Agape Gospel Ministries Trust, Pedakakani V. CIT (Exemptions), Hyderabad

ITA 553/VIZ/2017

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 3952 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 4 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 11-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DEBAKUMAR SONOWAL
• Keywords: Charitable institution
• Section: 12A; 12AA

Judgement Text

ITA NO.553 /VIZAG/2017 AGAPE GOSPEL MINISTRIES TRUST, GUNTUR 1 , , IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM . , . .. . . . . . ' , % BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER ./I.T.A.NO.553/VIZAG/2017 ( / ASSESSMENT YEAR: NA) AGAPE GOSPEL MINISTRIES TRUST PEDAKAKANI, GUNTUR (PAN NO.AAFTA6145B) CIT(EXEMPTIONS) HYDERABAD ( ' / APPELLANT) ( ()' / RESPONDENT) / APPELLANT BY : SHRI G.V.N. HARI, AR / RESPONDENT BY : SHRI DEBA KUMAR SONOWAL, DR / DATE OF HEARING : 04.04.2018 / DATE OF PRONOUNCEMENT : 0 6.04.2018 / O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST ORDER OF THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), HYDERABAD VIDE F.NO.CIT(E)/HYD/245(03)/12A/2016-17 DATED 21.9.2017 . ITA NO.553 /VIZAG/2017 AGAPE GOSPEL MINISTRIES TRUST, GUNTUR 2 2. FACTS ARE IN BRIEF THAT THE ASSESSEE FILED AN AP PLICATION IN FORM NO.10A ON 31.3.2017 SEEKING REGISTRATION U/S 12AA O F THE INCOME TAX ACT, 1961 (HEREINAFTER CALLED AS 'THE ACT'). THE C OMMISSIONER HAS CONSIDERED THE APPLICATION FILED BY THE ASSESSEE AN D REJECTED REGISTRATION U/S 12AA OF THE ACT ON THE GROUND THAT THE ONLY ACT IVITY DONE BY THE TRUST IS TO REPAIR THE BUILDING AND NO CHARITABLE A CTIVITY IS CARRIED. ON APPEAL BEFORE US, IT IS SUBMITTED THAT THE ASSESSEE HAS STARTED ITS ACTIVITIES FOR THE YEAR UNDER CONSIDERATION AND THE REFORE, ASSESSEE STARTED TO REPAIR THE BUILDING, WHICH IS USED BY TH E ASSESSEE TO CARRY OUT ITS ACTIVITIES. IT IS ALSO SUBMITTED THAT THE COMMI SSIONER WITHOUT CONSIDERING THE OBJECTIVES OF THE ASSESSEE SOCIETY, SIMPLY REJECTED THE REGISTRATION U/S 12AA OF THE ACT. 3. ON THE OTHER HAND, THE LD. D.R. HAS SUBMITTED TH AT THE ASSESSEE HAS NOT CARRIED OUT ANY ACTIVITY EXCEPT REPAIR OF T HE BUILDING, THEREFORE, ASSESSEE IS NOT ENTITLED FOR REGISTRATION U/S 12AA OF THE ACT. 4. WE HAVE HEARD BOTH THE PARTIES, PERUSED THE MATER IALS AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF THE AUTHOR ITIES BELOW. THE ASSESSEE IS EXISTED TO CARRY OUT THE FOLLOWING OBJE CTIVES: ITA NO.553 /VIZAG/2017 AGAPE GOSPEL MINISTRIES TRUST, GUNTUR 3 AIMS AND OBJECTIVES OF THE TRUST: 3.1 TO PROVIDE PASTORAL CARE AND GUIDANCE TO THE B ELIEVERS IN THE LORD JESUS CHRIST, WHICH ARE ALL THOSE INDIVIDUALS WHO P ROFESS AND REPOSE THEIR FAITH IN THE SUBSTITUTIONARY ATONEMENT OF THE LORD JESUS CHRIST ON THE CROSS FOR THEIR OWN SINS, AS SET OUT IN THE DOCTRINES OF THE HOLY BIBLE AND THER EBY ACKNOWLEDGE HIM AS THEIR LORD, SAVIOR AND REDEEMER, REGARDLESS OF THEIR CAST E, CREED, RACE, TRIBE, NATIONALITY OR RELIGION. 3.2 TO ESTABLISH, ASSIST, GRANT AID TO CHURCHES AN D OTHER PLACES THAT ARE CONSECRATED FOR THE WORSHIP OF THE LORD JESUS CHRIS T BESIDES ESTABLISHING A MAIDEN PRAYER HALL VIZ., 3.3 TO ENGAGE AND ASSIST IN SUCH ACTIVITY OR ACTIV ITIES, OR GRANT AID AND RENDER ASSISTANCE TO INSTITUTIONS, IN DEDICATION AN D CHRISTENING OF BABIES, BAPTISMS, SOLEMNIZING OF MARRIAGES, CONDUCTING ORDINATIONS ET C., IN ACCORDANCE WITH THE CHRISTIAN FAITH AND IN ACCORDANCE WITH THE LAW APPL ICABLE AT THE TIME AND TO MAINTAIN PROPER RECORDS IN RESPECT OF THESE AS PRESCRIBED BY THE GOVERNMENT. 3.4 TO ESTABLISH SEMINARIES, SCHOOLS, COLLEGES, ED UCATIONAL INSTITUTIONS AND UNIVERSITIES TO TRAIN PASTORS, TEACHERS, EVAGELISTS AND OTHERS INVOLVED IN THE MINISTRY AND SERVICE OF THE LORD JESUS CHRIST AND HIS GOSPEL AS SET OUT IN HOLY BIBLE AND TO TRAIN AND GRANT THEM EDUCATIONAL, THEOLOGICAL OR OT HER DEGREES AND DOCTORATES COMMENSURATE WITH THEIR LEVEL OF TRAINING AND TO OR DAIN AND CONSECRATE SUCH PERSONS TO THEIR VOCATION, CALLING, MINISTRY OR OFFICE IN T HE CHURCH OF THE LORD JESUS CHRIST. 3.5 TO ESTABLISH, MAINTAIN OR GRANT AID TO HOMES F OR THE AGED, HABITATS, ORPHANAGES, REHABILITATION AND RELIEF HOMES, COUNSE LING CENTRERS, EMERGENCY EXIT HOMES OR OTHER ESTABLISHMENTS FOR THE RELIEF AND HE LP TO POOR, NEEDY AND DESTITUTE PEOPLE, ORPHANS, WIDOWS, AGED PERSONS, RUNAWAY CHIL DREN, STREET CHILDREN, WOMEN AND CHILDREN ENGAGED IN PROSTITUTION, BATTERED WOME N, PHYSICALLY OR MENTALLY HANDICAPPED AND DISADVANTAGED PERSONS AND OTHERS. 3.6 TO GRANT RELIEF AND ASSISTANCE TO THE NEEDY VI CTIMS DURING NATURAL CALAMITIES SUCH AS FAMINE, EARTHQUAKE, FLOOD, FIRE, PESTILENCE, TSUNAMIS, ETC. AND TO GIVE DONATIONS AND OTHER ASSISTANCE TO INSTITUTIONS , ESTABLISHMENTS OR PERSONS ENGAGED IN SUCH RELIEF WORK. 3.7 TO GRANT AID OR RENDER ASSISTANCE TO OTHER PUB LIC CHARITABLE TRUSTS OR INSTITUTIONS AND TO DO ALL OTHER ACTS THAT ARE USEF UL TO THE PUBLIC IN GENERAL FOR THE BENEFIT OF ALL PERSONS. 3.8 TO ESTABLISH WATER BORE WELLS. 5. WE FIND THAT THE LD. COMMISSIONER WITHOUT CONSIDE RING THE ABOVE OBJECTIVES SIMPLY REJECTED THE REGISTRATION U/S 12A A OF THE ACT. WE FIND THAT THE CIT(A) IS NOT CORRECT IN REJECTING WITHOUT CONSIDERING THE ITA NO.553 /VIZAG/2017 AGAPE GOSPEL MINISTRIES TRUST, GUNTUR 4 OBJECTIVES OF THE ASSESSEE TRUST. WE, THEREFORE, S ET ASIDE THE ORDER PASSED BY THE CIT(A) AND DIRECT HIM TO CONSIDER THE OBJECTIVES AND PASS ORDERS IN ACCORDANCE WITH LAW. 6. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. THE ABOVE ORDER WAS PRONOUNCED IN THE OPEN COURT O N 6 TH APR18. SD/- SD/- ( . .. . . . . . ' ) ( . ) (D.S. SUNDER SINGH) (V. DURGA RAO) /ACCOUNTANT MEMBER /JUDICIAL MEMBER # /VISAKHAPATNAM: ' /DATED : 06.04.2018 VG/SPS )# *# /COPY OF THE ORDER FORWARDED TO:- 1. / THE APPELLANT M/S. AGAPE GOSPEL MINISTRIES TRU ST, D.NO.63/B, TAKKELLAPADU, PEDAKAKANI, GUNTUR DIST. 2. / THE RESPONDENT THE CIT (EXEMPTIONS), HYDERABAD 3. + / THE PRINCIPAL CIT, VIJAYAWADA 4. + ( ) / THE CIT (A), VIJAYAWADA 5. # . , . , # / DR, ITAT, VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER // TRUE COPY // SR. PRIVATE SECRETARY ITAT, VISAKHAPATNAM