Shri Vishuddhanand Gau Hospital Sewa Trust, Mathura V. C.I.T.-I, Agra

ITA 375/AGR/2013

• Counselvise Citation: 37520314 RSA 2013
• Duration Of Justice: 1 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-02-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 05-02-2014
• Assessment Year: misc
• Appeal Filed On: 24-12-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANIRUDH KUMAR
• Assessee Lawyers: M M AGARWAL
• Keywords: Charitable institution
• Section: 12; 11; 12A; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER ITA NO. 375/AGRA/ 2013 SHRI VISHUDDHANANAD GAU VS. THE CIT-1 HOSPITAL SEWA TRUST AYAKAR BHAWAN, BATI-MAGHERA CHOWK, SANJAY PLACE CHATIKARA-RADHA KUND ROAD, AGRA MATHURA (U.P.) (PAN AAMTS 7500 D) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI M.M. AG ARWAL, C.A. RESPONDENT BY : SHRI ANIRUDH KUMAR, C.I.T. D.R. DATE OF HEARING : 05.02.2014 DATE OF PRONOUNCEMENT : 14.02.2014 ORDER PER BHAVNESH SAINI, JUDICIAL MEMMBER: 1. THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD. CIT-1, AGRA DATED 21.11.2013 UNDER SECTION 12AA OF THE I.T. ACT . 2. THE LD. C.I.T.-I, AGRA WHILE CONSIDERING THE REG ISTRATION APPLICATION FILED BY THE ASSESSEE-TRUST UNDER SECTION 12AA OF THE ACT AL LOWED THE REGISTRATION IN FAVOUR OF THE ASSESSEE-TRUST W.E.F. A.Y. 2014-15. THUS, TH E APPLICATION FOR REGISTRATION WAS ALLOWED IN FAVOUR OF THE ASSESSEE. ITA NO.375/AGRA/2013 2 3. LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT WHIL E GRANTING THE REGISTRATION IN FAVOUR OF THE ASSESSEE UNDER SECTION 12AA OF THE ACT, LD. C.I.T. SHOULD NOT HAVE MENTIONED IN THE IMPUGNED ORDER THAT REGISTRATION I S ALLOWED AS RELIGIOUS TRUST. 4. WE HAVE HEARD LD. REPRESENTATIVES OF BOTH THE PA RTIES AND PERUSED THE IMPUGNED ORDER. SECTION 12AA OF THE ACT PROVIDES PR OCEDURE FOR REGISTRATION AND PROVIDES THAT THE LD. C.I.T. AFTER SATISFYING HIMSE LF ABOUT THE OBJECTS OF THE TRUST OR INSTITUTION AND GENUINENESS OF ITS ACTIVITIES, PASS AN ORDER IN WRITING REGISTERING THE TRUST OR INSTITUTION OR IF HE IS NOT SO SATISFIED, PASS AN ORDER IN WRITING REFUSING TO REGISTER THE TRUST OR INSTITUTION. SECTION 12A OF T HE ACT PROVIDES THAT PROVISIONS OF SECTION 11 AND 12 SHALL NOT APPLY IN RELATION TO TH E INCOME OF ANY TRUST OR INSTITUTION UNLESS THE TRUST OR INSTITUTION FILED A N APPLICATION FOR REGISTRATION BEFORE COMMISSIONER IN PRESCRIBED FORM AND IS REGISTERED U NDER SECTION 12AA OF THE ACT. SECTION 11 PROVIDES THE INCOME FROM PROPERTY HELD F OR CHARITABLE OR RELIGIOUS PURPOSES WOULD NOT FORM PART OF THE TOTAL INCOME. S ECTION 12 PROVIDES INCOME OF TRUST OR INSTITUTION FROM VOLUNTARY CONTRIBUTIONS C REATED WHOLLY FOR CHARITABLE OR RELIGIOUS PURPOSES SHALL NOT FROM PART OF THE TOTAL INCOME. THUS, THE INCOME UNDER SECTIONS 11 AND 12 WOULD NOT FROM PART OF TOTAL INC OME IF THE INSTITUTION OR TRUST IS REGISTERED UNDER SECTION 12AA OF THE ACT AND SUCH I NCOME OR CONTRIBUTION HAVE BEEN HELD BY THE TRUST OR INSTITUTION IS WHOLLY FOR CHARITABLE OR RELIGIOUS PURPOSES ITA NO.375/AGRA/2013 3 AND CONDITIONS OF THESE SECTIONS ARE SATISFIED IN F ACTS OF CASE. THUS, SECTIONS 11 AND 12 SPECIFICALLY PROVIDES FOR THE TRUST OR INSTITUTI ON CREATED FOR CHARITABLE OR RELIGIOUS PURPOSES. IF THE LD. C.I.T. HAS MENTIONED IN THE IMPUGNED ORDER THAT REGISTRATION IS ALLOWED TO THE ASSESSEE-TRUST AS R ELIGIOUS TRUST IN TERMS OF PROVISION OF SECTION 12AA OF THE ACT, WE ARE OF THE VIEW, THERE IS NO ILLEGALITY IN THE IMPUGNED ORDER IN DOING SO. FURTHER WHEN REGIST RATION IS ALLOWED IN FAVOUR OF THE ASSESSEE, THE APPEAL OF THE ASSESSEE WOULD NOT BE MAINTAINABLE IN THE PRESENT FORM AS NOTED ABOVE. THE LD. CIT ON SATISFYING HIMS ELF ABOUT THE OBJECTS OF THE TRUST AND GENUINENESS OF ITS ACTIVITIES, SHALL PASS AN ORDER IN WRITING REGISTERING THE TRUST OR INSTITUTION OR REFUSING TO REGISTER THE TR UST OR INSTITUTION. SECTION 253(1)(C) OF THE ACT PROVIDES APPEAL TO THE APPELLATE TRIBUNA L AND PROVIDES THAT THE ASSESSEE AGGRIEVED BY ANY ORDER PASSED BY THE COMMISSIONER U NDER SECTION 12AA MAY APPEAL TO THE APPELLATE TRIBUNAL. THEREFORE, FOR FI LING AN APPEAL BEFORE THE TRIBUNAL, AGAINST THE ORDER UNDER SECTION 12AA OF THE ACT, TH E ASSESSEE SHOULD HAVE BEEN AGGRIEVED AGAINST THE IMPUGNED ORDER. SINCE REGISTR ATION IS ALREADY GRANTED IN FAVOUR OF THE ASSESSEE VIDE IMPUGNED ORDER, IN OUR HUMBLE VIEW, ASSESSEE SHOULD NOT BE AGGRIEVED AGAINST THE IMPUGNED ORDER. LD. CO UNSEL FOR THE ASSESSEE DURING THE COURSE OF ARGUMENT HAVE NOT BEEN ABLE TO SATISF Y AS TO WHETHER ASSESSEE WOULD HAVE ANY OTHER STATUS INSTEAD OF RELIGIOUS TRUST. HIS ARGUMENT IS ONLY TO THE EFFECT THAT LD. CIT SHOULD NOT MENTION ANYTHING IN THE ORD ER, WHETHER IT IS CHARITABLE TRUST ITA NO.375/AGRA/2013 4 OR RELIGIOUS TRUST. IT APPEARS THAT ASSESSEE IS TRY ING WHICH WORDS ARE TO BE USED IN JUDICIAL ORDER. HE HAS FORGOT TO NOTE THAT LD. CIT IS A QUASI-JUDICIAL AUTHORITY AND HE HAS TO PASS ORDER ONLY IN ACCORDANCE WITH LAW, W HICH IN OUR VIEW LD. C.I.T. HAS CORRECTLY PASSED AN ORDER IN ACCORDANCE WITH LAW BE CAUSE SECTIONS 11 AND 12 ONLY DEAL WITH THE CHARITABLE OR RELIGIOUS TRUST. IF LD. C.I.T. HAS GRANTED REGISTRATION TO THE ASSESSEE AS RELIGIOUS TRUST, THE ASSESSEE SHOUL D NOT HAVE ANY GRIEVANCE AGAINST THE SAME. IT IS ALSO NOT PROVED DURING THE COURSE O F ARGUMENTS THAT ASSESSEE IS NOT A RELIGIOUS TRUST. THE APPEAL OF THE ASSESSEE IS THUS , NOT MAINTAINABLE AND IS LIABLE TO BE DISMISSED. 5 CONSIDERING THE ABOVE DISCUSSION, THE APPEAL OF T HE ASSESSEE HAS NO MERIT AND IS ACCORDINGLY DISMISSED. (ORDER PRONOUNCED IN THE OPEN COURT) SD/- SD/- (PRAMOD KUMAR) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER AMIT/ COPY OF THE ORDER FORWARDED TO:- APPELLANT, RESPONDENT, CIT (APPEALS) CONCERNED CIT CONCERNED, D.R., ITAT, AGRA BENCH, AGRA GUARD FILE. BY ORDER SR. PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL, AGRA TRUE COPY