSESSEE TRUST FOR REGISTRATION UNDER SECTION 12AA OF THE ACT AS ON 27.10.2009. THE ASSESSEE TRUST WAS CREATED IN THE YEAR 1998 AND ALSO GOT REGISTERED WITH THE DISTRICT REGISTRAR, KAKINA DA ON 12.2.199 UNDER THE NAME OF NEIL THOMAS MINISTRIES FAMILY WORKSHOP WELFARE ASSOCIATION. IT WAS ALSO GRANTED REGISTRATION UNDER SECTION 12A OF THE I.T.ACT W.E.F. 18.9.1999. SUBSEQUENTLY, THE ASSESSEE CHANGED ITS NAME FROM THE EAR LIER NAME TO THE PRESENT NAME I.E. INTERIOR FULL GOSPEL CHURCH MINISTRIES . AS CAN BE SEEN FROM THE ORDER OF THE CIT, THE CHANGE IN THE NAME WAS ALSO REGISTERED WITH THE DISTRICT REGISTRAR OF SOCIETIES, KAKINADA ON 2 23.4.2007. CONSEQUENT UPON THE CHANGE OF THE NAME OF THE SOCIETY, ASSESSEE SUBMITTED A FRESH APPLICATION BEFORE THE CIT, RAJA HMU NDRY ON 21.10.2008 SEEKING GRANT OF REGISTRATION UNDER SECTION 12A OF THE ACT IN THE NAME OF THE NEW SOCIETY. THE COMMISSIONER OF INCOME TAX , HOWEVER , CANCELLED SUCH APPLICATION ON 1.10.2004 ON THE GROUND THAT THE ASSESSE DID NOT TAKE PRIOR PERMISSION OF THE COMMISSIONER BEFORE CHANGING ITS NAME. THEREFORE, AGAIN ASSESSEE FILED A FRESH APPLICATION ON 12.1.2009 SEEKING REGISTRATION U/S.12A OF THE ACT. IN THE SAID APP LICATION, THE ASSAESSEE ENCLOSED THE AMENDED MEMORANDUM OF ASSOCIATION PREPARED AS PER THE DECISION TAKEN BY THE GENERAL BODY MEETING ON 6.1.2007 WHICH WAS UNANIMOUSLY APPROVED IN THE EXECUTIVE MEETING HELD ON 15.2.2007. THE CIT AGAIN REJECTED THE ASSES SEES APPLICATION FOR REGISTRATION ON THE GROUND THAT THE SOCIETY HAS NOT UTILIZED ITS FUNDS FOR THE PROMOTION OF ITS OBJECTS AND FURTHERMORE THE AMENDMENT TO CLAUSE AS ENVISAGED IN THE TRUST DEED , IS NOT IN CONSONANCE WITH PROVISIONS OF SECTION 12A OF THE ACT . THE CIT ALSO OBSERVED THAT ASSESSEE HAD FAILED TO PROVE THE GENUINENESS OF THE ACTIVITIES. AS IT APPEARS , BOTH THESE ORDERS OF THE CIT WERE NOT CHALLENGED B Y THE ASSESSEE BY PREFERRING APPEALS BEFORE THE TRIBUNAL. ASSESSEE AGAIN FILED AN APPLICATI ON ON 26.10.2009 SEEKING REGISTRATION UNDER SECTION 12A OF THE ACT. THIS APPLICATION OF THE ASSESSEE WAS REJECTED BY THE CIT VIDE ORDER DT.22.3.2010 ON THE GROUND THAT THE ASSESSEE IS NOT REGISTERED U/S.43(1) OF THE A . P CHARITABLE AND HINDU RELIGIOUS INST ITUTIONS AND ENDOWMENTS ACT, 1987. THIS ORDER OF REJECTION BY T HE CIT WAS CHALLENGED BY THE ASSESSEE BEFORE THE ITAT. THE ITAT AFTER CONSIDERING THE SUBMISSIONS OF THE PARTIES REMITTED THE MATTER BACK TO THE FILE OF CIT WITH THE FOLLOWING DIRECTIONS: ON PERUSAL OF THE ORDER OF THE CIT, WE FIND THAT CIT HAS DENIED THE REGISTRATION ON THE GROUND THAT THE ASSESSEE TRUSTS WERE NOT REGISTERED U/S.43(1) OF THE A.P. CHARITABLE AND HINDU RELIGIOUS INSTITUTIONS AND ENDOWMENTS ACT, 1987 SO AS TO CONFER A FULL - FLED GED LEGAL STATUS UPON SU CH SOCIETIES/TRUSTS IN THE EYE OF THE RELEVANT LAWS REGULATING THEIR ACTIVITIES. IN HIS ORDER THE CIT THOUGH ADMITTED TH A T THE ASSESSEE TRUSTS WERE REGISTERED UNDER THE INDIAN ACT BUT HE DID NOT GRANT REGISTRATION U/S.12AA OF THE I.T.ACT. DURING THE COURSE OF HEARING A SPECIFIC QUERY WAS RAISED FROM THE LD D.R. THAT WHETHER IT IS A REQUIREMENT OF LAW TO HAVE THE TRUSTS REGISTERED WITH THE A.P. CHARITABLE AND HINDU RELIGIOUS 3 INSTITUTIONS AND ENDOWMENTS ACT FOR REGISTRATION U/S.12AA OF THE INCOME TAX ACT. LD D.,R. SOUGHT TIME FOR VERIFICATION . HE, HOWEVER, AGREED WITH THE PROPOSAL THAT LET THE MATTER BE SENT BACK TO THE CIT WITH A SPECIFIC DIRECTION TO FIND OUT WHETHER IT IS A REQUIREMENT OF LAW TO HAVE THE TRUSTS REGISTERED UNDER A.P. CHARITABLE AND HINDU RELIGIOUS AND ENDOWMENTS ACT FOR OBTAINING A REGISTRATION U/S.12AA OF THE ACT. BOTH THE PARTIES TO THE APPEALS HAVE AGREED TO THE PROPOSAL AND WE ACCORDINGLY, SET ASIDE THE ORDER OF CIT AND RESTORE THE MATTER TO HIS FILE WITH THE DIRECTION TO ADJUDICATE THE ISSUE BY PASSING A REASONED ORD ER IN THIS REGARD. A REFERENCE OF THE SPECIFIC PROVISIONS UNDER WHICH THE ASSESSES ARE REQUIRED TO HAVE A REGISTRATION U/S.43(1) UNDER THE A.P.CHARITABLE AND HINDU RELIGIOUS INSTITUTIONS AND ENDOW MENTS ACT, 1987 FOR OBTAINING A REGISTRATION U/S.12AA OF THE I.T.ACT SHOULD ALSO BE MADE. 3. PURSUANT TO THE DIRECTION OF THE ITAT, THE CIT TOOK UP THE PROCEEDINGS AGAIN FOR GRANT OF REGISTRATION UNDER SECTION 12A OF THE ACT. IN THE COURSE OF PROCEEDINGS BEFORE THE CIT IT WAS CONTENDED BY THE ASSESSEE THAT FOR THE PURPOSE OF REGISTRATION U/S.12A OF THE ACT, IT IS NOT NECESSARY FOR A SOCIETY TO GET REGISTERED U/S.43(1) OF A.P HINDU RELIGIOUS INSTITUTIONS AND ENDOWMENTS AT, 1987. IT WAS FURTHER CONTENDED BY THE ASSESSEE THAT THE COMMISSIONER, ENDOWMENT DEPARTMENT, AND HRA PRADESH HAD ALSO DIRECTED ALL THE INSPECTORS NOT TO SUBMIT ANY NEW PROPOSALS U/S.43 OF A.P. CHARITABLE AND HINDU RELIGIOUS INSTITUTIONS AND ENDOWMENTS ACT, 1987 FOR FRESH REGISTRATION OF TEM PLES/INSTITUTIONS. HENCE, AS THE ENDOWMENTS DEPARTMENT WAS NOT ENTERTAINING ANY APPLICATION FOR FRESH REGISTRATION, THE ASSESSEE TRUST CANNOT APPLY FOR REGISTRATION UNDER THE A.P. CHARITABLE AND HINDU RELIGIOUS INSTRUCTIONS AND ENDOWMENTS ACT, 1987. THE CIT ON CONSIDERING THE SUBMISSION S OF THE ASSESSEE NOTED THAT IT CAN BE SEEN FROM THE AIMS AND OBJECTS OF THE TRUST THAT THE TRUST WAS FORMED FOR CARRYING OUT CHARITABLE AND RELIGIOUS AC TIVITIES. HOWEVER, S OM E OF THE ACTIVITIES AS ENUMERATED IN CLAUSE(A) (B) AND (C) LIKE RUNNING OF BIBLE COLLEGES, ETC, ; CONSTRUCTION OF CHURCHES, M ISSIONARY WORKS, AIR MEETINGS AND SEMINAR S TO PROCLAIM THE MESSAGE OF GO D, IN EVERY STATE ARE MORE OF A RELIGIOUS CHARACTER AND EXTENDED TO A PARTICULAR RELIGION. HE NOTED THA T NO PUBLIC CHARITABLE ACTIVITIES ARE CARRIED OUT BY THE SOCIETY. THE CIT ULTIMATELY CONCLUDED THAT THE ASSESSEE TRUST CANNOT BE GRANTED REGISTRATION U/S.12AA OF THE ACT DUE TO THE FOLLOWING THREE REASONS: 4 (I) IT CARRIED OUT AMENDMENTS WITHOUT OBTAINING PRIOR PERMISSION OF THE COMMISSIONER OF INCOME - TAX. THE ASSESSEE - SOCIETY (NEIL THOMAS MINISTRIES FAMILY WORSHIP WELFARE ASSOCIATION) CAME INTO EXISTENCE BY WAY OF A 'MEMORANDUM OF ASSOCIATION' WHICH WAS REGISTERED UNDER THE SOCIETIES REGISTRATION ACT XXI OF 1860 (SOCIETY NO.55 OF 1998) ON 12 - 02 - 1998. INITIALLY, IT WAS SEEN THAT THE SOCIETY HAS NOT INCORPORATED THE 'AMENDMENT AND DISSOLUTION' CLAUSES AS CONTEMPLATED UNDER THE INCOME - TAX ACT, 1961. WHEN TH E SAME WAS INFORMED TO THE ASSESSEE, THE ASSESSEE HAS AMENDED THE DEED ON 18 - 09 - 1999. (II) THE SOCIETY HAS CHANGED ITS NAME TO 'INTERIOR FULL GOSPEL CHURCH MINISTRIES' APART FROM OTHER AMENDMENTS TO THE MEMORANDUM OF ASSOCIATION WITHOUT SEEKING PRIOR SANCTION OF THE COMMISSIONER OF INCOME - TAX WHICH IS ONE OF THE PRE - CONDITIONS FOR GRANT OF REGISTRATION U/S.12A OF THE I,T. ACT, 1961 TO THE SAID SOCIETY. IN ORDER TO EXAMINE THE ACTIVITIES OF THE TRUST IN THE LIGHT OF THE NEWLY INCORPORATED AMENDMENTS, HE ASSESSEE WAS GIVEN AN OPPORTUNITY OF BEING HEARD. (III) IT DID NOT ENGAGE ITSELF IN PUBLIC CHARITABLE ACTIVITIES. 4. ACCORDINGLY, HE REJECTED THE APPLICATION FILED U/S.12A OF THE ACT. 5. LD A.R. CONTENDED BEFORE US THAT NONE OF THE GROUNDS ON WHICH CIT HAS REJECTED THE APPLICATION FOR REGISTRATION ARE VALID GROUNDS. IT WAS CONTENDED BY THE ASSESSEE TH A T IT WAS EARLIER REGISTERED U/S.12A OF THE ACT AND ONLY BECAUSE IT CHANGED ITS NAME , THE REGISTRATION WAS CAN CELLED ON THE GROUND THAT PRIOR PERMISSION OF THE CIT WAS NOT TAKEN. SO FAR AS THE FIRST REASON OF CANCELLATION IS CONCERNED, LD A.R. SUBMITTED TH AT WHEN THE CIT ACKNOWLEDGES THE FACT THAT THE ASSESSEE HAS AMENDED THE TRUST DEED ON 18.9.1999, THERE WAS NO REASON WHY HE SHOULD CONSIDER IT AS A GROUND FOR NON GRANTING THE REGISTRATION. SO FAR AS OTHER GROUNDS ARE CONCERNED, IT WAS SUBMITTED THAT THE CHANGE OF NAME HAS NOT AFFECTED THE OBJECTS OF THE TRUST WHICH ALWAYS REMAIN ED CHARITABLE. IT WAS SUBMITTED THAT THE OBSERVATIONS MADE BY THE CIT THAT THE ASSESSEE HAS NOT ENGAGED ITSELF IN PUBLIC CHARITABLE ACTIVITIES IS WITHOUT ANY BASIS. SO FAR AS THE ALLEGATION OF THE CIT THAT THE ASSESSEE HAS INDULGED IN RELIGIOUS ACTIVITI ES RELA T ING TO A PARTICULAR COMMUNITY, LD A.R. SUBMITTED THAT THERE IS NO BAR UNDER THE STATUTE TO GRANT REGISTRATION TO A TRUST WHICH IS ENGAGED IN RELIGIOUS ACTIVITIES AS THEN TERM USED IN SECTIONS 11 & 12 IS 5 CHARITABLE AND RELIGIOUS PURPOSES. IN THIS CONTEXT, LD A.R. RELIED UPON THE DECISION OF THE HONBLE JURISDICTIONAL HIGH COURT IN THE CASE OF CIT VS. SOCIAL SERVICE CEN TRE, 250 ITR 39 (AP) AND THE DECISION OF ITAT VISHAKHAPATNAM IN THE CASE OF M/S. NESHNA TRUST VS CIT (I.T.A. NO.352/VIZAG/2011) . 6. ON THE OTHER HAND, LD D.R. STRONGL Y RELIED UPON THE DECISION OF THE CIT. 7. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE ORDERS OF THE CIT. ON PERUSAL OF ORDER DATED 22.3.2010 PASSED BY THE CIT CANCELLING THE APPLICATION FOR REGISTRATION U/S.12A OF THE ACT, IT HAS TO BE NOTED THAT THE CANCELLATION WAS MADE SOLELY ON THE GROUND THAT ASSESSEE IS NOT REGISTERED UNDER SECTION 43(1) OF THE A.P.CHARITABLE AND HINDU RELIGIOUS INSTRUCTIONS AND ENDOWMENTS ACT, 1987. THE COORDINATE BENCH OF THIS TRIBUNAL, HOWEVER, WHILE CONSIDERING ASSESSEES APPEAL NO.318/VIZ/2010 ALONGWITH BATCH OF OTHER APPEALS VIDE ORDER D ATED 11.8.2010 REMITTED THE MATTER BACK TO THE CIT FOR CONSIDERING THE ASSESSEES APPLICATION AFRESH, ON THE SPECIFIC ISSUE OF EXAMINING THE REQUIRE MENT OF LAW TO HAVE THE TRUSTS REGISTERED UNDER SECTION 43(1) OF A.P.CHARITABLE AND HINDU RELIGIOUS INSTRUCTIONS AND ENDOWMENTS ACT, 1987. THE OBSERVATIONS MADE BY THE COORDINATE BENCH HAVE BEEN EXTRACTED HEREINABOVE. HOWEVER, IT IS INTERESTING TO NOTE T HAT IN THE IMPUGNED ORDE R, THE CIT HAS NOT AT ALL TOUCHED UPON THAT ISSUE EVEN THOUGH THE COORDINATE BENCH HAS SPECIFICALLY DIRECTED THE CIT TO CONSIDER THAT ISSUE ALONE. HOWEVER, AS CAN BE SEEN FROM THE IMPUGNED ORDER, THE CIT HAS REJECTED THE APPLICATIO N OF THE ASSESSEE ON SOME OTHER GROUNDS. NOW ON CONSIDERING THE GROUNDS ON WHICH THE CIT HAS REJECTED THE APPLICATION FOR REGISTRATION, IT CAN BE SEEN THAT THO SE GROUNDS ARE ALSO NOT RELEVANT OR NOT VALID GROUNDS ON THE BASIS OF WHICH REGISTRATION CAN BE DENIED TO THE ASSESSEE. AS CAN BE SEEN, SO FAR AS THE ISSUE OF AMENDMENT OF MEMORANDUM OF ASSOCIATION IS CONCERNED, THE CIT HIMSELF HAS ACKNOWLEDGED THE FACT THAT ASSESSEE HAS AMENDED THE DEED ON 18.9.1999. THEREFORE, WHEN THE AMENDMENT HAS BEEN EFFECTED , THERE IS NO REASON TO REJECT ASSESSEES APPLICATION FOR REGISTRATION BY RAISING THAT ISSUE AGAIN. SIMILARLY, IT IS A FACT ON RECORD THAT THE PRESENT APPLICATION HAS BEEN MADE BY THE ASSESSEE AFTER THE CHANGE OF NAME. THEREFORE, THERE IS NO REASON WHY T HE CIT HAS AGAIN RAISED THE ISSUE OF PRIOR 6 PERMISSION NOT BEING TAKEN FROM THE CIT WITH REGARD TO CHANGE OF NAME WHEN THE OBJECTS OF THE SOCIETY REMAIN SAME. IT IS A FACT ON RECORD THAT ASSESSEE WAS EARLIER GRANTED REGISTRATION UNDER SECTION 12A OF THE AC T ON THE B ASIS OF SAME AIMS AND OBJECTS . THEREFORE, IT CANNOT B E SAID THAT THE ASSESSEE HA S NOT ENGAGED ITSELF IN PUBLIC CHARITABLE ACTIVITIES. THE OBSERVATION OF THE CIT IN THIS REGARD IS WITHOUT ANY BASIS AND MERELY ON PRESUMPTION AND SURMISES. IN THE CASE OF NE SHNA TRUST (SUPRA), THE COORDINATE BENCH OF THIS TRIBUNAL HAS HELD AS UNDER: 6. WE HAVE HEARD THE RIVAL CONTENTIONS AND CAREFULLY PERUSED THE RECORD. IN OUR VIEW, THE FIRST ISSUE THAT REQUIRES OUR CONSIDERATION IS WHETHER THE AMENDMENT CARRIED OUT BY THE ASSESSEE TRUST IN THE OBJECT CLAUSE OF THE TRUST DEED WITHOUT SEEKING PERMISSION FROM THE DEPARTMENT RESULTS IN AUTOMATIC CANCELLATION OF REGISTRATION GRANTED U/S 12AA OF THE ACT. THE LD CIT HAS EXPRESSED THE VIEW THAT THE 'AMENDED TRUST' DOES N OT HAVE REGISTRATION U/S 12AA OF THE ACT. IN THIS REGARD, IT IS APPOSITE HERE TO EXTRACT THE OBSERVATIONS MADE BY HON'BLE MADRAS HIGH COURT IN THE CASE OF VALLAL M D SESHADRI TRUST, SUPRA, IN PARAGRAPH 7 OF ITS ORDER - '. AS FAR AS THE AMENDMENT MADE TO THE TRUST DEED IS CONCERNED, IT IS NOT THE CONCERN OF THE ASSESSING AUTHORITY, AND ONLY CIVIL COURT IS EMPOWERED TO DECIDE THE SAID ISSUE AND IN ANY EVENT THAT CANNOT BE THE REASON FOR DENYING THE CHARITABLE NATURE OF THE INSTITUTION, IF IT IS OTHERWISE CHARI TABLE'. THUS WHAT IS REQUIRED TO BE SEEN IS WHETHER THE AMENDED OBJECTS ARE ALSO CHARITABLE IN NATURE OR NOT. NO DOUBT, IT IS THE RESPONSIBILITY OF THE ASSESSEE TO INFORM ABOUT THE AMENDMENTS CARRIED OUT IN THE TRUST DEED. HOWEVER, AT THE SAME TIME, NOTHI NG PREVENTS THE LEARNED CIT TO POINT OUT, THIS LACUNA AND ADVISE THE ASSESSEE TO MOVE APPROPRIATE PETITION IN THIS REGARD. WE HAVE GONE THROUGH THE PROVISIONS OF THE ACT AND NOTICE THAT THE STATUTE NO WHERE PROVIDES THAT THE REGISTRATION ALREADY GRANTED U/ S 12AA WOULD GET CANCELLED AUTOMATICALLY OR DOES IT PROVIDE THAT THE AMENDED TRUST WOULD REQUIRE FRESH REGISTRATION. HENCE, IN OUR VIEW, THE LD CIT SHOULD HAVE DIRECTED THE ASSESSEE TO MOVE APPROPRIATE APPLICATION FOR GETTING APPROVAL OF THE AMENDMENTS CA RRIED OUT TO THE OBJECT CLAUSE OF THE ASSESSEE VIS - A - VIS THE REGISTRATION ALREADY GRANTED U/S 12AA OF THE ACT BEFORE PROCESSING THE APPLICATION FILED BY THE ASSESSEE SEEKING RENEWAL OF RECOGNITION UNDER SECTION 80G OF THE ACT. 8. THEREFORE, AS HELD BY THE HONBLE MADRAS HIGH COURT IN THE CASE OF VALLAL M D SESHADRI TRUST,(SUPRA), WHICH WAS REFERRED TO BY THE COORDINATE BENCH, ABSENCE OF AMENDMENT CANNOT BE A RE ASON FOR DENYING THE CHARITABLE NATURE OF THE INSTITUTION, IF IT IS 7 OTH ERWISE CHARITABLE. AS CAN BE SEEN, ASSESSEES CASE STAND IN A BETTER FOOTING AS IT HAS CARRIED OUT THE AMENDMENT WHICH HAS ALSO BEEN ACKNOWLEDGED BY THE CIT. THEREFORE, THE REJECTION ON THIS ACCOUNT IS WITHOUT ANY BASIS. SIMILARLY, THE OBSERVATION MADE BY THE CIT THAT SOME OBJ ECTIVES OF THE ASSESSEE TRUST ARE OF RELIGIOUS NATURE, HENCE, IT CANNOT BE CONSIDERED TO BE ENGAGED IN PUBLIC CHARITABLE ACTIVITIES IS ALSO NOT RELEVANT. AS THERE IS NO SUCH BAR IN THE S TATUTORY PROVISIONS TO GRANT REGISTRATION TO A TRUST HAVING TO BE RELIGIOUS AND CHARITABLE ACTIVITIES. IN THIS CONTEXT, WE GET SUPPORT FROM THE DECISION OF THE HONBLE JURISDICTIONAL HIGH COURT IN THE CASE OF SOCIAL SERVICE CENTRE (SUPRA). THEREFORE, CONSIDERING THE TOTALITY OF THE FACTS AND CIRCU MSTANCES OF THE CASE, WE ARE OF THE VIEW THAT THE CIT WAS NOT JUSTIFIED IN REFUSING TO GRANT REGISTRATION UNDER SECTION 12A OF THE ACT. WE, THEREFORE, DIRECT THE CIT TO GRANT REGISTRATION TO THE ASSESSEE. 9. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 11 /12/2013 . SD/ - S D/ - (B.RAMAKOTAIAH ) ( SAKTIJIT DEY ) ACCOUNTANT MEMBER JUDICIAL MEMBER VISHAKHAPATNAM DATED 11 / 12/2013 PARIDA , SR. PS COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT : INTERIOR FULL GOSPEL CHURCH MINISTERIES, GODDATIPALEM, Z. BHAVARAM POST KARAPA MANDAL, E.G.T.D. 2. THE RESPONDENT. : CIT RAJAHMUNDRY. 3. THE CIT(A) - CONCERNED. 4. CIT CONCERNED. 5. DR, ITAT, VISHAKHAPATNAM 6. GUARD FILE. BY ORDER SR.PS, ITAT, VISHAKHAPATNAM