Central Warehousing Corporation Employees Benevolent Trust, New Delhi V. DIT (Exemption), New Delhi

ITA 5267/DEL/2010

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 52695 (ITAT-DELHI)
• Duration Of Justice: 9 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-09-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 20-09-2011
• Assessment Year: misc
• Appeal Filed On: 26-11-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: PROF S SAMPATH F
• Section: 12A; 12

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH B DELHI ] BEFORE SHRI RAJPAL YADAV, JM AND SHRI K. D. RAN JAN, AM I. T. APPEAL NO. 5267 (DEL) OF 2010. ASSESSMENT YEAR : ----. CENTRAL WAREHOUSING CORPORATION, DIRECTOR OF INCOME-TAX, EMPLOYEES BENEVOLENT TRUST, VS. [ EXEMPTION ] WAREHOUSING BHAWAN, 3 RD FLOOR, AAYKAR BHAWAN, PLOT NO. 15, 4 / 1, SIRI INSTITUTIONAL AREA, LAXM I NAGAR DISTRICT CENTRE, AUGUST KRANTI MARG, H A U Z K H A S, D E L H I 110 092. N E W D E L H I 110 016. P A N / G I R NO. AAB TC 2270 R. ( APPELLANT ) ( RESPONDENT ) ASSESSEE BY : PROF. S. SAMPATH, F. C. A.; DEPARTMENT BY : SHRI ROHIT GARG, SR. D. R. O R D E R. PER K. D. RANJAN, AM : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER DATED 27 TH SEPTEMBER, 2010 REFUSING REGISTRATION UNDER SECTION 12-A OF THE INC OME-TAX ACT, 1961 [HEREINAFTER REFERRED TO AS THE ACT]. 2. THE FACTS OF THE CASE STATED IN BRIEF ARE THAT T HE ASSESSEE FILED APPLICATION IN FORM NO. 10A ON 29/03/2010 SEEKING REGISTRATION UNDER SECTION 12 A OF THE ACT. THE LD. DIT (EXEMPTION) VIDE 2 I. T. APPEAL NO. 5267 (DEL) OF 2010. LETTER DATED 19/4/2010 REQUESTED THE ASSESSEE TO SU BMIT VARIOUS DOCUMENTS / EXPLANATION ON 29/04/2010. ON 29/04/2010 THE ASSESSEE FILED A LET TER STATING THEREIN THAT SINCE THE BENEVOLENT TRUST HAS NOT YET STARTED ITS OPERATION FOR WANT OF REGISTRATION UNDER SECTION 12A AND REGISTRATION UNDER SECTION 80-G, NO PART OF INCOME OF THE TRUST HAS BEEN APPLIED FOR CHARITABLE ACTIVITIES AND AS SUCH THERE ARE NO BILLS / VOUCHERS WHICH COULD BE S UBMITTED IN SUPPORT OF INCOME HAVING BEEN APPLIED FOR CHARITABLE ACTIVITIES. THE LD. DIT (EX EMPTION) IN THE ABSENCE OF DOCUMENTARY EVIDENCES / PROOF OF CHARITABLE ACTIVITIES REJECTED THE REQUEST OF THE ASSESSEE FOR GRANT OF REGISTRATION UNDER SECTION 12A OF THE ACT. 3. BEFORE US THE LD. AR OF THE ASSESSEE SUBMITTED T HAT THE ASSESSEE HAD FILED COPY OF TRUST DEED AND OTHER RELEVANT MATERIAL BEFORE THE LD. DIT (EXEMPTION), BUT THE LD. DIT (EXEMPTION) HAS NOT CONSIDERED THOSE DETAILS. THEREFORE IT HAS BEE N PLEADED THAT APPLICATION FOR REGISTRATION UNDER SECTION 12A HAS BEEN REJECTED BY THE LD. DIT (EXEMP TION) WITHOUT CONSIDERING THE DOCUMENTS FILED BY THE ASSESSEE. ON THE OTHER HAND, THE LD. SR. DR SUPPORTED THE ORDER OF THE LD. DIT (EXEMPTION). 4. WE HAVE HEARD BOTH THE PARTIES AND GONE THROUGH THE MATERIAL AVAILABLE ON RECORD. THE ASSESSEE FILED APPLICATION IN FORM NO. 10A FOR GRANT OF REGISTRATION UNDER SECTION 12A OF THE ACT. ALONG WITH THIS THE ASSESSEE FILED COP Y OF TRUST DEED FOR GRANT OF REGISTRATION UNDER SECTION 12-A OF THE ACT. THE ASSESSEE HAD AL SO FILED COPY OF LETTER DATED 29 TH APRIL, 2010 WHEREIN PAN NUMBER OF THE ASSESSEE HAS BEEN ME NTIONED. THE COPIES OF UN-AUDITED STATEMENT OF AFFAIRS AND INCOME AND EXPENDITURE ACC OUNT OF THE TRUST AS ON 31 ST MARCH, 2010 WAS ALSO ENCLOSED. IN VIEW OF THESE FACTS WE FEEL IT PROPER TO SET ASIDE THE MATTER TO THE FILE OF THE LD. DIT (EXEMPTION) WITH THE DIRECTIONS TO EXAM INE THE CASE OF THE ASSESSEE FOR GRANT OF REGISTRATION IN THE LIGHT OF EVIDENCE FILED BEFORE HIM. THE LD. LD. DIT (EXEMPTION) IS DIRECTED TO EXAMINE THE CASE OF ASSESSEE FOR GRANT OF REGIST RATION UNDER SECTION 12-A AFRESH ON THE BASIS OF MATERIAL FILED BEFORE HIM OR ANY OTHER MATERIAL / DOCUMENT THAT WILL BE FILED BY THE ASSESSEE OR AS DESIRED BY THE LD. DIT (EXEMPTION). HE WILL DECIDE THE APPLICATION FOR GRANT OF REGISTRATION 3 I. T. APPEAL NO. 5267 (DEL) OF 2010. ON MERITS AFTER AFFORDING THE ASSESSEE A REASONABLE OPPORTUNITY TO THE ASSESSEE. WE ORDER ACCORDINGLY. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED, FOR STATISTICAL PURPOSES. THE ORDER PRONOUNCED IN THE OPEN COURT ON 20.09.20 11 ON THE CLOSE OF HEARING. SD/- SD/- [ RAJPAL YADAV ] [ K. D. RANJAN ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 20 TH SEPTEMBER, 2011. *MEHTA * COPY OF THE ORDER FORWARDED TO : - 1. APPELLANT. 2. RESPONDENT. 3. CIT, 4. CIT (APPEALS), 5. DR, ITAT, NEW DELHI. TRUE COPY. BY ORDER. ASSISTANT REGISTRAR, ITAT. 4 I. T. APPEAL NO. 5267 (DEL) OF 2010.