Charicha Jibak, Kolkata V. CIT, Burdwan, Burdwan

ITA 319/KOL/2011

• Counselvise Citation: [2011] 119 COUNSELVISE.COM (IT) 6783 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-05-2011
• Appeal Filed By: Assessee
• Bench Allotted: A
• Next Hearing Date: 18-05-2011
• Assessment Year: misc
• Appeal Filed On: 22-02-2011
• Court: TRIBUNAL
• Department Lawyers: G MONDAL
• Assessee Lawyers: A K SEN; M ROY CHOWDHURY
• Section: 12AA

Judgement Text

1 , A , , IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH- A , KO LKATA [ . . . . . .. . , ,, , . .. . ! ! ! !. .. . , , , , '# ] BEFORE SHRI B.R.MITTAL, JUDICIAL MEMBER & SRI C.D. RAO, ACCOUNTANT MEMBER $ $ $ $ / ITA NO. 319 (KOL) OF 2011 CHARICHA JIBAK , BIRBHUM. (PAN-AAAAC8766G) COMMISSIONER OF INCOME-TAX, BURDWAN (&' / APPELLANT ) - * - - VERSUS - (+,&'/ RESPONDENT ) &' . / '/ FOR THE APPELLANT: / S/SRI A.K.SEN & M.ROY CHOWDHURY +,&' . / ' / FOR THE RESPONDENT: / SRI G. MONDAL '0 / ORDER ( . . . . . .. . ), (B.R.MITTAL), JUDICIAL MEMBER : THE ASSESSEE HAS FILED THIS APPEAL AGAINST ORDER OF LD. C.I.T., BURDWAN DATED 14/01/2011 REFUSING TO GRANT REGISTRATION TO THE AS SESSEE-TRUST U/S. 12AA OF THE INCOME- TAX ACT, 1961. 2. AT THE TIME OF HEARING BEFORE US, THE LD. A/R S UBMITTED THAT THE REFUSAL FOR REGISTRATION HAS BEEN DONE MAINLY ON THE GROUND THA T THE GOVERNING BODY MEMBERS DO NOT HAVE ANY SPECIAL PROFESSIONAL OR ACADEMIC QUALI FICATION, STANDING OR FINANCIAL CAPABILITY AND/OR DO NOT HAVE THE OWN SOURCE OF INC OME. IT IS ALSO STATED THAT THE AUDIT IS NOT SUFFICIENT TO ESTABLISH THE ACTIVITIES OF THE S OCIETY. THE LD. A/R FURTHER SUBMITTED THAT THE LD. C.I.T. WAS INFLUENCED BY EXTRANEOUS FA CTORS STATING THAT SOME SCAMS HAVE BEEN DONE BY TOP MOST EDITORS OF THE NATION AND OF INTERNATIONAL REPUTE IN RESPECT OF VARIOUS NATIONAL AND INTERNATIONAL COMPANIES. HE F URTHER SUBMITTED THAT THE LD. C.I.T. ALSO CONSIDERED THAT THE EXPENSES WERE INCURRED BY SELF-MADE VOUCHERS. HE SUBMITTED THAT THERE IS NO FINDING THAT WHATEVER THE EXPENSES HAVE BEEN INCURRED BY THE ASSESSEE- TRUST WERE NOT TO MEET THE OBJECTS OF THE ASSESSEE- TRUST. THE LD. A/R SUBMITTED THAT THE 2 REGISTRATION HAS BEEN REFUSED NOT ON VALID GROUNDS AND, ON THE OTHER HAND, THE OBJECTS OF THE ASSESSEE-TRUST ARE CHARITABLE. 3. ON THE OTHER HAND, THE LD. DEPARTMENTAL REPRESE NTATIVE SUPPORTED THE ORDER OF LD. C.I.T. AND SUBMITTED THAT THE ASSESSEE COULD NOT FU RNISH SUFFICIENT EVIDENCE OF CHARITABLE ACTIVITIES CARRIED ON BY IT. HE FURTHER SUBMITTED THAT THE OBJECTS OF THE ASSESSEE-TRUST ARE VAGUE AND, THEREFORE, THE ORDER OF LD. C.I.T. BE CO NFIRMED. 4. WE HAVE HEARD THE LEARNED REPRESENTATIVES OF TH E PARTIES AND PERUSED THE ORDER OF LD. C.I.T. ON CAREFUL CONSIDERATION OF THE ORDER O F LD. C.I.T. AND THE DOCUMENTS PLACED ON RECORD AND ALSO CONSIDERING THE OBJECT CLAUSE OF THE MEMORANDUM OF ASSOCIATION AND RULES & REGULATIONS OF THE ASSESSEE-TRUST, WE FIND SUBSTANCE IN THE CONTENTION OF THE LD. A/R THAT THE LD. C.I.T. WAS INFLUENCED BY THE FACTS WHICH ARE NOT RELEVANT WHILE CONSIDERING THE APPLICATION OF THE ASSESSEE FOR GRA NT OF REGISTRATION U/S. 12AA OF THE ACT. WE AGREE WITH THE LD. A/R THAT THE FINANCIAL CAPABI LITY AND ACADEMIC QUALIFICATION OF THE MEMBERS OF THE GOVERNING BODY IS NOT RELEVANT AND I F THE OBJECTS OF THE ASSESSEE ARE CHARITABLE FOR PUBLIC PURPOSES, THE REGISTRATION HA S TO BE GRANTED U/S. 12AA OF THE ACT. BOTH THE LD. REPRESENTATIVES OF THE PARTIES HAVE AG REED THAT THE MATTER MAY BE RESTORED TO LD. C.I.T. FOR HIS FRESH CONSIDERATION IN THE LIGHT OF OBJECTS OF THE ASSESSEE-TRUST AND SUCH OTHER EVIDENCES AS MAY BE PRODUCED BEFORE HIM IN SU PPORT OF CLAIM OF REGISTRATION U/S. 12AA OF THE ACT. HENCE WE SET ASIDE THE ORDER OF LD . C.I.T. AND RESTORE THE MATTER TO HIM FOR HIS FRESH CONSIDERATION OF THE APPLICATION OF T HE ASSESSEE-TRUST FOR REGISTRATION U/S. 12AA OF THE ACT, AFTER AFFORDING REASONABLE OPPORTU NITY OF BEING HEARD TO THE ASSESSEE. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS AL LOWED FOR STATISTICAL PURPOSES. 1 '0 #2' 3 2* 4 15 THIS ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- ( . .. . ! ! ! !. .. . ) '# ( . . . . . .. . ) (C.D.RAO) , ACCOUNTANT MEMBER (B.R.MITTAL) , JUDICIAL MEMBER ( (( (!# !# !# !#) )) ) DATE: 18-05-2011 3 $ $ $ $ / ITA NO. 319 (KOL) OF 2011 '0 . +6 7'689- COPY OF THE ORDER FORWARDED TO : 1. &' / THE APPELLANT : CHARICHA JIBAK, C/O MR. TANMOY GHOSH, JHILMIL CO - OPERATIVE HOUSING SOCIETY LTD., 8-B, GOBINDA AUDDY ROAD, CHETLA, FLAT-102, KOLKATA-700 027. 2 +,&' / THE RESPONDENT : C.I.T., BURDWAN, AAYAKAR BHAWAN ANNEXE, COURT COMPOUND, BURDWAN-713101. 3. 0*/ THE CIT, 4. =4 +* / DR, ITAT, KOLKATA BENCHES, KOLKATA 5 GUARD FILE . ,6 +/ TRUE COPY, '0*2/ BY ORDER, (DKP) > ? / DY/ASSTT. REGISTRAR .