M/s Bandekar Charity Foundation., Vasco V. The Commissioner of Income Tax (Exemption) Bengaluru., Bangalore

ITA 342/PAN/2015

• Counselvise Citation: [2015] 128 COUNSELVISE.COM (IT) 9780 (ITAT-PANAJI)
• Duration Of Justice: 2 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-11-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2015-2016
• Appeal Filed On: 03-09-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: PRAVEEN PALYEKAR EMPLOYEE
• Section: 80G; 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI BEFORE SHRI NARENDRA S. SAINI , HONBLE ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN , HONBLE JUDICIAL MEMBER ITA NO S . 342 & 343 /PNJ/2015 : (ASST. Y R : 2015 - 1 6 ) M/S BANDEKAR CHARITY FOUNDATION , FIRST FLOOR , GABMAR APARTMENTS, VASCO - DA - GAMA, GOA 403802 . PAN : A ACTB3700G ( APPELLANT) VS. THE COMMISSIONER OF INCOME - TAX, (EXEMPTIONS) , BENGALURU, C.R. BUILDING, 3 RD FLOOR, QUEENS ROAD, BE NGALURU - 560001 . (RESPONDENT) ASSESSEE BY : SHRI PRAVEEN PALYEKAR (EMPLOYEE) REVENUE BY : SHRI PRASHANT GADEKAR , LD . DR DATE OF HEARING : 17/11 /2015 DATE OF ORDER : 17 /11 /2015 O R D E R PER GEORGE MATHAN : ITA NO. 342/PNJ/2015 IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT (EXEMPTIONS), BANGALORE F.NO.CIT(E) BLR/12AA/ AACTB3700G/ PNJ - 268/12AA/14 - 15 DATED 30.06.2015 REFUSING TO GRANT THE ASSESSEE REGISTRATION U/S 12A. 2. ITA NO. 343/PNJ/2015 IS AN APPEAL FILED BY THE ASSESSEE A GAINST THE ORDER OF THE LD. CIT (EXEMPTIONS), BANGALORE F.NO.CIT(E) BLR/80G/ 2 ITA NOS. 342 & 343 /PNJ/2015 (ASST. YR : 2015 - 1 6 ) AACTB3700G/PNJ - 269/14 - 15 DATED 30.06.2015 REFUSING TO GRANT THE ASSESSEE RECOGNITION U/S 80G OF THE ACT. 3. SHRI PRAVEEN PALYEKAR, EMPLOYEE OF THE ASSESSEEE APPEARED AND REQ UESTED FOR ADJOURNMENT. SHRI PRAKASH GADEKAR, LD. D.R REPRESENTED ON BEHALF OF THE REVENUE. A PERUSAL OF THE ORDER PASSED BY THE LD. CIT REFUSING TO GRANT THE REGISTRATION U/S 12A AND INTIMATION U/S 80G SHOWED THAT THE ASSESSE HAS FILED THE APPLICATION FOR REGISTRATION U/S 12A AND RECOGNITION U/S 80G ON 29.12.2014. THE ASSESSE E TRUST WAS FORMED ON 24.6.2014. THE ASSESSEE TRUST IS RUNNING A PHYSIOTHERAPY CENTRE. THE LD. CIT (EXEMPTIONS) HAS WITHOUT ISSUING ANY NOTICE TO THE ASSESSEE HAS HELD FROM THE PHOTOGRAPHS AND THE LIST OF PATIENTS TREATED THE GENUINENESS OF THE ACTIVITY ARE NOT ASCERTAINABLE . WHAT IS THE FURTHER EVIDENCE WHICH HAS BEEN CALL ED FOR BY THE LD. CIT IS ALSO NOT COMING OUT OF THE ORDER OF THE LD. CIT. T HOUGH THE LD. CIT HAS REFERRED TO VARIOUS CASE LAWS , HOW THE SAME HAS ANY BEARING ON THE FACTS OF THE ASSESSEES CASE, ESPECIALLY WHEN NO NOTICE HAS BEEN ISSUED TO THE ASSESSE IS COMING OUT OF THE ORDER OF THE LD. CIT. WHEN THIS WAS POINTED TO THE LD. D.R, THE LD. D.R VEHEMENTLY RELIED THE ORDER OF THE LD. CIT(EXEMPTIONS). 4. WE HAVE CONSIDERED THE ORDER OF THE LD.CIT AND THE SUBMISSIONS OF THE LD. D.R. THE RE IS NOTHING O N RECORD TO SHOW THAT THE ASSESSE E IS NOT DOING THE CHARITABLE ACT IVITY AS HAS BEEN CLAIMED BY IT. F URTHER IT IS NOTICED THAT THE LD. CIT HAS DONE NOTHING TO VERIFY OR DISAPPROVE THE CLAIM OF THE ASSESSEE. THIS BEING SO WE ARE OF THE VIEW THAT THE ASSESSE E IS ENTITLED TO REGISTRATION TO SECTION 12A AND RECOGNITION UNDER SECTION 80G AS CLAIMED. CONSEQUENTLY, THE CIT IS DIRECTED TO GRANT ASSESSEE THE BENEFIT OF REGISTRATION U/S 12A AND RECOGNITION OF THE SECTION 80G AS CLAIMED. HOWEVER, IT IS MADE SPECIFICAL LY CLEAR THAT THE 3 ITA NOS. 342 & 343 /PNJ/2015 (ASST. YR : 2015 - 1 6 ) VIOLATIONS U/S 11(5) OR 13(1)(D) WOULD BE OPEN TO THE ASSESSING OFFICER FOR VER IFICATION IN THE COURSE OF ASSESSMENT. 5 . IN THE RESULT, APPEAL S OF THE ASSESSEE ARE ALLOW ED. 6 . ORDER PR ONOUNCED IN THE OPEN COURT ON 17.11 .2015. SD/ - ( NARENDRA S. SAINI ) ACCOUNTANT MEMBER SD/ - ( GEORGE MATHAN) JUDICIAL MEMBER PLACE : PANAJI - GOA DATED : 17 /11 /2015 *A* COPY TO : ( 1 ) APPELLANT ( 2 ) RESPONDENT ( 3 ) CIT CONCERNED ( 4 ) CIT(A) CONCERNED ( 5 ) D.R ( 6 ) GUARD FILE TRUE COPY, BY ORDER ASSISTANT REGISTRAR ITAT, PANAJI BENCH, PANAJI