Dhanpat Rai Sachedeva Memorial Charitable Trust, Agra V. CIT, Agra

ITA 436/AGR/2009

• Counselvise Citation: [2011] 135 COUNSELVISE.COM (IT) 2438 (ITAT-AGRA)
• Duration Of Justice: 1 year(s) 4 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-03-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 29-03-2011
• Assessment Year: 2009-2010
• Appeal Filed On: 30-10-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A K SHARMA
• Assessee Lawyers: NAVIN GARGH
• Keywords: Charitable institution
• Section: 12AA; 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE SHRI P.K. BANSAL, ACCOUNTANT MEMBER AND SHRI H.S. SIDHU, JUDICIAL MEMBER ITA NO. 436/AGRA/2009 ASSTT. YEAR : 2009-10 DHANPAT RAI SACHDEVA, VS. COMMISSIONER OF MEMORIAL CHARITABLE TRUST, INCOME-TAX-I, AGRA. COMMERCE HOUSE CIVIL LINES, CHURCH ROAD, AGRA. (PAN : AABTD 2444 E) (APPELLANT) (RESPONDENT) FOR APPELLANT : SHRI NAVIN GARGH, ADVOCATE. FOR RESPONDENT : SHRI A.K. SHARMA, JR. DR ORDER PER P.K. BANSAL, A.M. : THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINS T THE ORDER OF COMMISSIONER OF INCOME- TAX PASSED U/S. 12AA OF THE INCOME-TAX ACT, REFUSIN G THE REGISTRATION TO THE ASSESSEE. 2. AFTER HEARING THE RIVAL SUBMISSIONS, WE ARE OF T HE VIEW THAT AT THE TIME OF REGISTRATION U/S. 12A, THE CIT(A) HAS TO LOOK INTO THE GENUINENESS OF THE ACTIVITIES OF THE TRUST OR THE INSTITUTION ALONGWITH ITS OBJECTS. WE HAVE GONE THROUGH THE ORD ER OF CIT PASSED U/S. 12AA. THE CIT HAS REFUSED THE REGISTRATION TO THE TRUST, AS ACCORDING TO HIM, THE ACTIVITIES OF THE TRUST BEGAN IN APRIL , 2009 AND NO ACTIVITIES HAVE BEEN CARRIED OUT DURING THE YEAR ENDING ON 31.03.2008 AND 31.03.2009. MERELY BECAUSE THE ACTIVITIES HAVE NOT BEEN CARRIED OUT DURING THE YEAR DOES NOT MEAN THAT THE TRUST IS NOT GENUINE. UNDER THESE FAC TS AND CIRCUMSTANCES OF THE CASE, WE SET SIDE THE ORDER OF CIT AND DIRECT HIM TO LOOK INTO THE OB JECTS OF THE TRUST AND GIVE A CLEAR CUT FINDING WHETHER THE TRUST HAS BEEN CREATED FOR GENUINE ACTI VITIES OR NOT. IN CASE, HE FINDS THAT THE ACTIVITIE S 2 OF THE TRUST ARE GENUINE, THE TRUST SHOULD BE ALLOW ED REGISTRATION U/S. 12AA IN ACCORDANCE WITH LAW. 2. IN THE RESULT, THE APPEAL STANDS ALLOWED FOR STA TISTICAL PURPOSES. THE ORDER PRONOUNCED IN THE OPEN COURT ON 29.03.20 11 SD/- SD/- (H.S. SIDHU) (P.K. BANSAL) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 4 TH APRIL, 2011 *AKS/- COPY OF THE ORDER FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. CIT(A) BY ORDER 4. CIT, CONCERNED 5. DR, ITAT, AGRA 6. GUARD FILE ASSISTANT REGISTRAR TRUE COPY