Sri Sri Panchamukha Anjaneya Nitha Anna Prasada Vithrana Trust., Vizianagaram V. THE CIT-1., Visakhapatnam

ITA 547/VIZ/2014

• Counselvise Citation: [2015] 134 COUNSELVISE.COM (IT) 0241 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-10-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 07-10-2015
• Assessment Year: misc
• Appeal Filed On: 20-10-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T S N MURTHY
• Keywords: Charitable institution
• Section: 80G; 12A

Judgement Text

ITA NO.547/VIZAG/2014 SRI SRI SRI PANCHAMUKHA ANJANEYA NITHYA ANNAPRASAD VITHARANA TRUST, KOTHAGRAHARAM 1 , , IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM . . . . , ,, , . . . . , , , , % % % % BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER & SHRI G. MANJUNATHA, ACCOUNTANT MEMBER . .. ./ // / I.T.A.NO.547/VIZAG/2014 ( / ASSESSMENT YEAR : NA ) SRI SRI SRI PANCHAMUKHA ANJANEYA NITHYA ANNAPRASAD VITHARANA TRUST KOTHAGRAHARAM VS. CIT - 1 VISAKHAPATNAM [ PAN: AAMTS4581L ] (, , , , / APPELLANT) (-., -., -., -., / RESPONDENT ) , / / APPELLANT BY : SHRI G.V.N. HARI, AR -., / / RESPONDENT BY : SHRI T.S.N. MURTHY, CIT(DR) / 3 / DATE OF HEARING : 20.1 0.2015 / 3 / DATE OF PRONOUNCEMENT : 29.10.2015 / O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE OR DER OF CIT-1, VISAKHAPATNAM DATED 2.9.2014. ITA NO.547/VIZAG/2014 SRI SRI SRI PANCHAMUKHA ANJANEYA NITHYA ANNAPRASAD VITHARANA TRUST, KOTHAGRAHARAM 2 2. THE ASSESSEE IS A CHARITABLE TRUST REGISTERED U/ S 12A OF THE INCOME-TAX ACT, 1961 (HEREINAFTER CALLED AS ACT) DATED 8.1.13. THE ASSESSEE TRUST FILED AN APPLICATION FOR RECOGNITION U/S 80G(5)(VI) OF THE INCOME-TAX ACT, 1961. THE LD. COMMISSIONER CALLED THE DETAILS AND THE ASSESSEE FILED ALL THE RELEVANT DETAILS. AFTER CON SIDERING THE SAME, THE COMMISSIONER HAS CAME TO THE CONCLUSION THAT ONE OF THE OBJECT OF THE TRUST IS TO CONSTRUCT THE TEMPLE WITH A RELIGIOUS P URPOSE. THEREFORE, THE SAME IS IN VIOLATION OF THE PROVISIONS OF SECTION 8 0G(5)(II) OF THE ACT AND REJECTED THE APPLICATION FILED BY THE ASSESSEE. AS SESSEE CARRIED THE MATTER BEFORE THE TRIBUNAL. THE LD. COUNSEL FOR TH E ASSESSEE HAS SUBMITTED THAT THE ASSESSEE IS ONLY CARRYING CHARIT ABLE ACTIVITIES AND THE MAIN OBJECT OF THE TRUST ARE ONLY CHARITABLE IN NAT URE. THERE ARE SUPPLEMENTARY OBJECTS. ONE OF THE OBJECT IS TO CON STRUCT TEMPLES, READING ROOMS, LIBRARY, YAGNASHALA, MEDITATION HALL S, ETC. THE COMMISSIONER PICKED UP ONLY ONE I.E. CONSTRUCTION O F THE TEMPLES AND REJECTED THE APPLICATION OF THE ASSESSEE TO GRANT R EGISTRATION U/S 80G(5) OF THE ACT. HE FURTHER SUBMITTED THAT AS PER THE A MENDED TRUST DEED DATED 12.10.15 EXISTING CLAUSE NO.9 I.E. TO CONSTRU CT THE TEMPLES, READING ROOMS, LIBRARY, YAGNASHALA, MEDITATION HALL , ETC. WAS ALREADY AMENDED AND THE AMENDED PROVISION HAS TO CONSTRUCT READING ROOMS, ITA NO.547/VIZAG/2014 SRI SRI SRI PANCHAMUKHA ANJANEYA NITHYA ANNAPRASAD VITHARANA TRUST, KOTHAGRAHARAM 3 LIBRARY, DISPENSARY, FUNCTION HALL, ETC. AND SUBMIT TED THAT REGISTRATION U/S 80G OF THE ACT MAY BE GRANTED TO THE ASSESSEE TRUST . 3. ON THE OTHER HAND, THE LD. D.R. HAS SUBMITTED TH AT THE AMENDED TRUST DEED WAS NOT BEFORE THE LD. COMMISSIONER AND THEREFORE THE ISSUE MAY BE REMANDED BACK TO THE FILE OF THE A.O. TO CON SIDER THE AMENDED TRUST DEED AND TO PASS ORDERS. 4. WE HAVE HEARD BOTH THE SIDES AND GONE THROUGH THE OBJECTS OF THE TRUST. ALMOST ALL THE OBJECTS OF THE TRUST ARE CHA RITABLE IN NATURE. HOWEVER, ONE OF THE OTHER OBJECTS I.E. TO CONSTRUCT THE TEMPLES, READING ROOMS, LIBRARY, YAGNASHALA, MEDITATION HALL ETC., T HE COMMISSIONER HAS TAKEN ONLY THE OBJECT I.E. TO CONSTRUCT THE TEMPLES AND DENIED THE CLAIM OF THE ASSESSEE U/S 80G OF THE ACT. HOWEVER, THE A SSESSEE TRUST HAS ALREADY AMENDED THE CLAUSE BY REMOVING THE CLAUSE I .E. TO CONSTRUCT THE TEMPLES. HOWEVER, THIS AMENDMENT DATED 9.10.15 IS N OT BEFORE THE COMMISSIONER. IN VIEW OF THE ABOVE, THE ASSESSEE I S DIRECTED TO FILE THE AMENDED TRUST DEED ALONG WITH ALL OTHER DETAILS AND THE LD. COMMISSIONER AFTER CONSIDERING THE AMENDED TRUST DE ED IS DIRECTED TO PASS AN ORDER IN ACCORDANCE WITH LAW. ITA NO.547/VIZAG/2014 SRI SRI SRI PANCHAMUKHA ANJANEYA NITHYA ANNAPRASAD VITHARANA TRUST, KOTHAGRAHARAM 4 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. THE ABOVE ORDER WAS PRONOUNCED IN THE OPEN COURT ON 29 TH OCT15. SD/- SD/- ( (( ( . . . . ) ( ) ( ) ( ) ( . .. . ) )) ) ( (( ( G. MANJUNATHA) ( (( ( V. DURGA RAO ) )) ) / // / ACCOUNTANT MEMBER / // / JUDICIAL MEMBER /VISAKHAPATNAM: 6 / DATED : 29.10.2015 VG/SPS / - 7 / COPY OF THE ORDER FORWARDED TO :8 1. , / THE APPELLANT M/S. SRI SRI SRI PANCHAMUKHA ANJANEYA NITHYA ANNA PRASADA VITHARANA TRUST, D.NO.4-2-3, 1 ST LANE, KOTHAGRAHARAM, VIZIANAGARAM 2. -., / THE RESPONDENT THE CIT-1, VISAKHAPATNAM 3. ; () / THE CIT(A), VISAKHAPATNAM 4. -, , / // / DR, ITAT, VISAKHAPATNAM 5 . . . . / GUARD FILE / BY ORDER // TRUE COPY // @A ( SR.PRIVATE SECRETARY ) , / // / ITAT, VISAKHAPATNAM