Gurudwara Sahib Samadhan, Amritsar. V. The Commissioner of Income tax -I, Amritsar.

ITA 543/ASR/2013

• Counselvise Citation: 54320914 RSA 2013
• Duration Of Justice: 6 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-02-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 04-02-2014
• Assessment Year: misc
• Appeal Filed On: 20-08-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: PADAM BAHL
• Keywords: Charitable institution
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR. BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SH. B.P.JAIN, ACCOUNTANT MEMBER I.T.A. NO.543(ASR)/2013 ASSESSMENT YEAR:2008 PAN :AABTG7271L GURUDWARA SAHIB SAMADHAN, VS. THE COMMISSIONER OF INCOME TAX-1, H.NO.255B, EAST MOHAN NAGAR, AMRITSAR. AMRITSAR. (APPELLANT) (RESPONDENT) APPELLANT BY:SH.PADAM BAHL, CA RESPONDENT BY:SH.TARSEM LAL, DR DATE OF HEARING: 04/02/2014 DATE OF PRONOUNCEMENT:25/02/2014 ORDER PER BENCH ; THE ASSESSEE HAS FILED THE PRESENT APPEAL AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX-1, AMRITSAR, DATED 25.0 6.2013 ON THE FOLLOWING GROUNDS: 1. THAT THE WORTHY COMMISSIONER OF INCOME TAX-1, A MRITSAR HAS GROSSLY ERRED IN REJECTING THE APPLICATION OF THE A SSESSEE TRUST FOR REGISTRATION U/S 12AA OF THE INCOME TAX ACT, 19 61. ITA NO.543(ASR)/2013 2 2. THAT THE WORTHY COMMISSIONER OF INCOME TAX-1, AM RITSAR HAS REJECTED THE APPLICATION U/S 12AA ON THE GROUND THA T TITLE OF LAND ON WHICH GURUDWARA EXISTS IS AMBIGUOUS AND NO RENT OR COMPENSATION HAS BEEN PAID BY THE TRUST FOR THE LAN D. 3. THAT THE WORTHY COMMISSIONER OF INCOME TAX-1, AM RITSAR HAS GROSSLY ERRED IN REJECTING THE APPLICATION OF THE A SSESSEE TRUST ON THE GROUND THAT NO EXPENDITURE HAS BEEN INCURRED ON OBJECTS OF THE TRUST DURING A/YEAR 2012-13. 4. THAT THE WORTHY COMMISSIONER OF INCOME TAX-1, HA S ERRED IN REJECTING THE APPLICATION U/S 12AA ON THE GROUND TH AT THE DONATIONS HAVE BEEN RECEIVED FROM UNIDENTIFIED DONO RS, WHEN FULL ADDRESSES OF ALL DONORS WERE PROVIDED. 2. THE BRIEF FACTS OF THE CASE ARE THAT THE ASSESSE E INSTITUTION HAS APPLIED FOR REGISTRATION UNDER SECTION 12AA(1) OF THE INCOM E TAX ACT, 1961 ( IN SHORT, THE ACT) . ACCORDING TO THE FACTS, THE ASS ESSEE INSTITUTION HAS BEEN ESTABLISHED ON 04.10.2011 ON THE FOLLOWING AIMS AND OBJECTS, WHICH THE LD. CIT-1, AMRITSAR HAS REPRODUCED IN THE IMPUGNED ORDE R AT PAGE 1 & 2: 1. CONSTRUCTION AND MAINTENANCE OF GURUDWARA SAHIB SAMADHAN MEDITATION AND PRAYER HALL FOR THE BENEFIT OF PUBLI C. 2. CONSTRUCTION AND RUNNING OF SCHOOLS, COLLEGES, E DUCATION INSTITUTIONS, FREE DISPENSARIES, CENTRES FOR POOR F EEDING AND HOMES FOR THE AGED FOR THE BENEFIT OF THE PUBLIC. 3. PROVIDING FOR GRANTS, SCHOLARSHIPS, FELLOWSHIPS AND OTHER FORMS OF FINANCIAL ASSISTANCE TO THE NEEDY AND DESERVING STUDENTS FOR PURSUING EDUCATION, VOCATIONAL TRAINING, SKILL DEVE LOPMENT ETC. 4. GRANTING OF FINANCIAL ASSISTANCE TO ANY EDUCATIO NAL INSTITUTION FOR GRANTING SCHOLARSHIPS, PRIZES, MEDALS, AWARDS F OR EXCELLENCE IN STUDIES, SPORTS AND SCIENTIFIC RESEARCH, DISTRIB UTION OF BOOKS AND NOTEBOOKS FOR POOR AND DESERVING STUDENTS. ITA NO.543(ASR)/2013 3 5. ESTABLISHMENT, CONDUCT, MAINTENANCE OF CLINICAL LABORATORIES, HOSPITAL NURSING HOMES, DISPENSARIES AND INSTITUTIO NS OF SIMILAR NATURE AND PROVIDING FINANCIAL ASSISTANCE TO THE DE SERVING PERSONS FOR MEDICAL TREATMENT, IN ANY MEDICAL INSTI TUTION. 6. PROVIDING FINANCIAL ASSISTANCE FOR PERFORMING AN NADHANAM AND FEEDING THE POOR DIRECTLY AND THROUGH INSTITUTIONS. 7. ESTABLISHMENT, CONDUCT, MAINTENANCE OF OLD AGE, HOMES FOR PHYSICALLY CHALLENGED MEN, WOMEN AND CHILDREN AND P ERSONS WITH SIMILAR DISABILITIES AND ALSO FOR GRANTING FIN ANCIAL ASSISTANCE TO INSTITUTIONS PERFORMING SIMILAR ACTIV ITIES. 8. GRANT OF DONATION TO ANY TEMPLE, MOSQUE, CHURCH, GURUDWARA AND OTHER PLACES OF WORSHIP AND/OR RELIGIOUS INSTIT UTIONS. HOWEVER, THE INSTITUTION SHALL NOT UNDERTAKE ANY RE LIGIOUS ACTIVITIES. 9. PROVIDING FOR OR CONTRIBUTING TO EDUCATION AND S CIENTIFIC RESEARCH AND DEVELOPMENT. 10. PROVIDING RELIEF TO THE POOR AND ADVANCING ANY OTHER OBJECT OF GENERAL PUBLIC UTILITY. 11. THE INSTITUTION WILL NOT CARRY OUT ANY ACTIVITI ES WITH THE INTENTION OF EARNING PROFIT AND WILL PERFORM WITH S ERVICE MOTIVE ONLY. 12. NO ACTIVITIES OF THE INSTITUTION WILL BE CARRIE D OUT OUTSIDE INDIA. 3. THE LD. CIT-1, AMRITSAR FIXED THE CASE OF THE AS SESSEE FOR HEARING ON 13/05/2013 AND IN RESPONSE TO THE SAME, THE LD. AUT HORISED REPRESENTATIVE APPEARED AND PRODUCE THE REQUISITE DOCUMENTS/BOOKS OF ACCOUNTS. THE ASSESSEE ALSO PRODUCED A NOTE ON THE HISTORY AND AC TIVITIES OF THE INSTITUTION WHICH REFLECTS THAT THE AREA OF LAND/PROPERTY USED BY THE ASSESSEE-INSTITUTION ITA NO.543(ASR)/2013 4 IS AN AREA OF 21 KANALS 12 MARLAS AND IT IS MORE TH AN 100 YEARS OLD, WHICH WAS USED AS A PLACE OF WORSHIP AT THAT TIME. THE AS SESSEE STATED THAT THE PEOPLE OF THIS AREA ARE USING THIS LAND FOR CHARITA BLE PURPOSE. BUT THE LD. CIT- 1, AMRITSAR AFTER CONSIDERING THE ARGUMENTS ADVANCE D BY THE LD. AR ALONGWITH DOCUMENTARY EVIDENCE FILED BY THE ASSESSE E IS OF THE VIEW THAT THE TITLE OF THE LAND WHICH IS THE MAIN PROPERTY OF THE INSTITUTION IS AMBIGUOUS AND NOT RENT IS BEING PAID TO THE OWNERS OF THE LAN D. THERE IS NO PROVISION IN THE TRUST DEED TO DETERMINE AS TO WHETHER ANY COM PENSATION/CONSIDERATION HAS BEEN PAID BY THE INSTITUTION BEFORE ACQUIRING THE LAND. THE LD. CIT-1, AMRITSAR HAS ALSO EXAMINED THE PROFIT & LOSS ACCOUN T FOR THE PERIOD ENDING 31.03.2012 ALONGWITH ALL EXPENDITURE INCURRED AND F OUND THAT ALL THESE EXPENDITURE ARE ADMINISTRATIVE IN NATURE EXCEPT ON E ON PLANTATION TO THE TUNE OF RS.18,510/- WHICH IS ALSO CAPITALIZED IN THE BAL ANCE SHEET FOR THE SAME PERIOD. THEREFORE, NOTHING CAN BE ATTRIBUTABLE FOR CHARITABLE AIMS AND OBJECTIVES PRESCRIBED IN THE DEED. THE LD. CIT-1, AMRITSAR HAS ALSO HELD THAT THE DONATIONS RECEIVED BY THE INSTITUTION ARE FROM UNIDENTIFIED DONORS. MOREOVER, THE DETAILS WITH RESPECT TO SOURCES OF FU NDS ARE ALSO NOT SPELT OUT IN THE TRUST-DEED. THE TRUSTEES ENJOY AUTOCRATIC A DMINISTRATIVE POWERS NOT COMMENSURATE WITH THE REQUIREMENT OF COMPLETE TRANS PARENCY BEING A PURPORTED PUBLIC CHARITABLE TRUST. IN THE END, THE LD. CIT-1, AMRITSAR IS OF THE ITA NO.543(ASR)/2013 5 VIEW THAT THE INSTITUTION AT PRESENT IS NOT DOING ANY WORK THAT COULD BE CALLED AS CHARITABLE FALLING IN THE AMBIT OF SECTIO N 2(15) OF THE ACT. THEREFORE, KEEPING IN VIEW THE PROVISIONS OF SECTIO N 12AA(1)(B)(II) OF THE ACT, THE APPLICATION OF THE INSTITUTION FOR GRANT OF REGISTRATION U/S 12AA OF THE ACT, HAS BEEN REJECTED VIDE HIS ORDER DATED 25. 06.2013 PASSED U/S 12AA(1)B)(II) OF THE ACT. 4. AGGRIEVED BY THE IMPUGNED ORDER, THE ASSESSEE FI LED THE PRESENT APPEAL BEFORE THIS BENCH. 5. THE LD. COUNSEL FOR THE ASSESSEE, MR. PADAM BAHA L, CA STATED THAT THE LD. CIT(A) HAS WRONGLY REJECTED THE APPLICATION OF THE ASSESSEE-TRUST FOR REGISTRATION U/S 12AA OF THE ACT ON THE GROUND THAT THE TITLE OF THE LAND ON WHICH THE GURUDWARA EXISTS IS AMBIGUOUS AND NO RENT OR COMPENSATION HAS BEEN PAID BY THE TRUST FOR THE LAND. HE FURTHER STA TED THAT THE LD. CIT(A) HAS GROSSLY ERRED IN REJECTING THE APPLICATION OF THE A SSESSEE-TRUST ON THE GROUND THAT NO EXPENDITURE HAS BEEN INCURRED OB OBJECTS OF THE TRUST DURING THE ASSESSMENT YEAR 2012-13 AND THE DONATIONS HAVE BEEN RECEIVED FROM UNIDENTIFIED DONORS, WHEN FULL ADDRESSES OF ALL DO NORS WERE PROVIDED TO HIM. IN SUPPORT OF HIS ARGUMENTS, HE HAS ALSO FILED A PA PER BOOK CONTAINING PAGES 1 TO 63, IN WHICH HE HAS ATTACHED ORDER U/S 12AA DA TED 25.6.2013, COPY OF TRUST DEED DATED 04.10.2011, COPY OF LETTER DATED 1 2.03.2013 ISSUED BY THE ITA NO.543(ASR)/2013 6 ITO, WARD 3(1), COPY OF REPLY DATED 19.03.2013 FILE D BY THE ASSESSEE, COPY OF JAMABANDIS OF THE LAND OF THE SAMADH, COPY OF AC KNOWLEDGEMENT OF RETURN, PROFIT & LOSS A/C AND BALANCE SHEET FOR A.Y .2012-13, COPIES OF RECEIPTS ISSUED TO DONORS IN THE FULL ADDRESSES AN D COPIES OF BILLS FOR PURCHASE OF PLANTS PLANTED AT LAND OF THE TRUST. HE HAS ALSO FILED A PHOTOCOPY OF ORDER DATED 07.06.2012 PASSED BY THIS BENCH IN T HE CASE OF DIVINE HEALTH SERVICES FOUNDATION, AMRITSAR VS. CIT-II, AMRITSAR, IN ITA NO.417(ASR)/2010. 6. THE LD. DR, ON THE OTHER HAND, RELIED UPON THE O RDER OF THE LD. CIT-I, AMRITSAR. 7. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE RELEVANT RECORD AVAILABLE WITH US. WE HAVE ALSO GONE THROUGH THE OR DER PASSED BY THE LD. CIT-1, AMRITSAR ALONGWITH THE DOCUMENTARY EVIDENCE FILED BY THE LD. COUNSEL FOR THE ASSESSEE. WE ARE OF THE CONSIDERED VIEW THAT THE INSTITUTION HAS BEEN ESTABLISHED ON 04.10.2011 FOR CONSTRUCTION AND MAINTENANCE OF GURUDWARA SAHIB SAMADHAN MEDITATION AND PRAYER HALL . AFTER EXAMINING THE OBJECTS OF THE ASSESSEE-TRUST, THE LD. CIT-1, A MRITSAR HAS GIVEN THE OPPORTUNITY TO THE ASSESSEE TO ESTABLISH ITS CASE F OR GRANTING REGISTRATION U/S 12AA OF THE ACT FOR WHICH THE LD. COUNSEL FOR THE A SSESSEE PRODUCED A NOTE ON THE HISTORY AND ACTIVITIES OF THE INSTITUTION WH ICH REFLECTS THAT THE AREA OF ITA NO.543(ASR)/2013 7 LAND/PROPERTY USED BY THE INSTITUTION IS AN AREA OF 21 KANALS 12 MARLAS AND IT IS MORE THAN 100 YEARS OLD WHICH WAS USED AS PLA CE OF WORSHIP AT THAT TIME. WE HAVE ALSO PERUSED THE PAPER BOOK FILED BY THE LD. COUNSEL FOR THE ASSESSEE ABOUT THE TITLE OF THE PROPERTY ON WHICH T HIS INSTITUTION HAS BEEN ESTABLISHED AND WE ARE OF THE VIEW THAT SHAMLAT DEH AND POSSESSION IS MAKBUJA MALKAN MEANING THEREBY THIS LAND IS SHAMLAT AND POSSESSION IS MAKBUJA MALKAN, MEANING THEREBY THIS LAND IS OWNED BY ANY OTHER PERSON EXCEPT THE OWNERS BY THE GOVT. AND POSSESSION IS A LSO OF GENERAL PUBLIC. WE FAIL TO UNDERSTAND HOW THE ASSESSEE-INSTITUTION HAS BEEN ESTABLISHED ON THE LAND IN DISPUTE AND HOW THE ASSESSEE INSTITUTION I S USING THE SAME WITHOUT PERMISSION OF THE GOVT. AND WITHOUT MAKING PAYMENT OF LAND TO THE GOVT.. IT IS MERELY AN ILLEGAL POSSESSION TAKEN BY THE ASSESS EE AND THE ASSESSEE INSTITUTION IS USING THE PROPERTY FOR THEIR OWN BEN EFIT AND NOT FOR THE PURPOSE OF GENERAL PUBLIC UTILITY. THE DOCUMENTARY EVIDENCE HAS BEEN FILED BY THE LD. COUNSEL FOR THE ASSESSEE FOR NOT SUPPORTING THE C ASE OF THE ASSESSEE ON A SINGLE POINT, AS PER SECTION 12AA OF THE ACT, FOR G RANTING REGISTRATION TO THE ASSESSEE. AS PER TRUST DEED, WHICH THE ASSESSEE HAS ATTACHED IN THE PAPER BOOK AT PAGES 6 TO 15 (ENGLISH TRANSLATION) WHICH S HOWS THAT ONE SANDHU FAMILY IS CONTROLLING THE ENTIRE INSTITUTION. FOR THE SAKE OF CONVENIENCE, RELEVANT PORTION OF THE TRUST-DEED IS REPRODUCED AS UNDER: ITA NO.543(ASR)/2013 8 TRUST DEED THIS INDENTURE OF TRUST EXECUTED ON THIS 4 TH DAY OF OCTOBER, 2011 BY 1) BAKHSHISH SINGH SANDHU SON OF UJAGAR SINGH SANDHU, AGED 66 YEARS RAMGHARIA RESIDING AT 255-B, 100 FT. ROAD, EAST MOHAN NAGAR, AMRITSAR. 2) SANTOKH SINGH SANDHU SON OF UJAGAR SINGH SANDHU, AG ED 59 YEARS RAMGHARIA RESIDING AT A-14, SANDHU AVENUE, BLOCK A, CHHEHARATA, AMRITSAR. 3) GURDIAL SINGH SANDHU SON OF KARAM SINGH, AGED 62 YR S, RAMGARHIA, RESIDING AT C-1034, URBAN ESTATE, PHASE -II, JAMALPUR, LUDHIANA (HEREINAFTER REFERRED TO AS THE SETTLORS WHICH TERM WHEREVER THE CONTEXT SO REQUIRES OR ADMITS SHALL ME AN AND INCLUDE THEIR LEGAL HEIRS, SUCCESSORS, EXECUTOR S, ADMINISTRATORS AND ASSIGNS OF ONE PART. IN FAVOUR OF 1. BABA JAGTAR DASS JI S/O S. DURGA JI, AGED 70 YEARS, RESIDING AT GURDWARA SMADHAN BAB TARVANI DASS JI, V ILL. JAMALPUR, THE. BABA BALA, AMRITSAR. 2. BIKRAMJIT SINGH SANDHU S/O S. SANTOKH SINGH, AGED 3 0 YEARS, RESIDING AT A-14, SANDHU AVENUE, CHHEHARTA, ASR. 3. HARSIMRAN SINGH SANDHU S/O NARINDERPAL SINGH, AGED 18 YRS, RESIDING AT 255-B, 100 ROAD, EAST MOHAN NAGAR, ASR. 4. KULJIT SINGH SANDHU S/O KARAM SINGH, AGED 58 YEARS, RESIDING AT C-1025, URBAN ESTATE, PHASE-II, JAMALPU R, LUDHIANA. 5. JASWINDER SINGH SANDHU S/O GURNAM SINGH AGED 35 YEARS, RESIDING AT LAKHUWAL ROAD, BABA BAKALA, DIST T. ASR. 6. HARDEEP SINGH SANDHU S/O GURNAM SINGH, AGED 62 YEARS, RESIDING AT 5-KAPOOR NAGAR, SULTANWIND ROAD, ASR. 7. KIRPAL SINGH SANDHU S/O S. SURJIT SINGH, AGED 47 YR S, RESIDING AT 74-SHANTI VIHAR, MAKSUDAN, JALANDHAR. 8. SUCHA SINGH SANDHU S/O RAM SINGH, AGED 68 YEARS, RESIDING AT BABA PALL JI, VILL. BUTALA, DISTT. ASR. ITA NO.543(ASR)/2013 9 (HEREINAFTER REFERRED TO AS THE TRUSTEES WHICH EX PRESSION WHEREVER THE CONTEXT SO REQUIRES OR ADMITS SHALL ME AN AND INCLUDE THEIR LEGAL HEIRS, SUCCESSORS, EXECUTORS, A DMINISTRATORS AND ASSIGNS OF THE SECOND PART. WHEREAS THE SETTLORS HAVE BEEN DESIROUS OF CREATING AND ESTABLISHING A SPIRITUAL, EDUCATIONAL AND A CHARITABLE TRUST. AS THE AUTHORS ARE MAIN STALWARTS OF THIS TRUST, WHO ARE FROM VERY PROGRESSIVE FAMILIES, HAVI NG GOOD ZEAL TO CARRY THE SOCIAL NETWORK STARTED BY THE ANCESTOR S, LIKE OUR THESE BABA JIS. HENCE THEIR FAMILIES SHOULD HAVE W ITS OVER THEIR. THE NEED OF CREATING THE TRUST ARISES FOR TH E BENEFIT OF ALL THE HUMAN BEING ON EARTH WHICH THE SETTLERS TOOK FR OM THE TEACHING OF GURU NANAK DEV JI MAHARAJ, WHEN HE STARTED A MISSION FOR THE WELFARE OF ALL HUMAN BEI NG THEN MANY PERSONS BELONGING TO VARIOUS RELIGIONS ADOPTED HIS MISSION. AT THAT TIME UNDER THE INFLUENCE OF MISSION OF GURU NA NAK DEV JI MAHARAJ THE ANCESTORS OF THE SETTLERS BABA GYAN DAS S JI WHO WAS BELONGING TO THE SANDHU 9TARKHAN) COMMUNITY WHICH IS NOW KNOWN AS SANDHU RAMGARHIYA COMMUNITY ADOPTED THE SIKH RELIGION FOUNDED BY GUR U NANAK DEV JI MAHARAJ ALONG WITH HIS OTHER FAMILY MEMBERS AND THEN AN ERA OF WORSHIP AND MEDITATION S TARTED AND ON THE DEMISE OF BABA GYAN DASS AND HIS BROTHERS B ABA DHYAN DASS AND BABA DHARAM DASS THERE LAST RITES WERE PERFORMED AT THIS PLACE WHICH IS NOW KNOWN AS GURUDWARA SAHIB SAMADHAN. AT THAT TIME, BABA GYANDASS INFLUENCED THE PEOPLE OF THAT AREA OF THE TEACHING OF GURU NANAK DEV JI MAHARAJ. THE PEOPLE OF THAT AREA STARTED TO CALL HIM AS BABA NANAK DASS AND TH E SMADHAN. AT THAT TIME BABA GYANDASS INFLUENCED THE PEOPLE OF THAT AREA OF THE TEACHING OF GURU NANAK D EVI JI MAHARAJ. THE PEOPLE OF THAT AREA STARTED TO CALL HI M AS BABA NANAK DASS AND THE SMAADHAN OF THESE HOLY PERSONS WERE TUNED AS WORSHIP PLACE BY THE PEOPLE O F THAT AREA. SO TO UP KEEP AND TO MAINTAIN THE PLACE OF WORSHIP AND THE LAND UNDER THE SMAADHAN APPX. 2 ACRE 5 KANAL 12 MARLAS UPON WHICH PLANTS OF EUCALYPTUS, POPLAR, TUN IN NUMBERI NG IN 604 HAVE BEEN PLANTED ON VACANT LAND AND THIS PROCEDURE WILL ITA NO.543(ASR)/2013 10 CONTINUE TILL ALL THE LAND WILL BE COVERED UNDER TH E CONTROL OF THESE SMADHAN. THIS IDEA IS BEING ADOPTED ONLY FOR THE PURPOSE OF ENHANCING A GOOD RETURN THAT IS MONEY FOR THE PU RPOSE OF FURTHER DEVELOPMENT OF THE PLACE UNDER REFERENCE AN D OTHER SUCH PLACES BELONGING TO THIS SANDHU RAMGARHIA CLAN AND ADD MORE LANDED PROPERTY AT SOME SUITABLE PLACES. IT BECOME THE NECESSITY OF THE SANDHU RAMGARHIA COMMUNITY TO PRESERVE THIS SMAADH FOR THE WORSHIP AD MEDITATION BY THE PEOPLE . 7.1. SECONDLY, AS PER PROFIT AND LOSS ACCOUNT FOR THE YEAR ENDING 31.03.2013 WHICH SHOWS THAT MAJOR OF THE EXPENDITUR E HAVE BEEN INCURRED FOR ADMINISTRATIVE IN NATURE EXCEPT ONE IN PLANTATI ON TO THE TUNE OF RS.18,510/-, WHICH IS ALSO CAPITALIZED IN THE BALAN CE SHEET FOR THE SAME PERIOD. IN OUR CONSIDERED VIEW, THE ASSESSEE-INSTIT UTION HAS NOT ATTRIBUTED ANYTHING FOR CHARITABLE AIMS AND OBJECTIVES PRESCR IBED IN THE DEED. WE HAVE ALSO EXAMINED THE DONATION ON THE RECEIPTS. THEREFO RE, WE ARE OF THE VIEW THAT THE ASSESSEE-INSTITUTION IS RECEIVING DONATION S FROM THE UNIDENTIFIED PERSONS. THE TRUST IS ENJOYING AUTOCRATIC ADMINISTR ATIVE POWERS NOT COMMENSURATE WITH THE REQUIREMENT OF COMPLETE TRANS PARENCY BEING A PURPORTED PUBLIC CHARITABLE TRUST. THE LD. COUNSEL FOR THE ASSESSEE HAS FILED A COPY OF ORDER OF THIS BENCH DATED 07/06/2012 IN THE CASE OF M/S. DIVINE HEALTH SERVICES FOUNDATION, AMRITSAR VS. CIT-II, AM RITSAR, IN ITA NO.417(ASR)/2010 IN SUPPORT OF ITS CASE. WE HAVE PE RUSED THE SAID ORDER OF ITA NO.543(ASR)/2013 11 THIS BENCH AND WE ARE OF THE VIEW THAT THE FACTS OF THE THIS CASE ARE DIFFERENT AND IS NOT APPLICABLE TO THE FACTS OF THE PRESENT C ASE. 7.2. KEEPING IN VIEW THE AFORESAID DISCUSSIONS, WE ARE OF THE CONSIDERED VIEW THAT THE ASSESSEE-INSTITUTION IS NOT DOING AN Y CHARITABLE WORK AS REQUIRED UNDER SECTION 2(15) OF THE ACT. THEREFORE, THE LD. CIT-1, AMRITSAR, HAS RIGHTLY REJECTED THE APPLICATION OF THE ASSESSE E-INSTITUTION FOR GRANT OF REGISTRATION UNDER SECTION 12AA OF THE ACT, BY PASS ING THE IMPUGNED ORDER. WE ARE OF THE VIEW THAT NO INTERFERENCE IS CALLED F OR IN THE WELL REASONED ORDER PASSED BY THE LD. CIT-1, AMRITSAR. THEREFORE, WE UPHOLD THE IMPUGNED ORDER BY DISMISSING THE APPEAL FILED BY TH E ASSESSEE. 8. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 25TH FEBRUARY, 2014. SD/- SD/- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 25TH FEBRUARY, 2014 /SKR/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE:GURUDWARA SAHIB SAMADHAAN, AMRITSAR. 2. THE CIT-1, AMRITSAR. 3. THE SR DR, ITAT, AMRITSAR. TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR