M/s Automotive Skills Development Council, New Delhi V. DIT (E), New Delhi

ITA 5113/DEL/2012

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 66022 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-12-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 03-10-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRITHI LAL
• Keywords: Charitable institution
• Section: 12A; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH A : NEW DELHI) BEFORE SHRI U.B.S. BEDI, JUDICIAL MEMBER AND SHRI SHAMIM YAHHA, ACCOUNTANT MEMBER ITA NO.5113/DEL /2012 (ASSESSMENT YEAR : N.A.) AUTOMOTIVE SKILLS DEVELOPMENT COUNCIL, VS. DIT(E) , CORE-4B, 5 TH FLOOR, NEW DELHI. INDIA HABITAT CENTRE, NEW DELHI. (PAN/GIR NO.AACAA0147K) (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI K.V.S.R. KRISHNA, CA REVENUE BY : SHRI PRITHI LAL, SR.DR ORDER PER U.B.S. BEDI, J.M. THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST TH E ORDER PASSED BY THE DIT(E), NEW DELHI, DATED NIL, WHEREBY REJECTION OF APPLICA TION U/S 12A OF THE I.T. ACT, 1961 FOR THE REGISTRATION, BEING A CHARITABLE TRUST, HAS BEE N CHALLENGED. 2. ASSESSEE HAS MOVED AN APPLICATION IN FORM 12A OF THE ACT FOR GRANT OF REGISTRATION OF THE TRUST AND QUERIES WERE RAISED A ND EXPLANATION WAS CALLED FOR FROM THE ASSESSEE AND BY REPRODUCING THE SAME AND AFTER GOIN G THROUGH THE RECORD DIT(E), CONCLUDED TO REJECT THE APPLICATION AS PER LAST PAR A. OF THE ORDER AS UNDER: IN THE ABSENCE OF THE ORIGINAL MOA/TRUST DEED OF T HE APPLICANT FOR VERIFICATION, THE GENUINENESS OF THE ACTIVITIES COULD NOT BE ESTA BLISHED. THEREFORE, ONE OF THE CONDITIONS FOR GRANTING REGISTRATION U/S 12AA IS NO T SATISFIED. ACCORDINGLY, THE APPLICATION FILED BY THE APPLICANT FOR GRANT OF REG ISTRATION U/S 12A IS HEREBY REJECTED. I.T.A. NO.5113/DEL./2012 (A.Y. : N.A.) 2 3. AGGRIEVED BY THIS ORDER OF DIT(E), ASSESSEE HAS COME UP IN APPEAL RAISING FOLLOWING GROUNDS: 1. THE DIT(E) HAS ERRED IN LAW AND ON THE FACTS AN D CIRCUMSTANCES OF THE CASE IN REJECTING THE REGISTRATION U/S 12A OF THE I .T. ACT, 1961. THE ORDER OF THE DIT(E) IS WRONG AND BAD IN LAW. THE OBJECTS OF THE ASSESSEE IS CHARITABLE AND THEREFORE REGISTRATION SHOULD HAVE B EEN GRANTED. 2. THE DIT(E) HAS ERRED IN REJECTING THE REGISTRATI ON U/S 12A ALLEGING THAT THE APPELLANT HAS NOT PRODUCED THE ORIGINAL MEMORANDUM OF ASSOCIATION FOR VERIFICATION IN TERMS OF RULE 17A WHEREAS THE ASSES SEE HAS PRODUCED ORIGINAL VIDE LETTER DATED 30.05.2012 AND ALSO FILE D CERTIFIED TRUE COPY. IT SHOULD HAVE BEEN CONSIDERED AND REGISTRATION ALLOWE D. 3. WITHOUT PREJUDICE TO GROUND NUMBER 2 AS PER PROV ISO TO RULE 17A OF THE I.T. RULES, EVEN IF ORIGINAL DEED IS NOT AVAILABLE, THE REGISTRATION CAN BE GRANTED ON THE BASIS OF CERTIFIED TRUE COPY. THE D IT(E) LEGALLY CANNOT REJECT THE REGISTRATION. 4. THE APPELLANT SATISFIES ALL THE CONDITIONS FOR G RANT OF REGISTRATION AND HAS SUBMITTED THE ACTIVITIES UNDERTAKEN BY SOCIETY WHIC H ARE ALL CHARITABLE. THEREFORE, THE REGISTRATION U/S 12A MAY BE DIRECTED TO BE ALLOWED. 3.1 LD.COUNSEL FOR THE ASSESSEE SUBMITTED THAT NOT ONLY ALL THE DOCUMENTS WERE FILED BUT ORIGINAL WERE ALSO PRODUCED BEFORE ITO(E) FOR V ERIFICATION BY FILING DETAILS AND DOCUMENTS IN THE PAPER BOOK, LD.COUNSEL PLEADED FOR SETTING ASIDE THE ORDER OF DIT(E) FOR RECONSIDERATION WHEREAS, LD.DR RELIED ON THE OR DER OF DIT(E) AND PLEADED FOR ITS CONFIRMATION. 4. AFTER HEARING BOTH THE SIDES AND CONSIDERING THE MATERIAL ON RECORD, WE FIND THAT CIT HAS JUST REJECTED THE APPLICATION OF THE ASSESS EE WITHOUT CONSIDERING THE FACTS, CIRCUMSTANCES OF THE CASE IN THE LIGHT OF THE RELEV ANT PROVISIONS OF LAW AND DOCUMENTARY EVIDENCE FURNISHED. THEREFORE, IN THE INTEREST OF JUSTICE AND TO HAVE FAIR PLAY IN THE MATTER WE FIND IT JUST AND APPROPRIATE TO SET ASIDE THE OR DER OF THE CIT AND RESTORE THE MATTER I.T.A. NO.5113/DEL./2012 (A.Y. : N.A.) 3 BACK ON HIS FILE WITH THE DIRECTION TO CONSIDER THE APPLICATION OF THE ASSESSEE AFRESH AFTER GIVING DUE OPPORTUNITY TO THE ASSESSEE. 5. AS A RESULT, THE APPEAL OF THE ASSESSEE GETS ACC EPTED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON 14.12.2012. SD/- SD/- (SHAMIM YAHYA) (U.B.S. BEDI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : DEC. 14, 2012. SKB COPY OF THE ORDER FORWARDED TO:- 1. APPELLANT 2. RESPONDENT 3. CIT 4. DIT(E), NEW DELHI 5. CIT(ITAT) DEPUTY REGISTRAR, ITAT