M/s Development Services intl. Trust, Ghaziabad V. CIT, Ghaziabad

ITA 5008/DEL/2013

• Counselvise Citation: 500820114 RSA 2013
• Duration Of Justice: 1 year(s) 6 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-03-2015
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Next Hearing Date: 19-02-2015
• Assessment Year: misc
• Appeal Filed On: 30-08-2013
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: POONAM KHAIRA SIDHU
• Assessee Lawyers: GAGAN KUMAR
• Section: 80G

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI BENCH BENCH BENCH BENCH B BB B : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI G.C. GUPTA BEFORE SHRI G.C. GUPTA BEFORE SHRI G.C. GUPTA BEFORE SHRI G.C. GUPTA, VICE , VICE , VICE , VICE PRESIDENT AND PRESIDENT AND PRESIDENT AND PRESIDENT AND SHRI SHRI SHRI SHRI T.S. KAPOOR T.S. KAPOOR T.S. KAPOOR T.S. KAPOOR, , , , ACCOUNTANT ACCOUNTANT ACCOUNTANT ACCOUNTANT MEMBER MEMBER MEMBER MEMBER ITA NO ITA NO ITA NO ITA NO . .. . 5008/DEL/2013 5008/DEL/2013 5008/DEL/2013 5008/DEL/2013 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : N.A. N.A. N.A. N.A. M/S DEVELOPMENT SERVICES M/S DEVELOPMENT SERVICES M/S DEVELOPMENT SERVICES M/S DEVELOPMENT SERVICES INTERNATIONAL TRUST, INTERNATIONAL TRUST, INTERNATIONAL TRUST, INTERNATIONAL TRUST, B BB B- -- -152, 2 152, 2 152, 2 152, 2 ND NDND ND FLOO FLOO FLOO FLOOR, R, R, R, RAMPRASTHA, RAMPRASTHA, RAMPRASTHA, RAMPRASTHA, CHANDER NAGAR, CHANDER NAGAR, CHANDER NAGAR, CHANDER NAGAR, GHAZIABAD GHAZIABAD GHAZIABAD GHAZIABAD 201 011. 201 011. 201 011. 201 011. PAN : AAATD6037A. PAN : AAATD6037A. PAN : AAATD6037A. PAN : AAATD6037A. VS. VS. VS. VS. COMMISSIONER OF INCOME TAX, COMMISSIONER OF INCOME TAX, COMMISSIONER OF INCOME TAX, COMMISSIONER OF INCOME TAX, GHAZIABAD. GHAZIABAD. GHAZIABAD. GHAZIABAD. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI GAGAN KUMAR, ADVOCATE. RESPONDENT BY : SMT. POONAM KHAIRA SIDHU, CIT - DR. DATE OF HEARING : 19.02.2015 19.02.2015 19.02.2015 19.02.2015 DATE OF PRONOUNCEMENT : 04.03.2015 04.03.2015 04.03.2015 04.03.2015 ORDER ORDER ORDER ORDER PER G.C. GUPTA PER G.C. GUPTA PER G.C. GUPTA PER G.C. GUPTA, VP , VP , VP , VP : :: : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF LEARNED CIT, GHAZIABAD DATED 28 TH JUNE, 2013 REFUSING REGISTRATION OF THE ASSESSEE TRUST UNDER SECTION 80G OF THE INCOME- TAX ACT, 1961. 2. LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE CIT HAS NOT GIVEN SUFFICIENT OPPORTUNITY TO PRODUCE THE RELEVAN T EVIDENCE BEFORE HIM AND THE ORDER REJECTING APPLICATION UNDER SECTI ON 80G WAS PASSED IN HASTE. HE SUBMITTED THAT SOME DETAILS WERE FILE D BEFORE THE CIT BUT THE CIT HAS WRONGLY OBSERVED THAT NO DETAILS WERE F ILED BY THE ASSESSEE. HE SUBMITTED THAT THE ASSESSEE IS IN A P OSITION TO SHOW THAT IT HAS UNDERTAKEN CHARITABLE ACTIVITIES IN ACCORDAN CE WITH THE AIMS AND OBJECTS OF THE SOCIETY. ITA-5008/DEL/2013 2 3. LEARNED DR HAS OPPOSED THE SUBMISSIONS OF THE LE ARNED COUNSEL OF THE ASSESSEE. SHE SUBMITTED THAT NO DOCUMENTARY EVIDENCE SHOWING CHARITABLE ACTIVITIES IN FURTHERANCE OF THE AIMS AND OBJECTS OF THE SOCIETY WERE FILED BY THE ASSESSEE BEFORE THE C IT. SHE SUBMITTED THAT THE PROVISION OF RULE 11AA(3) OF THE INCOME-TA X RULES, 1962 CLEARLY STATES THAT THE COMMISSIONER MAY CALL FOR F URTHER DOCUMENTS OR INFORMATION OR CAUSE SUCH INQUIRIES TO BE MADE AS H E MAY DEEM NECESSARY IN ORDER TO SATISFY HIMSELF ABOUT THE GEN UINENESS OF THE ACTIVITIES OF SUCH INSTITUTION OR FUND. SHE RELIED ON THE ORDER OF THE LEARNED CIT. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND PER USED THE ORDER OF THE LEARNED CIT REJECTING THE APPLICATION OF THE ASSESSEE UNDER SECTION 80G OF THE ACT. IN THE FACTS OF THE CASE, WE ARE OF THE CONSIDERED VIEW THAT IT SHALL BE IN THE INTEREST OF JUSTICE TO PROVIDE ONE MORE OPPORTUNITY TO THE ASSESSEE TO PROVE ITS CASE AND FILE EVIDENCE WITH REGARD TO ITS CLAIM OF HAVING UNDERTAKEN CHARI TABLE ACTIVITIES IN FULFILLMENT OF THE AIMS AND OBJECTS OF THE SOCIETY. ACCORDINGLY, THE IMPUGNED ORDER OF LEARNED CIT IS SET ASIDE AND REST ORED TO HIS FILE WITH THE DIRECTION TO PASS A DE-NOVO ORDER IN ACCORDANCE WITH LAW AFTER PROVIDING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE SHALL BE AT LIBERTY TO FILE EVIDENCE TO ES TABLISH THAT IT HAS IN FACT UNDERTAKEN CHARITABLE ACTIVITIES IN FULFILLMEN T OF THE AIMS AND OBJECTS OF THE SOCIETY. WE DIRECT ACCORDINGLY. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. DECISION PRONOUNCED IN THE OPEN COURT ON 4 TH MARCH, 2015. SD/- SD/- ( (( ( T.S. KAPOOR T.S. KAPOOR T.S. KAPOOR T.S. KAPOOR ) )) ) (G. (G. (G. (G. C. GUPTA C. GUPTA C. GUPTA C. GUPTA ) )) ) ACCOUNTANT ACCOUNTANT ACCOUNTANT ACCOUNTANT MEMBER MEMBER MEMBER MEMBER VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VK. ITA-5008/DEL/2013 3 COPY FORWARDED TO: - 1. APPELLANT : M/S DEVELOPMENT SERVICES INTERNA TIONAL TRUST, M/S DEVELOPMENT SERVICES INTERNATIONAL TRUST, M/S DEVELOPMENT SERVICES INTERNATIONAL TRUST, M/S DEVELOPMENT SERVICES INTERNATIONAL TRUST, B BB B- -- -152, 2 152, 2 152, 2 152, 2 ND NDND ND FLOOR, RAMPRASTHA, FLOOR, RAMPRASTHA, FLOOR, RAMPRASTHA, FLOOR, RAMPRASTHA, CHANDER NAGAR, GHAZIABAD CHANDER NAGAR, GHAZIABAD CHANDER NAGAR, GHAZIABAD CHANDER NAGAR, GHAZIABAD 201 011. 201 011. 201 011. 201 011. 2. RESPONDENT : COMMISSIONER OF INCOME TAX, COMMISSIONER OF INCOME TAX, COMMISSIONER OF INCOME TAX, COMMISSIONER OF INCOME TAX, GHAZIABAD. GHAZIABAD. GHAZIABAD. GHAZIABAD. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR