People Care Welfare Society, Agra V. C.I.T.-1, Agra

ITA 364/AGR/2010

• Counselvise Citation: [2011] 119 COUNSELVISE.COM (IT) 6921 (ITAT-AGRA)
• Duration Of Justice: 1 year(s) 3 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-11-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 23-11-2011
• Assessment Year: misc
• Appeal Filed On: 10-08-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A K SHARMA
• Section: 80G; 12A; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI B.P. JAIN, ACCOUNTANT MEMBER ITA NO. 364 & 365/AGRA/2010 SEC. 12AA & 80G(5)(1) PEOPLE CARE WELFARE SOCIETY, VS. THE COMMISSION ER OF 13/82/2, CHARBAGH, SHAHGANJ, INCOME-TAX-1, AGRA . AGRA (PAN : AABTP 6400G) (APPELLANT) (RESPONDENT) FOR APPELLANT : SHRI RAJENDRA SHARMA, ADVOCATE FOR RESPONDENT : SHRI A.K. SHARMA, JR. D.R. DATE OF HEARING : 23.11.2011 DATE OF PRONOUNCEMENT : 23.11.2011 ORDER PER BENCH: THE ASSESSEE HAS FILED THE PRESENT APPEALS AGAINS T THE ORDERS DATED 01.07.2010 PASSED BY THE LEARNED CIT-I, AGRA ON THE APPLICATIONS OF ASSESSEE U/S. 12AA AND SEC. 80G(5) OF THE INCOME-TAX ACT. 2. SHRI RAJENDRA SHARMA, ADVOCATE, THE COUNSEL FOR THE ASSESSEE STATED THAT THE ASSESSEE-SOCIETY IS REGISTERED UNDER THE SOCIETIES ACT AND HAVING ITS AIMS AND OBJECTS. THE ASSESSEE HAS FILED ALL THE DOCUMENTARY EVIDENCE BEFORE THE LD. CIT ALONGWITH THE BALANCE SHEET AND PROFIT & LOSS ACCOU NT RELATING TO THE PERIOD IN 2 DISPUTE. THE ASSESSEE HAS ALSO ATTACHED VARIOUS NEW SPAPER CUTTING SHOWING THE ACTIVITIES OF TRUST, BUT THE LD. CIT HAS NOT APPREC IATED THE FACTS AND WRONGLY REJECTED THE APPLICATIONS U/S. 12AA AND 80G(5) OF THE ACT. H E REQUESTED THAT THE APPEALS FILED BY THE ASSESSEE MAY BE ALLOWED. IN THE ALTERN ATIVE, HE REQUESTED THAT THE ISSUE MAY BE SET ASIDE TO THE CIT TO PROVIDE FULL OPPORTU NITY TO THE ASSESSEE FOR SUBSTANTIATING ITS CLAIM. ON THE CONTRARY, THE LD. DR HAS NOT RAISED ANY OBJECTION. HE RELIED UPON THE ORDER PASSED BY THE CIT, AGRA. 3. WE HAVE HEARD BOTH THE PARTIES AND HAVE PERUSED THE MATERIAL AVAILABLE WITH US ESPECIALLY THE IMPUGNED ORDER PASSED BY THE LD. CIT ALONG WITH THE PAPER BOOK CONTAINING PAGES 1 TO 23, IN WHICH HE HAS ATTACHED REGISTERED CERTIFICATE OF REGISTRAR OF SOCIETY, OBJECTS OF SOCIETY, MEMORANDU M OF ARTICLES, MEMBERS OF MANAGEMENT, BALANCE SHEET AND PROFIT & LOSS A/C FOR A.Y. 2007-08 TO A.Y. 2009- 10, LIST OF OFFICE BEARERS, NEWSPAPER CUTTINGS SHOW ING THE ACTIVITIES OF THE TRUST AND CERTIFICATE FROM REGISTRAR OF SOCIETY DATED 18.03.2 009. WE ARE OF THE VIEW THAT THE CIT, AGRA HAS NOT GIVEN FULL OPPORTUNITY TO THE ASS ESSEE FOR SUBSTANTIATING ITS CLAIM AND PASSED THE IMPUGNED ORDER IN A ROUTINE MANNER. AFTER PERUSING THE DOCUMENTARY EVIDENCE FILED BY THE ASSESSEE BEFORE U S AND AS PER THE STATEMENT OF MR. SHARMA THAT THE ASSESSEE HAS FILED THESE DOCUME NTARY EVIDENCES BEFORE THE CIT, AGRA, WE ARE OF THE VIEW THAT IN THE INTEREST OF JUSTICE SUFFICIENT OPPORTUNITY 3 SHOULD BE PROVIDED TO THE ASSESSEE TO SUBSTANTIATE THE CLAIM IN DISPUTE. THEREFORE, THE MATER IS RESTORED TO THE LEARNED CIT, AGRA TO D ECIDE THE MATTER AFRESH UNDER LAW AFTER GIVING FULL OPPORTUNITY TO THE ASSESSEE. IT I S ALSO DIRECTED TO THE LD. CIT, AGRA TO ESTABLISH WHETHER THE ASSESSEE IS FULFILLING THE CONDITIONS MENTIONED IN SECTION 12AA AS WELL AS SECTION 80G OF THE ACT AND DECIDE T HE ISSUE ACCORDINGLY. IF THE ASSESSEE FULFILLS ALL THE CONDITIONS OF SECTION 12A A AND 80G THEN THE CLAIM OF THE ASSESSEE GRANTING REGISTRATION AND EXEMPTION U/S. 8 0G MAY BE CONSIDERED POSITIVELY WITHOUT ANY FURTHER DELAY. 4. IN THE RESULT, THE APPEALS ARE ALLOWED FOR STATI STICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 23.11.2011. SD/- SD/- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 23 RD NOVEMBER, 2011 *AKS/- COPY OF THE ORDER FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. CIT(A) BY ORDER 4. CIT, CONCERNED 5. DR, ITAT, AGRA 6. GUARD FILE ASSISTANT REGISTRAR TRUE COPY