Hanuman Vikas Trust, JODHPUR V. CIT, BIKANER

ITA 437/JODH/2014

• Counselvise Citation: [2014] 120 COUNSELVISE.COM (IT) 7851 (ITAT-JODHPUR)
• Duration Of Justice: 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-09-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 25-08-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: O P MEENA
• Assessee Lawyers: SHAILENDRA BARDIA
• Section: 80G; 12A

Judgement Text

IN THE INCOMETAX APPELLATE TRIBUNAL , JODHPUR BENCH: J ODHPUR ( BEFORE SHRI H ARI OM MARATHA, JUDICIAL MEMBER AND SHRI N.K. SAINI, ACCOUNTANT MEMBER ) I.T.A. NO. 43 7 /JODH/201 4 (A.Y. 20 14 - 15 ) HANUMAN VIKAS TRUST VS. THE C.I.T HANUMANGARH TOWN BIKANER PAN NO: AAATH 9905 P (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI SHAILENDRA BARDIA DEPARTMENT BY : SHRI O.P. MEENA - CIT - D.R. DATE OF HEARING : 12 /0 9 /201 4 DATE OF PRONOUNCEMENT : 22 / 0 9 /2014 O R D E R P E R HARI OM M ARATHA, J.M. : THIS APPEAL OF THE ASSESSEE FOR A.Y. 2014 - 15 IS DIRECTED AGAINST THE ORDER OF LD. CIT DATED 24. 07 .201 4 PASSED U/S 80G(5) OF THE INCOME - TAX ACT, 1961 ['THE ACT' FOR SHORT] R.W.R 11AA(5) OF THE INCOME - TAX RULES. 2 2. BRIEFLY STATED THE FAC TS OF THIS APPEAL ARE THAT THE ASSESSEE - TRUST STANDS REGISTERED U/S 12A OF THE ACT. HOWEVER, THE APPROVAL U/S 80G OF THE ACT AND HAS BEEN DENIED ONLY ON THE BASIS THAT SOME OF THE DONORS DID NOT GIVE THEIR PAN AS THEY DID NOT HAVE THE SAME. MOST OF THE D ONORS WERE EXAMINED BY THE A.O WHO ACCEPTED TO HAVE MADE THEIR RESPECTIVE DONATIONS. THE APPELLANTS RAISED THE FOLLOWING GROUNDS: 1. THAT THE REJECTION OF THE ASSESSEES APPLICATION SEEKING APPROVAL UNDER SEC. 80G OF THE INCOME TAX 1961 IS NOT JUSTIFIED BOT H ON FACTS AND IN LAW. 2. THAT THE ORDER UNDER SEC. 80G(5) READ WITH RULE 11AA(5) OF INCOME TAX 1961 AS PASSED BY THE LEARNED CIT IS NOT JUSTIFIED BOTH ON FACTS AND IN LAW. 3. THAT THE LEARNED CIT HAS NOT GIVEN ANY BASIS OR REASONING WHICH JUSTIFIES THE REJECT ION OF THE ASSESSEES APPLICATION SEEKING APPROVAL UNDER SEC. 80G. 4. THAT THE ORDER OF THE LEARNED CIT IS BASED ON MERE SUSPICION AND DOUBTS. 5. THAT THE LEARNED CIT HAS NOT GIVEN ADEQUATE OPPORTUNITY TO THE ASSESSEE TO EXPLAIN ITS SIDE. 6. THAT THE APPELLANT B E ALLOWED TO ADD, ALTER, AMEND, MODIFY OR WITHDRAW ANY OF THE GROUND(S) OF APPEAL BEFORE OR AT THE TIME OF HEARING OF THIS APPEAL. 3 2.1 WE HAVE HEARD THE RIVAL SUBMISSIONS AND HAVE CAREFULLY PERUSED THE RELEVANT MATERIAL ON RECORD. IN OUR CONSIDERED OPINIO N, THE REASONS FOR REJECTION OF THE APPLICATION OF THE ASSESSEE FILED U/S 80G(5) ARE NOT GOOD ENOUGH AND ARE NOT JUSTIFIABLE. THE OBJECTS OF THE TRUST ARE CHARITABLE IN NATURE. THE TRUST IS REGISTERED U/S 12A AND CONTINUES TO BE SO. THE DONATIONS RECEIV ED FROM THE FEW DONORS DO NOT POSSESS PAN IS NOT A AND CANNOT BE A GOOD REASON FOR REJECTION OF THIS APPROVAL. THERE IS NO CONDITION PRECEDENT THAT THE DONOR WOULD BECOME ELIGIBLE TO DONATE IF HE FULFILLED CERTAIN CONDITIONS. THEREFORE, WE SET ASIDE THE IMPUGNED ORDER AND DIRECT THE LD. CIT TO GRANT APPROVAL TO THE APPELLANT. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON 22 ND SEPTEMBER, 2014. SD/ - SD/ - (N.K.SAINI) [HARI OM MARATHA] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 22 ND SEPTEMBER, 2014 VL/ - COPY TO: 4 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT BY ORDER 4. THE CIT(A) 5. THE DR SENIOR PRIVATE SECRETARY ITAT, JODHPUR