Xavier University, Pipili V. ITO(Eexemptions), Bhubaneswar

ITA 455/CTK/2019

• Counselvise Citation: [NaN] 107 COUNSELVISE.COM (IT) 1834 (ITAT-CUTTACK)
• Duration Of Justice: 2 year(s) 5 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-06-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2019-2020
• Appeal Filed On: 24-12-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Section: 32; 147; 131; 68; 246; 69; 145; 27; 148; 54; 37; 6; 56; 263; 63; 132; 12; 28; 144; 10; 90; 154; 2; 11; 15; 271(1)(b); 139; 92; 80G

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE AND ARUN KHODPIA, ACCOUNTANT MEMBER Xavier University, Plot No.12(A0, Nijigarh, Kurki, Harirajpur, Pipili, Puri PAN/GIR No. (Appellant Per Bench This is an appeal filed by the assessee against the CIT(Exemptions), Hyderabad dated 31.10.2019 80G(5)(vi) of the Act 2. Shri P.R.Mohanty, ld AR appeared for the assessee and Shri M.K.Gautam, ld CIT DR appeared for the revenue 3. It was submitted by ld AR that the assessee has been benefit u/s.80G by the ld IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/SHRI GEORGE MATHAN, JUDICIAL AND ARUN KHODPIA, ACCOUNTANT MEMBER ITA No.455/CTK/2019 Assessment Year : 2019-2020 Xavier University, Plot No.12(A0, Nijigarh, Kurki, Harirajpur, Pipili, Vs. CIT (Exemptions), Hyderabad No. (Appellant) .. ( Respondent Assessee by : Shri P.R.Mohanty Revenue by : Shri M.K.Gautam, Date of Hearing : 01 /6/ 20 Date of Pronouncement : 01 / O R D E R This is an appeal filed by the assessee against the CIT(Exemptions), Hyderabad dated 31.10.2019 denying the benefit 80G(5)(vi) of the Act for the assessment year 2019-2020 Shri P.R.Mohanty, ld AR appeared for the assessee and Shri M.K.Gautam, ld CIT DR appeared for the revenue. It was submitted by ld AR that the assessee has been benefit u/s.80G by the ld CIT(E) on the ground that books of account and Page1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER 2020 CIT (Exemptions), Respondent) P.R.Mohanty, AR CIT (DR) / 2022 /6/2022 This is an appeal filed by the assessee against the of the Pr. denying the benefit u/s. 2020. Shri P.R.Mohanty, ld AR appeared for the assessee and Shri It was submitted by ld AR that the assessee has been denied the ground that books of account and ITA No.455/CTK/2019 Assessment Year : 2019-2020 Page2 | 3 bills and vouchers had not been produced before him. It was submission that for the purpose of recognition u/s.80G of the Act, the CIT(E) is required only to examine whether the objects of the trust are charitable in nature and not the application of income by trust when application of income is subject matter of assessment. It was his submission that the assessee has been granted registration u/s.12AA of the Act by the ld CIT(E), after satisfying the objects and activities of the assessee that it was meant for charitable purposes. It was submission that the assessee may be granted recognition u/s.80G of the Act. 4. In reply, ld CIT DR submitted that in the absence of books of account and bills and vouchers, the genuineness of the objectives and activity is in doubt, therefore, ld CIT(E) was right in denying the recognition u/s./80G. 5. We have considered the rival submissions. In this case, the assessee has been granted registration u/s.12AA of the Act, hence, the ld CIT (E) is satisfied about the genuineness of the activities of the assessee Trust. As the assessee has granted registration u/s.12AA of the Act, the requirement of producing physical books and accounts and bills and vouchers are not a requirement for granting recognition u/s.80G. Therefore, the order of the ld CIT(E) denying the recognition u/s.80G is set aside and the ld CIT(E) is hereby directed to grant the assessee recognition u/s.80G under the Income Tax Act, 1961. ITA No.455/CTK/2019 Assessment Year : 2019-2020 Page3 | 3 6. The grant of recognition u/s.80G does not preclude the AO from doing the necessary verification in respect of compliance of the provisions of section 80G in the course of assessment. 7. In the result, appeal of the assessee is allowed. Order dictated and pronounced in the open court on 1 /6/2022. Sd/- sd/- (Arun Khodpia) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 1 /06/2022 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. The Appellant : Xavier University, Plot No.12(A0, Nijigarh, Kurki, Harirajpur, Pipili, Puri 2. The Respondent. CIT (Exemptions), Hyderabad 3. The CIT(A)-, Bhubaneswar 4. DR, ITAT, Cuttack 5. Guard file. //True Copy//