Apollo Technical Education Foundation, New Delhi V. DIT (Exemptions), New Delhi

ITA 405/DEL/2011

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 53066 (ITAT-DELHI)
• Duration Of Justice: 9 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-10-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 31-10-2011
• Assessment Year: misc
• Appeal Filed On: 24-01-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MRS SRUJANI MOHANTY
• Assessee Lawyers: MANU K GIRI
• Section: 12A

Judgement Text

ITA NO. 405/DEL/2011 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A, NEW DELHI BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER I.T.A. NO. 405/DEL/2011 A.Y.: - APOLLO TECHNICAL EDUCATION FOUNDATION, BP-79, SHALIMAR BAGH, DELHI 110 088 (PAN: AACTA8440Q) VS. DIRECTOR OF INCOME TAX (EXEMPTION), AAYKAR BHAVAN, LAXMI NAGAR, DISTRICT CENTRE, NEW DELHI (APPELLANT ) (APPELLANT ) (APPELLANT ) (APPELLANT ) (RESPONDENT ) (RESPONDENT ) (RESPONDENT ) (RESPONDENT ) ASSEESSEE BY : MANU K. GIRI, ADVOCATE DEPARTMENT BY : MRS. SRUJANI MOHANTY, SR. D.R. ORDER ORDER ORDER ORDER PER SHAMIM YAHYA: AM PER SHAMIM YAHYA: AM PER SHAMIM YAHYA: AM PER SHAMIM YAHYA: AM THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST T HE ORDER OF THE LD. DIRECTOR OF INCOME TAX (EXEMPTIONS), NEW DELHI DATED 09.12.2010. 2. THE GROUNDS RAISED READ AS UNDER:- (I) THAT ON THE FACTS AND CIRCUMSTANCES OF THE CASE , THE LD. DIRECTOR OF INCOME TAX (E) ERRED IN REJECTING THE APPLICATION OF THE ASSESSEE FOR GRANT OF REGISTRATI ON U/S 12AA(1)(B) OF THE ACT, 1961 ON ACCOUNT OF TERRITORI AL JURISDICTION. ITA NO. 405/DEL/2011 2 (II) THAT ON THE FACTS AND CIRCUMSTANCES OF THE CASE , THE LD. DIRECTOR OF INCOME TAX (E) ERRED IN REJECTING THE APPLICATION OF THE ASSESSEE FOR GRANT OF REGISTRATI ON U/S. 12AA(1)(B) OF THE ACT, 1961 WITHOUT APPRECIATI NG THE FACTS AND LAW HENCE BASED ON CONJECTURES, SURMISES AND SUPPOSITIONS WHICH IS LIABLE TO BE SET ASIDE. THAT THE APPELLANT CRAVES FOR LEAVE TO ADD, ALTER, AMEND OR VARY ANY OF THE GROUNDS EITHER BEFORE OR A T THE TIME OF HEARING OF THE APPEAL. 3. IN THIS CASE ASSESSEE FILED APPLICATION DATED 7. 6.2010 IN FORM NO. 10A SEEKING REGISTRATION U/S 12A OF THE IT ACT. C ONSIDERING THE APPLICATION, DIT(E) HELD AS UNDER:- ON PERUSAL OF THE DETAILS FILED, THE APPLICANT HAS CLEARLY MENTIONED THAT THE TRUST IS ENTERING IN THE FIELD OF EDUCATION BY OPENING SPECIALISED SKILL DEVELOPMENT CENTRE AT LIMBA PLANT, VAGHODIA, DIST VADODARA, GUJARAT. THE PART LAND IS OBTAIN FROM APOLLO TYRES LTD. FOR THE PURPOS E. MOREOVER, THE MAIN BENEFICIARIES ARE THE STUDENTS/ PEOPLE OF VAGHODIA, DISTT. VADODRA, GUJARAT AS WELL AS SOCI ETY OF THE SAID PLACE. BUT THERE IS NO CHARITABLE ACTIV ITY BEING CONDUCTED IN DELHI SO FAR. THE JURISDICTION OF VOD ODRA DOES NOT FALL UNDER THIS OFFICE. ACCORDINGLY, THE APPLICATION FILED BY THE APPLICAN T FOR GRANT OF REGISTRATION U/S 12A IS HEREBY REJECTED. 4. AGAINST THE ABOVE ORDER THE ASSESSEE IS IN APPEA L BEFORE US. ITA NO. 405/DEL/2011 3 5. WE HAVE HEARD THE RIVAL CONTENTIONS IN LIGHT OF THE MATERIAL PRODUCED AND PRECEDENT RELIED UPON. WE FIND CONSI DERABLE COGENCY IN THE ASSESSEES PLEA THAT DIT(E) HAS ERRED IN DENYIN G THE REGISTRATION ON ACCOUNT OF TERRITORIAL JURISDICTION. THE ADDRES S OF THE TRUST IS IN DELHI AND THE THERE WAS NO REASON WHY ON JURISDICTIO N ISSUE, REGISTRATION WILL BE DENIED. IN OUR CONSIDERED OP INION, THE MATTER NEEDS TO BE REMITTED TO THE FILE OF THE DIT(E) TO CON SIDER THE ISSUE ON MERITS. ACCORDINGLY, THIS ISSUE STANDS REMITTED T O THE FILE OF THE DIT(E). THE DIT(E) IS DIRECTED TO CONSIDER THE ISSUE AFRESH ON MERITS. 6. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 31/10/2011. SD/- SD/- [ [[ [RAJPAL YADAV RAJPAL YADAV RAJPAL YADAV RAJPAL YADAV] ]] ] [SHAMIM YAHYA] [SHAMIM YAHYA] [SHAMIM YAHYA] [SHAMIM YAHYA] JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER DATE 31/10/2011 SRB COPY FORWARDED TO: COPY FORWARDED TO: COPY FORWARDED TO: COPY FORWARDED TO: - -- - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR, ITAT, DELHI BENCHES