Climate Change Association India, New Delhi V. DIT (Exemptions), New Delhi

ITA 3982/DEL/2012

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 87103 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 7 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-03-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 16-03-2015
• Assessment Year: misc
• Appeal Filed On: 30-07-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: POONAM KHAIRA SIDHU
• Section: 80G; 12A; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH B : NEW DELHI) BEFORE SHRI GEORGE GEORGE K, JUDICIAL MEMBER AND SHRI B.C. MEENA, ACCOUNTANT MEMBER ITA NOS.3981 & 3982/DEL./2012 CLIMATE CHANGE ASSOCIATION INDIA, VS. DIT (EXEMPTI ONS), 215, SUNEJA TOWER II, NEW DELHI. DISTRICT CENTRE, JANAKPURI, NEW DELHI 110 058. (PAN : AADCC7083R) (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI SUMANT CHADHA, CA REVENUE BY : SMT. POONAM KHAIRA SIDHU, CIT DR DATE OF HEARING : 16.03.2015 DATE OF PRONOUNCEMENT : 18.03.2015 ORDER PER B.C. MEENA, ACCOUNTANT MEMBER : THE ASSESSEE HAS FILED THESE APPEALS AGAINST THE OR DER OF DIRECTOR OF INCOME-TAX (EXEMPTIONS), DELHI DATED 28.09.2011. 2. THE ASSESSEE IS A COMPANY LIMITED BY SHARES NOT FOR PROFITS U/S 25 OF THE COMPANIES ACT, 1956. THE MAIN OBJECTS AS PER MEMOR ANDUM OF ASSOCIATION OF ASSESSEE ARE AS UNDER :- 1. TO UNDERTAKE SURVEYS AND EVALUATIONS OF EXISTIN G LOW CARBON AND ENERGY EFFICIENCY INITIATIVES ON THE PART OF LEADIN G INDIAN COMPANIES AND CENTRAL/STATE GOVERNMENTS OF INDIA TO HIGHLIGHT EXA MPLES OF BEST PRACTICE IN CLIMATE POLICY AND STRATEGY AND TO PROMOTE PROTECTI ON AND PRESERVATION OF THE ENVIRONMENT THROUGH REDUCTION OF WORLD EMISSION S OF GREENHOUSE GASES AND TO EDUCATE AND WORK WITH GOVERNMENTS, INSTITUTI ONS, INDUSTRIES, BUSINESSES AND INDIVIDUALS TO PROMOTE AND DEVELOP S OLUTIONS FOR REDUCTION OF WORLD EMISSIONS OF GREENHOUSE GASES NOT WITH THE MOTIVE OF PROFIT; ITA NO.3981 & 3982/DEL./2012 2 2. NO OBJECTS OF THE COMPANY WILL BE CARRIED OUT WI THOUT OBTAINING PRIOR APPROVALS/ NOC FROM THE CONCERNED AUTHORITY W HEREVER REQUIRED, IF ANY. 3. NONE OF THE OBJECTS OF THE COMPANY WILL BE CARR IED OUT ON COMMERCIAL BASIS. THE ASSESSEE HAS BEEN GRANTED LICENCE 25 OF THE COM PANIES ACT, 1956 BY THE GOVERNMENT OF INDIA, MINISTRY OF CORPORATE AFFAIRS, OFFICE OF THE REGIONAL DIRECTOR (NORTHERN REGION) ON 30.04.2009. THE ASSESSEE APPL IED FOR REGISTRATION U/S 12AA OF INCOME-TAX ACT, 1961 AND ALSO FOR SEEKING EXEMPTION U/S 80G OF THE ACT. DIT (EXEMPTIONS), DELHI REJECTED THESE APPLICATIONS VID E HIS ORDER DATED 28.09.2011. AGAINST WHICH, THE ASSESSEE IS IN APPEALS. 3. AT THE OUTSET OF THE HEARING, THE LD. AR SUBMITT ED THAT THE ASSESSEE HAS BEEN GRANTED EXEMPTION U/S 80G(5)(VI) OF THE ACT AND ALS O REGISTRATION U/S 12A R/W SECTION 12AA OF THE ACT ON 18.04.2013 W.E.F. ASSESSMENT YEA R 2013-14. HE HAS ALSO SUBMITTED COPY OF THESE ORDERS BEFORE US. 4. AFTER HEARING BOTH THE SIDES ON THE ISSUE AND TA KING INTO CONSIDERATION ASSESSEE HAS BEEN GRANTED REGISTRATION U/S 12AA OF THE ACT A ND EXEMPTION U/S 80G OF THE ACT FOR ASSESSMENT YEAR 2013-14, WE FIND IT APPROPRIATE TO RESTORE THE ISSUE BACK TO THE FILE OF THE DIT (EXEMPTIONS), DELHI FOR DECIDING THE ISSUE AFRESH. WE ORDER ACCORDINGLY. 5. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE STAND ALLOWED FOR STATISTICAL PURPOSES . ORDER PRONOUNCED IN OPEN COURT ON THIS 18 TH DAY OF MARCH, 2015. SD/- SD/- (GEORGE GEORGE K) (B.C. MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED THE 18 TH DAY OF MARCH, 2015/TS ITA NO.3981 & 3982/DEL./2012 3 COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.DIT (E), NEW DELHI. 5.CIT(ITAT), NEW DELHI. AR, ITAT NEW DELHI.