Col. Amin Lal Memorial Charitable Trust, Bhiwani V. CIT, Hisar

ITA 2936/DEL/2008

• Counselvise Citation: [2009] 114 COUNSELVISE.COM (IT) 8558 (ITAT-DELHI)
• Duration Of Justice: 10 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-07-2009
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 23-07-2009
• Assessment Year: 2008-2009
• Appeal Filed On: 17-09-2008
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M P SINGH
• Assessee Lawyers: SANJAY VERMA
• Keywords: Charitable institution
• Section: 80G

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A NEW DELHI BEFORE SHRI G.E. VEERABHADRAPPA : VICE PRESIDENT; A ND SRHI R.P. TOLANI : JUDICIAL MEMBER ITA NO. 2936/DEL/08 U/S 80-G OF THE I.T. ACT, 1961. COL. AMIN LAL MEMORIAL VS. COMMISSIONER OF INCOM E-TAX, CHARITABLE TRUST, BHIWANI HARYANA (HISAR). HISAR. PAN/GIR NO. APPELLANT ) ( RESPONDENT ) APPELLANT BY : SHRI SANJAY VERMA CA RESPONDENT BY : SHRI M.P. SINGH SR. DR O R D E R PER G.E. VEERABHADRAPPA, V.P: THIS APPEAL, BY THE ASSESSEE , ARISES OUT OF THE OR DER DATED 2/3-7-2008 OF THE COMMISSIONER OF INCOME-TAX, HISAR PASSED U/S 80G OF THE INCOME-TAX ACT, 1961, WHEREIN THE LEARNED COMMISSIONER HAS REJ ECTED THE ASSESSEES APPLICATION FOR RENEWAL OF EXEMPTION U/S 80-G OF T HE INCOME-TAX ACT,1961. 2. THE ASSESSEE IS A SOCIETY ESTABLISHED ON 28-3-19 92 WITH THE MAIN OBJECT OF GRANTING SCHOLARSHIPS, STIPENDS ETC. AND TO SUPPLY BOOKS FREE OF COST OR AT CONCESSIONAL RATES AND TO PROVIDE FINANCIAL A SSISTANCE TO THE POOR DESERVING STUDENTS. WITH A VIEW TO EXAMINE THE GENU INENESS OF THE SOCIETY 2 AND ALSO ITS ACTIVITY, AN OPPORTUNITY WAS PROVIDED BY THE COMMISSIONER TO PRODUCE THE BOOKS OF ACCOUNT AND ALSO CERTAIN INFOR MATION AS DISCUSSED IN THE IMPUGNED ORDER. THE ASSESSEE, IT APPEARS, HAS N OT PRODUCED BOOKS OF ACCOUNT AND OTHER SUPPORTING DOCUMENTS TO VERIFY T HE GENUINENESS OF THE CLAIMS. THE COMMISSIONER, THEREFORE, DECLINED TO GR ANT THE RENEWAL OF EXEMPTION AND THE ASSESSEE IS AGGRIEVED. 3. THE LEARNED COUNSEL FOR THE ASSESSEE POINTED OUT THAT ALL ALONG THE ASSESSEE WAS GRANTED EXEMPTION U/S 80-G. THE LEARNE D COUNSEL PRODUCED BEFORE US THE CERTIFICATE GRANTING EXEMPTION VIDE ORDER DATED 8-2-2002 OF THE COMMISSIONER AND IT POINTED OUT THAT THE CHAIRM AN OF THE TRUST MOVED THE BANKER AND THERE WAS SOME PROBLEM IN THE PRODUC TION OF THE BOOKS OF ACCOUNT. ON A QUERY RAISED BY THE BENCH, THE LEARNE D COUNSEL SUBMITTED THAT IF GIVEN AN OPPORTUNITY, HE IS READY TO PRODUCE THE BOOKS OF ACCOUNT AND SATISFY THE COMMISSIONER ABOUT THE CHARITABLE NATUR E OF THE ASSESSEE TRUST. 4. THE LEARNED DR, ON THE OTHER HAND, VEHEMENTLY O PPOSED THE GRANT OF SECOND INNING TO THE ASSESSEE. 5. WE HAVE CAREFULLY GONE THROUGH THE RECORDS AND T HINK IT FIT TO GIVE ONE MORE OPPORTUNITY TO THE ASSESSEE TO JUSTIFY THE CLA IM OF CHARITABLE NATURE, AS WE HAVE SEEN THAT THE ASSESSEE WAS REGULARLY GRANT ED THE EXEMPTION FOR A 3 LONG PERIOD OF TIME AND THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FOR NOT PRODUCING THE BOOKS OF ACCOUNT ON 18-6-2008. WE ORDER ACCORDINGLY. 6. IN THE RESULT, APPEAL IS TO BE ALLOWED FOR STATI STICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON 23-7-2009. (R.P. TOLANI ) ( G.E. VEERABHAD RAPPA ) JUDICIAL MEMBER VICE PRESIDENT DATED: 23-07-2009. MP COPY TO : 1. ASSESSEE 2. AO 3. CIT 4. CIT(A) 5. DR