M/s Mary Matha Caritable Society, Thulluru V. The Commissioner of Income -Tax, Guntur

ITA 36/VIZ/2010

• Counselvise Citation: [2010] 135 COUNSELVISE.COM (IT) 2909 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 6 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-08-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 21-01-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: J SIRI KUMAR
• Keywords: Set aside
• Section: 12AA

Judgement Text

ITA NO.36/VIZAG/2010 MARY MATHA CHARITABLE SOCIETY GUNTUR PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE: SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI BR BASKARAN, ACCOUNTANT MEMBER ITA NO. 36/VIZAG/2010 ASSESSMENT YEAR: NA MARY MATHA CHARITABLE SOCIETY, GUNTUR C.I.T. GUNTUR (APPELLANT) PAN NO: AABTM 8295 N VS. (RESPONDENT) APPELLANT BY: SHRI G.V.N. HARI, CA RESPONDENT BY: SHRI J. SIRI KUMAR, (DR) ORDER PER SHRI B. R. BASKARAN, ACCOUNTANT MEMBER: THE APPEAL OF THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 17-11-2009 PASSED BY LEARNED CIT, GUNTUR REJECTING THE APPLICA TION OF THE ASSESSEE SEEKING REGISTRATION U/S 12AA OF THE ACT. THE ASSESSEE IS A SSAILING THE DECISION OF THE LEARNED CIT BY FILING THIS APPEAL BEFORE US. 2. THE FACTS OF THE CASE ARE STATED IN BRIEF. THE A SSESSEE SOCIETY FILED AN APPLICATION ON 22.5.2009, SEEKING REGISTRATION U/S 12AA OF THE ACT WITH THE COMMISSIONER OF INCOME-TAX, GUNTUR. DURING THE COU RSE OF INQUIRY, IT WAS NOTICED THAT THE ASSESSEE HAS OBTAINED REGISTRATION UNDER F OREIGN CONTRIBUTION (REGULATION) ACT, 1976 (FCRA ACT) AND IN THAT REGIS TRATION THE NATURE OF THE ASSESSEE SOCIETY HAS BEEN MENTIONED AS RELIGIOUS (CHRISTIAN) EDUCATIONAL SOCIAL. SINCE THE NATURE OF THE SOCIETY IS MENTIONED AS RELIGIOUS IN THE ABOVE CITED CERTIFICATE, THE LEARNED CIT REJECTED THE APP LICATION FILED BY THE ASSESSEE. 3. THE SUBMISSION OF THE ASSESSEE IS THAT IT HA S ALREADY AMENDED ITS OBJECT CLAUSE OF ITS BYELAWS IN ORDER TO MAKE THE OBJECTS AS PURELY CHARITABLE IN NATURE AND THE SAID AMENDMENT HAS ALSO BEEN REGISTERED WIT H THE REGISTRAR OF SOCIETIES, PRIOR TO THE FILING OF APPLICATION BEFORE THE LEARN ED CIT. THE REGISTRATION UNDER FOREIGN CONTRIBUTION (REGULATION) ACT WAS OBTAINED ON THE BASIS OF OBJECT CLAUSE THAT WAS EXISTING PRIOR TO MAKING THE AMENDMENT. A CCORDINGLY THE LEARNED ITA NO.36/VIZAG/2010 MARY MATHA CHARITABLE SOCIETY GUNTUR PAGE 2 OF 2 AUTHORISED REPRESENTATIVE SUBMITTED THAT THE LEARNE D CIT SHOULD NOT HAVE TAKEN INTO CONSIDERATION THE REGISTRATION OBTAINED UNDER FCRA ACT. ON THE OTHER HAND, THE LEARNED DEPARTMENTAL REPRESENTATIVE SUPPORTED T HE ORDER OF LEARNED CIT. 4. WE HAVE HEARD THE RIVAL CONTENTIONS. WE NOTICE THAT THE LEARNED CIT HAS NOT DISCUSSED ANYTHING IN HIS ORDER ABOUT THE OBJEC TIVES AND ACTIVITIES OF THE ASSESSEE SOCIETY. AS SUBMITTED BY LEARNED AUTHORISE D REPRESENTATIVE THE REGISTRATION UNDER FCRA ACT HAS BEEN OBTAINED PRIOR TO THE AMENDMENT THAT WAS CARRIED OUT TO THE OBJECT CLAUSE OF THE BYELAWS OF THE ASSESSEE SOCIETY. THE SUBMISSION OF THE ASSESSEE IS THAT THE OBJECT CLAUS E HAS BEEN AMENDED TO MAKE THEM PURELY CHARITABLE IN NATURE. HOWEVER, THE LEAR NED CIT HAS DECIDED THE FATE OF THE APPLICATION WITHOUT GOING INTO THE BYELAWS AS A MENDED. THERE CANNOT BE ANY DISPUTE THAT THE AMENDED BYE LAWS HOLD THE FIELD ON THE DATE OF CONSIDERING THE APPLICATION OF THE ASSESSEE SOCIETY. HENCE WE ARE OF THE VIEW THAT THE APPLICATION OF THE SOCIETY HAS TO BE CONSIDERED AFRESH IN ACCOR DANCE WITH THE LAW BY TAKING INTO ACCOUNT THE AMENDED BYELAWS OF THE ASSESSEE SO CIETY. ACCORDINGLY WE SET ASIDE THE ORDER OF THE LEARNED CIT AND REMIT THE MA TTER BACK TO HIS FILE WITH A DIRECTION TO CONSIDER THE APPLICATION OF THE ASSESS EE SOCIETY AFRESH IN ACCORDANCE WITH THE LAW AFTER AFFORDING NECESSARY OPPORTUNITY TO THE ASSESSEE. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TRE ATED AS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON 5 TH AUGUST, 2010. SD/- SD/- (SUNIL KUMAR YADAV) (B R BASKARAN ) JUDICIAL MEMBER ACCOUNTANT MEMBER PVV/SPS VISAKHAPATNAM, DATE: 05-08-2010 COPY TO 1 MARY MATHA CHARITABLE SOCIETY, ASSISI NAGAR, TULL UR PO, GUNTUR 2 THE CIT GUNTUR 3 THE DR, ITAT, VISAKHAPATNAM. 4 GUARD FILE. BY ORDER SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM