U.P Wrestling Association, GONDA V. Commissioner of Income Tax (Exemption), Lucknow

ITA 363/LKW/2015

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 100396 (ITAT-LUCKNOW)
• Duration Of Justice: 4 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-10-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 09-09-2015
• Assessment Year: misc
• Appeal Filed On: 04-06-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Charitable institution
• Section: 12AA

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B LUCKNOW BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI A.K. GARODIA, ACCOUNTANT MEMBER ITA NO.363/LKW/2015 CIT (EXEMPTIONS) , LUCKNOW VS U.P. WRESTLING ASSOCIATION, GONDA. PAN AAAAU 2063 L (RESPONDENT) (APPELLANT) SHRI YOGESH AGARWAL, ADVOCATE APPELLANT BY S HRI A.K. SINGH, CIT, DR RESPONDENT BY 9/09/2015 DATE OF HEARING 06/10/2015 DATE OF PRONOUNCEMENT O R D E R PER A. K. GARODIA, A.M. THIS IS AN ASSESSEES APPEAL DIRECTED AGAINST THE O RDER OF LD. CIT (EXEMPTIONS)- LUCKNOW, DATED 31.03.2015 U/S 12AA OF THE INCOME TA X ACT, 1961 (REFERRED IN SHORT AS ACT). 2. IT WAS SUBMITTED BY THE LD. AR OF THE ASSESSEE T HAT SUBMISSIONS FILED BEFORE LD. CIT (EXEMPTIONS) DATED 31.03.2015 ARE AVAILABLE ON PAGES 1 TO 26 OF THE PAPER BOOK, WHICH INCLUDES RECEIPT AND PAYMENT ACCOUNTS F OR THE YEAR ENDING ON 31.03.2012, 31.03.2013 AND 31.03.2014 AND FROM THE SAME, IT CAN BE SEEN THAT ASSESSEE INCURRED EXPENSES IN ALL THESE THREE YEARS ON ACCOUNT OF NATIONAL CHAMPIONSHIP, STATE CHAMPIONSHIP AND AFFILIATION EN TRY FEES WAS ALSO PAID TO WRESTLING FEDERATION OF INDIA. HENCE, CIT (EXEMPTIO NS) WAS NOT JUSTIFIED IN SAYING THAT THE ASSESSEE COULD NOT ESTABLISH THAT THE ASSE SSEE IS CARRYING OUT ACTIVITIES FOR CHARITABLE PURPOSES. LD. DR OF THE REVENUE SUPPORTE D THE ORDER OF THE CIT (A). 3. WE HAVE CONSIDERED THE RIVAL SUBMISSION. WE FIND THAT THE QUERY LETTER ISSUED BY THE LD. CIT (EXEMPTIONS) ON 11.03.2015 IS AVAILA BLE ON PAGES 29 TO 30 OF THE PAPER BOOK AND AS PER THE REPLY SUBMITTED BY THE AS SESSEE BEFORE LD. CIT (EXEMPTIONS), WE FIND THAT ON ALL THE QUERY OF THE LD. CIT (EXEMPTIONS), REPLY OF THE ASSESSEE WAS SUBMITTED BEFORE LD. CIT (EXEMPTIONS) ALONG WITH COPY OF LETTER OF 2 CONFIRMATION OF AFFILIATION BY WRESTLING FEDERATION OF INDIA AND U.P. OLYMPIC ASSOCIATION. THE ONLY OBJECTION OF LD. CIT (EXEMPTI ONS) IS THIS THAT BOOKS OF ACCOUNTS AND BILLS/VOUCHERS HAVE NOT BEEN PRODUCED FOR VERIFICATION. IN OUR CONSIDERED OPINION, IN THE FACTS OF THE PRESENT CAS E, WHEN THE ASSESSEE HAS PRODUCED INDEPENDENT EVIDENCE TO ESTABLISH REGARDIN G ITS CHARITABLE ACTIVITIES BY SUBMITTING CERTIFICATE FROM WRESTLING FEDERATION OF INDIA AND U.P. OLYMPIC ASSOCIATION AND WHEN AS PER RECEIPT AND PAYMENT AMO UNT OF THE ASSESSEE FOR THE LAST THREE YEARS ENDING ON 31.03.2012, 31.03.2013 A ND 31.03.2014, THE ASSESSEE IS INCURRING EXPENSES ON ACCOUNT OF NATIONAL CHAMPIONS HIP AND STATE CHAMPIONSHIP AND PAID AFFILIATION AND ENTRY FEES TO WRESTLING FE DERATION OF INDIA, THE CLAIM OF THE ASSESSEE CANNOT BE REJECTED ON THIS BASIS ALONE THA T BOOKS OF ACCOUNTS WERE NOT PRODUCED. SUCH AFFILIATION CERTIFICATE FROM WRESTLI NG FEDERATION OF INDIA AND UTTAR PRADESH OLYMPIC ASSOCIATION ARE AVAILABLE ON PAGES 9 AND 10 OF THE PAPER BOOK BEFORE US ALSO. THIS IS NOT THE CASE OF THE LD. CIT (EXEMPTIONS) THAT PROMOTING WRESTLING IS NOT CHARITABLE ACTIVITIES. 4. CONSIDERING THE ENTIRE FACTS OF THE PRESENT CASE , WE FEEL THAT THE ASSESSEE DESERVES REGISTRATION U/S 12AA OF THE ACT AND ACCOR DINGLY WE DIRECT THE LD. CIT (EXEMPTIONS) TO GRANT REGISTRATION TO THIS ASSESSEE U/S 12AA OF THE ACT. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED . (ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE) SD/- SD/- (SUNIL KUMAR YADAV) (A. K. GARODIA ) JUDICIAL MEMBER ACCOUNTANT MEMBE R DATED: 06/10/2015 AKS COPY OF THE ORDER FORWARDED TO : 1.THE APPELLANT 2.THE RESPONDENT. 3.CONCERNED CIT 4.THE CIT(A) 5.D.R., I.T.A.T., LUCKNOW ASSTT. R EGISTRAR