Mahila Gramodyog Samiti, Aligarh V. CIT, Haldwani

ITA 4243/DEL/2013

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 6383 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 7 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-03-2016
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: E
• Next Hearing Date: 08-02-2016
• Assessment Year: misc
• Appeal Filed On: 11-07-2013
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Section: 80G; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: E NEW DELHI BEFORE SHRI J.S. REDDY, ACCOUNTANT MEMBER AND SMT. BEENA A. PILLAI, JUDICIAL MEMBER I.T.A .NO.4243/DEL/2013 MAHILA GRAMODYOG SAMITI C/O MR. DEEPAK SINGH, 2, COURT OF WARDA COMPOUND, ALIGARH. AABAM0649R VS CIT, HALDWANI APPELLANT BY SH. DEEPAK SINGH, ADV. RESPONDENT BY NONE APPEARED ORDER PER BEENA A. PILLAI, JM THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE A GAINST THE ORDER OF CIT-HALDWANI, DATED 17 TH MAY, 2013 ON THE FOLLOWING GROUNDS OF APPEAL: A. BECAUSE THE LD. CIT HAS ERRED IN DISALLOWING THE REGISTRATION U/S 80G. B. BECAUSE THE ORDER IS BAD IN LAW AS WELL AS ON FACT. 2. THE BRIEF FACTS OF THE CASE ARE AS UNDER: THE ASSESSEE IS A CHARITABLE SOCIETY ENGAGED IN GEN ERAL PUBLIC UTILITY. IT HAD APPLIED FOR REGISTRATION U/S 12AA AND 80G OF THE INCOME TAX ACT, 1961. THE ASSESSEE WAS GRANTED REG ISTRATION U/S 12AA VIDE ORDER DATED 8 TH AUGUST, 2012, HOWEVER, THE DATE OF HEARING 08.02.2016 DATE OF PRONOUNCEMENT 09.03.2016 I.T.A. 4243/DEL/2013 2 ASSESSEE WAS DENIED APPROVAL U/S 80G VIDE ORDER DAT ED 17 TH MAY, 2013. THE APPROVAL WAS DENIED ON THE GROUNDS THAT, THE REGISTERED OFFICE OF THE INSTITUTION IS LOCATED AT HALDWANI, AND AS NO PROOF OF ANY ACTIVITY WAS FILED AND THE MAIN OFF ICIAL BEING THE SECRETARY OF THE INSTITUTION, DO NOT RESIDE IN HALD WANI. 3. AGGRIEVED BY THE ORDER OF THE LD. CIT THE ASSESS EE IS IN APPEAL BEFORE US. 4. WE HAVE PERUSED THE PAPER BOOK FILED BY THE ASSE SSEE AND THE ORDER PASSED BY THE AUTHORITIES BELOW. 5. THE LD. AR POINTED OUT THAT THE ASSESSMENT FOR T HE PREVIOUS YEAR BEING 2010-11 WAS COMPLETED ON 01/01/2014. TH E LD. AO IN THE ASSESSMENT ORDER HAS RECORDED A FINDING THAT THE ASSESSEE DURING THE RELEVANT FINANCIAL YEAR HAS UNDERTAKEN V ARIOUS ACTIVITIES OF ORGANIZING WELFARE PROGRAMMES, AWAREN ESS CAMPS FOR WOMEN & CHILDREN ETC. 6. WE NOTE THAT THE LD. CIT AT THE TIME OF REJECTIN G THE APPLICATION FILED BY THE ASSESSEE U/S 80G DID NOT H AVE AN OPPORTUNITY TO GO THROUGH THE ASSESSMENT ORDER PASS ED BY THE LD. AO, AS THE SAME WAS PASSED SUBSEQUENTLY. THE LD.AO HAS NOT DISPUTED THAT THE ASSESSEE IS A CHARITABLE ORGANISA TION, AND THE GENUINENESS OF THE CHARITABLE ACTIVITIES ARE CARRIE D ON DURING THE PREVIOUS YEAR RELEVANT TO THE YEAR UNDER CONSIDERAT ION. AS THE GROUND FOR REJECTION OF THE APPROVAL US.80G IS THAT THERE IS NO EVIDENCE OF ANY EARLIER ACTIVITY, WE HOLD THAT THE APPROVAL U/R.11AA, R.W.S. 80G HAS TO BE GRANTED IN VIEW OF T HE ASSESSMENT ORDER DATED 01.01.2014. WE DIRECT ACCORDINGLY. I.T.A. 4243/DEL/2013 3 7. WE, ACCORDINGLY, ALLOW THE GROUND OF APPEAL FILE D BY THE ASSESSEE. 8. IN THE RESULT, THE APPEAL STANDS STATISTICALLY A LLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 09.03.2016 SD/- SD/- (J.S. REDDY) (BEENA A. PILLAI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 09.03.2016 *KAVITA ARORA COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4.CIT(A) 5. DR ASSTT. REGISTRAR