Aditi For Women & Child Development, Kendrapada V. CIT(Exemptions), Hyderabad

ITA 382/CTK/2016

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 4941 (ITAT-CUTTACK)
• Duration Of Justice: 1 year(s) 9 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-08-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 28-10-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Condonation of delay

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI N.S.SAINI, AM & SHRI PA V AN KUMAR GADALE, JM . / ITA NO. 382 /CTK/201 6 ( [ [ / ASSESSMENT YEAR : ) ADITI FOR WOMEN & CHILD DEVELOP MENT, RAJALAXMI RANARAHU (SECRETARY) AT:CHHANDA, PO:GATANAI DIST : KENDRAPARA - 754141 VS. THE CIT(E), 5 TH FLOOR, POSNETT BHAVAN, RAMKOTI, TILAK ROAD, HYDERABAD - 500001 ./ ./ PAN/GIR NO. : A A DAA 0552 B ( / APPELLANT ) .. ( / RESPONDENT ) [ /AS SESSEE BY : SHRI MAHENDRA KUMAR PANDA, AR /REVENUE BY : SHRI A.K.MOHAPATRA , CIT DR / DATE OF HEARING : 01 / 0 8 /201 8 / DATE OF PRONOUNCEMENT 2 / 0 8 /201 8 / O R D E R PER SHRI PA V AN KUMAR GADALE, JM : TH IS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT( E ) , HYDERABAD , DATED 30.12.2015 PASSED IN F.NO.CIT(E)/HYD/13(6)/80G/201516 . 2. AS PER THE OFFICE NOTE, THERE IS A DELAY OF 184 DAYS IN FILING T HE PRESENT APPEAL. THE ASSESSEE HAS FILED AN APPLICATION DATED 28.10.2016 FOR CONDONATION OF DELAY ALONG WITH AN AFFIDAVIT EXPLAINING THE REASONS FOR DELAY. CONSIDERING THE APPLICATION OF ASSESSEE AND LOOKING TO THE FACTS AND CIRCUMSTANCES OF THE CASE AND LD. DR HAS NO SERIOUS OBJECTION, WE ALLOW THE APPLICATION AND CONDONE THE DELAY OF 184 DAYS IN FILING THE PRESENT APPEAL AND THE APPEAL IS HEARD FINALLY. ITA NO. 382 /CTK/201 6 2 3 . T HE ASSESSEE FILED AN APPLICATION IN FORM 10G WHICH WAS REJECTED BY THE CIT(E) IRRESPECTIVE OF TH E FACT THAT THE ASSESSEE HAS COMPLIED WITH THE DIRECTIONS AND ALSO FILED INFORMATION AS CALLED FOR IN THE COURSE OF HEARING PROCEEDINGS. LD. CIT(E) HAS ERRED IN OBSERVING THAT THE ASSESSEE HAS NOT CARRIED OUT ANY CHARITABLE ACTIVITIES, AND, THEREFORE, ,THE ASSESSEE IS NOT ELIGIBLE FOR THE SAME AND REJECTED THE APPLICATION FOR APPROVAL U/S.80G(5)(VI) OF THE ACT . LD. AR TO SUBSTANTIATE THE ACTIVITIES FILED THE PAPER BOOK ALONG WITH AUDIT REPORTS, BYLAW OF TRUST AND ACTIVITY REPORTS AND PRAYED FOR GRANT OF APP ROVAL U/S.80G(5)(VI) OF THE ACT FOR EXEMPTION. 4. CONTRA, LD. DR SUBMITTED THE ORDERS OF LOWER AUTHORITIES. 5. WE HA VE HEARD RIVAL SUBMISSIONS AND PERUSED THE MATERIALS AVAILABLE ON RECORD. THE SOLE DISPUTED ISSUE IS WITH RESPECT TO THE REJECTION OF APPL ICATION FOR APPROVAL U/S.80G (5)(VI) OF THE ACT . LD. AR SUBMITTED THAT THE ASSESSEES BOOKS OF ACCOUNTS ARE AUDITED AND ALSO REGULARLY FILING THE INCOME TAX RETURNS AND DREW OUR ATTENTION TO THE BYELAWS OF THE TRUST WHICH ARE CHARITABLE IN NATURE FOR THE WO MEN AND CHILD DEVELOPMENT. LD. AR FURTHER EMPHASIZED THAT THE ASSESSEE HAS BEEN CONDUCTED VARIOUS ACTIVITIES FOR THE CHILDREN AND WOMEN DEVELOPMENT AND REFERRED TO THE ACTIVITIES IN THE FINANCIAL YEAR 2013 - 2014, 2014 - 2015 AND 2015 - 2016 AND ALSO IT WAS SUBM ITTED THAT THE REGISTRATION OF SOCIETY WAS OBTAINED ON 30.04.2013 AND THE BOOKS OF ACCOUNTS ARE AUDITED FROM THE PERIOD 2013 - 2017. WE FOUND THAT THERE IS NO DISPUTE IN RESPECT OF MAINTENANCE OF THE BOOKS OF ACCOUNTS AND THE ACTIVITIES BUT THE FACT THAT THE CIT(E) HAS REJECTED THE APPLICATION BY MENTIONING THAT ITA NO. 382 /CTK/201 6 3 CHARITABLE ACTIVITIES CONDUCTED BY THE ASSESSEE IS NOT TO THE SATISFACTION AND ALSO THE EXPENSES ARE IN THE NATURE OF ADMINISTRATIVE EXPENSES. WE CONSIDERING THE OBSERVATION OF THE CIT(E) AND ALSO SUB MISSIONS OF THE ASSESSEE ALONG WITH ACTIVITY REPORT AND THE FINANCIAL STATEMENTS, ARE OF THE OPINION THAT THE LD. CIT(E) HAS TO CONSIDER THE PROVISIONS OF LAW OR THERE IS ANY VIOLATION IN RESPECT OF THE PROVISIONS DUE TO ANY ACTIVITY, WHICH IS NOT IN LEGAL ITY. THEREFORE, WE ARE OF THE OPINION THAT THE REJECTION OF EXEMPTION U/S.80G(5)(VI) OF THE ACT CANNOT BE SUSTAINED AND THE ASSESSEE HAS SUBSTANTIATED ITS ACTIVITIES AND ALSO THE OBJECTS ARE AS PER THE BYELAWS WHICH IS NOT IN DISPUTE D AND FURTHER THE LD. C IT(A) HAS NOT DISPUTED THE GENUINENESS OF BYELAWS AND ACTIVITIES, SO THE ACTION OF CIT(E) IN REJECTING THE APPROVAL U/S.80G CANNOT BE SUSTAINED. ACCORDINGLY WE DIRECT THE CIT(E) TO GRANT APPROVAL U/S.80G(5)(VI) OF THE ACT AND ORDER ACCORDINGLY. 6 . IN THE R ESULT, APPEAL OF THE ASSESSEE IS ALLOWED . O RDER PRONOUNCED IN THE OPEN COURT ON THIS 2 / 0 8 / 201 8 . SD/ - ( N.S.SAINI ) SD/ - ( PAVAN KUMAR GADALE ) / ACCOUNTANT MEMBER / JUDICIAL MEMBER CUTTACK ; D ATED 2 / 0 8 /201 8 . . / PKM , SENIOR PRIVATE SECRETARY / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT - ADITI FOR WOMEN & CHILD DEVELOPMENT, RAJALAXMI RANARAHU (SECRETARY) AT:CHHANDA, PO:GATANAI DIST : KEND RAPARA - 754141 2. / THE RESPONDENT - THE CIT(E), 5 TH FLOOR, POSNETT BHAVAN, RAMKOTI, TILAK ROAD, HYDERABAD - 500001 3. ( ) / THE CIT(A), 4. / CIT ITA NO. 382 /CTK/201 6 4 / BY ORDER, ( SENIOR PRIVATE SECRETARY ) , / ITAT, CUTTACK 5. , , / DR, ITAT, CUTTACK 6. [ / GUARD FILE. //TRUE COPY//