M/s Society of Daughters of St. Camillus, Tadepallegudem V. The ITO, Ward-1, Tadepallegudem

ITA 440/VIZ/2010

• Counselvise Citation: [2010] 135 COUNSELVISE.COM (IT) 2564 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 3 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-12-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 09-12-2010
• Assessment Year: misc
• Appeal Filed On: 01-09-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: J SIRI KUMAR
• Keywords: Set aside
• Section: 80G

Judgement Text

ITA 440 /VIZ/2010 SOCIETY OF DAUGHTERS OF ST. CAMILLUS, TADEPALLIGUDEM IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE: SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI BR BASKARAN, ACCOUNTANT MEMBER ITA NO. 440 /VIZAG/ 20 10 ASSESSMENT YEAR : N.A. SOCIETY OF DAUGHTERS OF ST. CAMILLUS TADEPALLIGUDEM ITO WARD - 1 TADEPALLIGUDEM (APPELLANT) VS. (RESPONDENT) PAN NO.AAEAS 7219L APPELLANT BY: SHRI G.V.N. HARI, CA RESPONDENT BY: SHRI J. SIRI KUMAR, DR ORDER PER SHRI S.K. YADAV, JUDICIAL MEMBER : - THIS APPEAL IS PREFE RRED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT REFUSING THE REGISTRATION U/S 80G OF THE ACT. 2. ON PERUSAL OF THE ORDER OF THE CIT, WE FIND THAT CIT HAS DENIED THE REGISTRATION ON THE GROUND THAT THE ASSESSEE TRUST WAS NOT REGISTERED U/S 43(1) OF THE A .P. CHARITABLE AND HINDU RELIGIOUS INSTITUTIONS AND ENDOWMENTS ACT, 1987 SO AS TO CONFER A FULL - FLEDGED LEGAL STATUS UPON SUCH SOCIETIES/TRUSTS IN THE EYES OF THE RELEVANT LAWS REGULATING THEIR ACTIVITIES. IN HIS ORDER , THE CIT THOUGH ADMITTED THAT THE AS SESSEE TRUST WAS REGISTERED UNDER THE INDIAN TRUST ACT , BUT HE DID NOT GRANT REGISTRATION U/S 80G OF THE I.T. ACT. DURING THE COURSE OF HEARING, A SPECIFIC QUERY WAS RAISED FROM THE LD. D.R. THAT WHETHER IT IS A REQUIREMENT OF LAW TO HAVE THE TRUST REGIST ERED WITH THE A.P. CHARITABLE AND HINDU RELIGIOUS INSTITUTIONS AND ENDOWMENTS ACT FOR REGISTRATION U/S 80G OF THE INCOME TAX ACT. THE LD. D.R. SOUGHT TIME FOR VERIFICATION. HE HOWEVER AGREED WITH THE PROPOSAL THAT LET THE MATTER BE SENT BACK TO THE CIT W ITH A SPECIFIC DIRECTION TO FIND OUT WHETHER IS IT A REQUIREMENT OF LAW TO HAVE THE TRUST REGISTERED UNDER A.P. CHARITABLE AND HINDU RELIGIOUS INSTITUTIONS AND ENDOWMENTS ACT FOR OBTAINING A REGISTRATION U/S 80G OF THE ACT. ITA 440/VIZ/2010 SOCIETY OF DAUGHTERS OF ST. CAMILLUS, TADEPALLIGUDEM 2 3. BOTH THE PARTIES TO THE APPE AL HAVE AGREED TO THE PROPOSAL AND WE ACCORDINGLY SET ASIDE THE ORDER OF CIT AND RESTORE THE MATTER TO HIS FILE WITH THE DIRECTIONS TO ADJUDICATE THE ISSUE BY PASSING A REASONED ORDER IN THIS REGARD. A REFERENCE OF THE SPECIFIC PROVISIONS UNDER WHICH THE ASSESSEE IS REQUIRED TO HAVE A REGISTRATION U/S 43(1) UNDER THE A.P. CHARITABLE AND HINDU RELIGIOUS INSTITUTIONS AND ENDOWMENTS ACT, 1987 FOR OBTAINING A REGISTRATION U/S 80G OF THE I.T. ACT SHOULD ALSO BE MADE. 4. IN THE RESULT, THE APPEAL OF THE ASSESSE E IS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON 21 - 12 - 20 10 SD/ - SD/ - (BR BASKARAN) (SUNIL KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER VG/SPS VISAKHAPATNAM, DATED 21 - 12 - 20 10 COPY TO 1 THE PRESIDENT, SOCIETY OF DAUGHTERS OF ST. CAMILLUS, KAKAKATLA, TADEPALLIGUDEM 2 ITO WARD - 1, TADEPALLIGUDEM 3 THE CI T, RAJAHMUNDRY 4 THE CIT (A) , RAJAHMUNDRY 5 THE DR, ITAT, VISAKHAPATNAM. 6 GUARD FILE. BY ORD ER SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM