Globe Educational Society, Agra V. C.I.T.-II, Agra

ITA 533/AGR/2012

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 0589 (ITAT-AGRA)
• Duration Of Justice: 6 year(s) 5 month(s) 27 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 16-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 14-01-2013
• Assessment Year: misc
• Appeal Filed On: 19-11-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KK MISHRA
• Assessee Lawyers: NITIN GOYAL
• Section: 80G; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI A.L. GEHLOT, ACCOUNTANT MEMBER ITA NOS.533 & 534/AGR/2012 GLOBE EDUCATIONAL SOCIETY, VS. COMMISSIONER OF IN COME TAX-II, 94/7, BALKESHWAR COLONY, AGRA. AGRA. (PAN: AABTG 4988 Q) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI NITIN GOYAL, ADVOCATE RESPONDENT BY : SHRI K.K. MISHRA, JR. D.R . DATE OF HEARING : 14.01.2013 DATE OF PRONOUNCEMENT OF ORDER : 29.01.2013 ORDER PER A.L. GEHLOT, ACCOUNTANT MEMBER: THESE ARE TWO APPEALS FILED BY THE ASSESSEE AGAINST COMMON ORDER DATED 12.09.2012 PASSED BY THE LD. CIT-II, AGRA. 2. THE EFFECTIVE GROUNDS RAISED IN BOTH THE APPEALS ARE IN RESPECT OF REJECTION OF APPLICATION FOR GRANT OF REGISTRATION UNDER SECTION 12AA OF THE INCOME TAX ACT, 1961 (THE ACT HEREINAFTER) AND REJECTION OF APPLI CATION FOR APPROVAL OF DEDUCTION UNDER SECTION 80G(5)(VI) OF THE ACT. ITA NOS.533 & 534/AGR/2012 2 3. THE GROUNDS RAISED IN BOTH THE APPEALS ARE BASED ON IDENTICAL SET OF FACTS, THEREFORE, FOR THE SAKE OF CONVENIENCE BOTH THE APP EALS ARE DECIDED BY THIS COMMON ORDER. 4. THE BRIEF FACTS OF THE CASE ARE THAT THE ASSESSE E SOCIETY FILED APPLICATIONS DATED 14.03.2012 IN FORM NO.10A & FORM NO.10G FOR G RANT OF REGISTRATION UNDER SECTION 12AA OF THE ACT AND APPROVAL FOR DEDUCTION UNDER SECTION 80G OF THE ACT RESPECTIVELY. THE CIT HAS REJECTED BOTH THE APPLIC ATIONS OF THE ASSESSEE ON THE GROUND THAT THE ASSESSEE SOCIETY DID NOT FURNISH EV IDENCE REGARDING CHARITABLE ACTIVITIES DONE. 5. THE LD. AUTHORISED REPRESENTATIVE SUBMITTED THAT THE ASSESSEE HAS SUBMITTED COMPLETE DETAILS IN RESPECT OF ACTIVITIES RUN BY TH E ASSESSEE. THE LD. AUTHORISED REPRESENTATIVE DREW OUR ATTENTION TO PAGE NOS.32 TO 39 OF THE ASSESSEES PAPER BOOK AND SUBMITTED THAT THE ASSESSEE FURNISHED IN SUPPORT OF THE ACTIVITIES CERTAIN PHOTOGRAPHS OF WHICH COPIES HAVE BEEN PLACED IN THE SE PAGES. LD. AUTHORISED REPRESENTATIVE FURTHER SUBMITTED THAT THE ASSESSEE SOCIETY IS RECOGNISED BY NATIONAL COUNSEL FOR TEACHER EDUCATION. A COPY OF ORDER DATED 31.07.2012 HAS BEEN PLACED AT PAGE NOS.40 TO 41 OF ASSESSEES PAPE R BOOK. THE LD. AUTHORISED REPRESENTATIVE SUBMITTED THAT THE ASSESSEE SOCIETY IS A REGISTERED SOCIETY WITH SOCIETIES REGISTRATION ACT, 1860. COPY OF REGISTRA TION CERTIFICATE HAS BEEN PLACED ITA NOS.533 & 534/AGR/2012 3 AT PAGE NO.1 OF ASSESSEES PAPER BOOK. THE LD. AUT HORISED REPRESENTATIVE FURTHER SUBMITTED THAT THE OBJECTS OF THE SOCIETY ARE CHARI TABLE IN NATURE, SQUARELY COVERED BY SECTION 2(15) OF THE ACT. 6. THE LD. AUTHORISED REPRESENTATIVE FURTHER SUBMIT TED THAT THE ASSESSEE HAS FURNISHED COPY OF INCOME AND EXPENDITURE ACCOUNT FO R THE PERIOD 01.04.2010 TO 31.03.2011, A COPY OF WHICH HAS BEEN PLACED AT PAGE NO.20 OF THE PAPER BOOK. 7. THE LD. DEPARTMENTAL REPRESENTATIVE RELIED UPON THE ORDER OF CIT. 8. WE HAVE HEARD THE LD. REPRESENTATIVES OF THE PAR TIES AND RECORDS PERUSED. WE NOTICE THAT THE ASSESSEE HAS TRIED TO DEMONSTRAT E BY REFERRING THE VARIOUS PAGES AS DISCUSSED ABOVE THAT THE ASSESSEE HAS FURNISHED RELEVANT MATERIALS IN SUPPORT OF THE CHARITABLE ACTIVITIES CARRIED OUT BY THE ASSESS EE. BUT THE CIT HAS NOTED CONTRARY FACTS IN HIS ORDER. THE DETAILS FURNISHED BY THE A SSESSEE ARE SUBJECT TO VERIFICATION. WE, THEREFORE, THINK IT PROPER TO SEND BACK THE MAT TER TO THE FILE OF CIT WITH THE DIRECTION TO DECIDE THE ISSUE AFRESH IN ACCORDANCE WITH LAW AFTER CONSIDERING THE MATERIALS FILED AND FURTHER MATERIAL TO BE FILED BE FORE HIM IN SUPPORT OF THE ASSESSEES CLAIM. THE CIT WILL PASS A SPEAKING ORD ER AFTER PROVIDING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. ITA NOS.533 & 534/AGR/2012 4 9. IN THE RESULT, BOTH THE APPEALS FILED BY THE ASS ESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. (ORDER PRONOUNCED IN THE OPEN COURT) SD/- SD/- (BHAVNESH SAINI) (A.L. GEHLOT) JUDICIAL MEMBER ACCOUNTANT MEMBER PBN/* COPY OF THE ORDER FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT (APPEALS) CONCERNED 4. CIT CONCERNED 5. D.R., ITAT, AGRA BENCH, AGRA 6. GUARD FILE. BY ORDER SR. PRIVATE SECRETARY INCOME-TAX APPELLATE TRIBUNAL, AGRA TRUE COPY