Society of Sisters of St Anne Phirangipuram, Hyderabad V. Director of Income Tax (Exemptions), Hyderabad

ITA 345/HYD/2012

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 66284 (ITAT-HYDERABAD)
• Duration Of Justice: 6 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-09-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 05-03-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NIVEDITA BISWAS
• Assessee Lawyers: K SAI PRASAD
• Keywords: Charitable institution
• Section: 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A', HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER I.T.A. NO. 345/HYD/2012 A.Y. : NA M/S. SOCIETY OF SISTERS OF ST. ANNE PHIRANGIPURAM HYDERABAD PAN: AAKTS0150M V S. THE DIRECTOR OF INCOME - TAX (EXEMPTIONS), HYDERABAD APPELLANT RESPONDENT APPELLANT BY: SRI K. SAI PRASAD RESPONDENT BY: SMT. NIVEDITA BISWAS DATE OF HEARING: 27 .0 9 .2012 DATE OF PRONOUNCEMENT: 27 .0 9 .2012 O R D E R PER CHANDRA POOJARI, AM: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF THE DIRECTOR OF INCOME-TAX (EXEMPTIONS) [DIT(E)], HYDER ABAD DATED 27.1.2012. 2. THE ASSESSEE'S GRIEVANCE IN THIS APPEAL IS WITH REG ARD TO NON- GRANTING OF REGISTRATION U/S. 12A OF INCOME-TAX ACT , 1961. 3. BRIEF FACTS OF THE ISSUE ARE THAT THE ASSESSEE FILE D AN APPLICATION IN FORM NO. 10A ON 13.7.2011 SEEKING REGISTRATION U /S. 12A OF THE ACT WHICH WAS REFUSED BY THE DIT(E) ON THE REASON THAT THE ASSESSEE DID NOT COMMENCE ITS OPERATIONS AND PAYMENTS MADE BY TH E ASSESSEE ARE NOT VERIFIABLE. AGAINST THIS THE ASSESSEE IS IN AP PEAL BEFORE US. 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATE RIAL ON RECORD. IN OUR OPINION COMMENCEMENT OF ACTIVITIES ITSELF IS NOT NECESSARY TO GRANT REGISTRATION U/S. 12A OF THE ACT AS HELD IN THE FOLLOWING DECISIONS: A) FIFTH GENERATION EDUCATION SOCIETY V. CIT, 185 ITR 634 (ALL) B) M.K. NAMBYAR SAARC LAW CHARITABLE TRUST V. UNION OF INDIA & I.T.A. NO. 345/HYD/2012 M/S. SOCIETY OF SISTERS OF ST. ANNE PHIRANGIPURAM ===================================== 2 ORS., 269 ITR 556 (DEL) C) MEDICAL ACCIDENT PREVENTION SOCIETY V. CIT, 278 ITR 165 (KER.) D) KASYAPA VEDA RESEARCH FOUNDATION V. CIT, 131 ITD 37 0 (COCHIN) 5. IN OUR OPINION, AT THE TIME OF REGISTRATION U/S. 12 A, THE DIT(E) HAS TO SATISFY HIMSELF ABOUT THE GENUINENESS OF THE ACTIVITIES OF THE TRUST AND HAS TO SEE WHETHER IT FALLS UNDER THE PURVIEW O F PROVISIONS OF SECTION 2(15) OF THE ACT. FOR THIS PURPOSE HE CAN CAUSE NECESSARY ENQUIRY. BEFORE US THE LEARNED AR SUBMITTED THAT T HE TRUST IS SATISFYING ALL THE INGREDIENTS FOR THE PURPOSE OF GRANTING REG ISTRATION AND FOR THIS PURPOSE HE RELIED ON THE FOLLOWING JUDGEMENTS: A) FIFTH GENERATION EDUCATION SOCIETY V. CIT, 185 ITR 634 (ALL) B) M.K. NAMBYAR SAARC LAW CHARITABLE TRUST V. UNION OF INDIA & ORS., 269 ITR 556 (DEL) C) MEDICAL ACCIDENT PREVENTION SOCIETY V. CIT, 278 ITR 165 (KER.) D) KASYAPA VEDA RESEARCH FOUNDATION V. CIT, 131 ITD 37 0 (COCHIN) 6. THE AR ALSO RELIED ON THE FOLLOWING DECISIONS OF TH E TRIBUNAL WHICH SUPPORT ASSESSEE'S CASE: A) M/S. SARASWATHI SWETHA EDUCATIONAL TRUST V. DIT(E), IN ITA NO. 495/MDS/2011 DATED 9.2.2012. B) SRI ABHAYA ANJANEYA CHARITABLE TRUST V. DIT(E) IN I TA NO. 1689/HYD/2011 DATED 18.3.2011. 7. ACCORDINGLY, WE REMIT THE ISSUE BACK TO THE FILE OF THE DIT(E) TO CONSIDER THE APPLICATION FOR REGISTRATION U/S. 12A OF THE ACT IN THE LIGHT OF ABOVE DECISIONS AND DECIDE THE ISSUE IN ACCORDAN CE WITH THE LAW. 8. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FO R STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 27 TH SEPTEMBER, 2012. SD/ - (SAKTIJIT DEY) JUDICIAL MEMBER SD/ - (CHANDRA POOJARI) ACCOUNTANT MEMBER HYDERABAD, DATED 27 TH SEPTEMBER, 2012 TPRAO I.T.A. NO. 345/HYD/2012 M/S. SOCIETY OF SISTERS OF ST. ANNE PHIRANGIPURAM ===================================== 3 COPY FORWARDED TO: 1. M/S. SOCIETY OF SISTERS OF ST. ANNE PHIRANGIPURAM, HYDERABAD PROVINCE, C/O. M/S. CH. PARTHASARATHY & CO., 1-1-29 8/2/B/3, 1 ST FLOOR, SOWBHAGYA AVENUE, STREET NO. 1, ASHOK NAGAR, HYDERABAD-20. 2. THE DIRECTOR OF INCOME - TAX (EXEMPTIONS), HYDERABAD. 3 . THE DDIT(E) - I, HYDERABAD. 4 . THE DR A BENCH, ITAT, HYDERABAD