M/s Sri Krishna Chaitanya Mission, Rajahmundry V. The Commissioner of Income Tax, Rajahmundry

ITA 325/VIZ/2010

• Counselvise Citation: [2010] 135 COUNSELVISE.COM (IT) 2900 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 2 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-08-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 31-05-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D S SUNDER SINGH
• Section: 80G

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE: SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI BR BASKARAN, ACCOUNTANT MEMBER ITA NO.325/VIZAG/2010 ASSESSMENT YEAR : N.A. SRI KRISHNA CHAITANYA MISSION RAJAHMUNDRY CIT RAJAHMUNDRY (APPELLANT) VS. (RESPONDENT) PAN NO.AAHTS 7728Q APPELLANT BY: SHRI G.V.N. HARI, CA RESPONDENT BY: SHRI D.S. SUNDER SINGH, DR ORDER PER SHRI S.K. YADAV, JUDICIAL MEMBER:- THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT REFUSING THE REGISTRATION U/S 80G OF THE ACT. 2. ON PERUSAL OF THE ORDER OF THE CIT, WE FIND THAT CIT HAS DENIED THE REGISTRATION ON THE GROUND THAT THE ASSESSEE TRUST WAS NOT REGISTERED U/S 43(1) OF THE A.P. CHARITABLE AND HINDU RELIGIOUS IN STITUTIONS AND ENDOWMENTS ACT, 1987 SO AS TO CONFER A FULL-FLEDGED LEGAL STAT US UPON SUCH SOCIETIES/TRUSTS IN THE EYES OF THE RELEVANT LAWS REGULATING THEIR A CTIVITIES. IN HIS ORDER THE CIT THOUGH ADMITTED THAT THE ASSESSEE TRUST WAS REG ISTERED UNDER THE INDIAN TRUST ACT BUT HE DID NOT GRANT REGISTRATION U/S 80G 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 TRUST REGIST ERED WITH THE A.P. CHARITABLE AND HINDU RELIGIOUS INSTITUTIONS AND ENDOWMENTS ACT FOR REGISTRATION U/S 80G OF THE INCOME TAX ACT. THE LD. D.R. SOUGHT TIME FO R VERIFICATION. HE HOWEVER AGREED WITH THE PROPOSAL THAT LET THE MATTE R BE SENT BACK TO THE CIT WITH A SPECIFIC DIRECTION TO FIND OUT WHETHER IS IT A REQUIREMENT OF LAW TO HAVE THE TRUST REGISTERED UNDER A.P. CHARITABLE AND HIND U RELIGIOUS INSTITUTIONS AND ENDOWMENTS ACT FOR OBTAINING A REGISTRATION U/S 80G OF THE ACT. 2 3. BOTH THE PARTIES TO THE APPEAL HAVE AGREED TO TH E PROPOSAL AND WE ACCORDINGLY SET ASIDE THE ORDER OF CIT AND RESTORE THE MATTER TO HIS FILE WITH THE DIRECTIONS TO ADJUDICATE THE ISSUE BY PASSING A REASONED ORDER IN THIS REGARD. A REFERENCE OF THE SPECIFIC PROVISIONS UND ER WHICH THE ASSESSEE IS REQUIRED TO HAVE A REGISTRATION U/S 43(1) UNDER THE A.P. CHARITABLE AND HINDU RELIGIOUS INSTITUTIONS AND ENDOWMENTS ACT, 1987 FOR OBTAINING A REGISTRATION U/S 80G OF THE I.T. ACT SHOULD ALSO BE MADE. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLO WED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON 11.8.2010 SD/- SD/- (BR BASKARAN) (SUNIL KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER VG/SPS VISAKHAPATNAM, DATED 11 TH AUGUST, 2010 COPY TO 1 SRI KRISHNA CHAITANYA MISSION, 12-22-43/1, ARYAPU RAM, RAJAHMUNDRY 2 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