Smt. Bimla Dutt & Shri Hari Dev Dutt Public Welfare Trust, Ludhiana V. CIT(E), Chandigarh

ITA 572/CHANDI/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 4929 (ITAT-CHANDIGARH)
• Duration Of Justice: 5 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-10-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2018-2019
• Appeal Filed On: 29-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CHANDRAJIT SINGH CIT DR
• Keywords: Charitable institution
• Section: 12A

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, A, CHANDIGARH . . , , BEFORE SHRI N.K. SAINI, VICE PRESIDENT & SHRI SANJAY GARG, JUDICIAL MEMBER ./ ITA NO. 572/CHD/2019 / ASSESSMENT YEAR : 2018-19 SMT. BIMLA DUTT & SHRI HARI DEV DUTT PUBLIC WELFARE TRUST, UPSTAIRS SUPER MILK AGENCIES, OLD CINEMA ROAD, KHANNA, LUDHIANA VS. ! THE CIT(EXEMPTIONS), CHANDIGARH ' # ./ PAN NO: AAAVT3111P '$/ APPELLANT &' '$ / RESPONDENT ()*+ /ASSESSEE BY : SHRI TEJ MOHAN SINGH, ADVOCATE *+ / REVENUE BY : SHRI CHANDRAJIT SINGH, CIT DR , -*) .# /DATE OF HEARING : 30.09.2019 /0 *) .# / DATE OF PRONOUNCEMENT : 22. 10.2019 / ORDER PER SANJAY GARG, JUDICIAL MEMBER: THE PRESENT APPEAL HAS BEEN PREFERRED BY THE ASSESS EES TRUST AGITATING THE DENIAL OF REGISTRATION U/S 12A OF THE INCOME TAX ACT, 1961 VIDE ORDER DATED 27.03.2019 OF THE LD. COMMISSIONE R OF INCOME TAX (EXEMPTIONS), PATIALA [HEREINAFTER REFERRED TO AS CIT(E)]. 2. THE LD. COUNSEL FOR THE ASSESSEE, AT THE OUTSET , HAS SUBMITTED THAT THE REGISTRATION OF THE ASSESSEE TRUST U/S 12A OF THE ACT HAS BEEN ITA NO. 572-CHD-2019 SMT. BIMLA DUTT & SHRI HARI DEV DUTT PUBLIC WELFARE TURST, LUDHIANA 2 DENIED BY THE LD. CIT(E) MAINLY ON THE GROUND THAT THE ASSESSEE HAD RECEIVED DONATIONS FROM M/S CHANAKYA DIARY PRODUCT LIMITED UNDER THE CORPORATE SOCIAL RESPONSIBILITY (CSR) OF THE S AID CONCERN. THE LD. CIT(E) OBSERVED THAT THE ACTIVITIES OF THE ASSESSEE TRUST WERE NOT TOWARDS THE CHARITABLE PURPOSES. FURTHER, THAT THE ASSESSEE HAD NOT FURNISHED THE DETAILS OF THE DONATIONS MADE BY THE ASSESSEE TRUST TO SOME COLLEGES. THE LD. COUNSEL HAS SUBMITTED THAT, IN FACT, THE LD. CIT(E) DID NOT RAISE SPECIFIC QUERIES ON THIS ISSU E. THAT THE ASSESSEE TRUST IS READY TO FURNISH THE NECESSARY DETAILS TO THE LD. CIT(E) AND APPRISE HIM OF THE ACTIVITIES OF THE ASSESSEE TRUS T. THAT THE ASSESSEE TRUST MAY BE GIVEN OPPORTUNITY TO PROPERLY PRESENT ITS CASE BEFORE THE LD. CIT(E). 3. THE LD. DR ON THE OTHER HAND, HAS RELIED ON THE FINDINGS OF THE LD. CIT(E). 4. CONSIDERING THE RIVAL SUBMISSIONS, WE ARE OF THE VIEW, THAT THE INTEREST OF THE JUSTICE WILL BE WELL SERVED IF THE ASSESSEE IS GIVEN OPPORTUNITY TO PROPERLY PRESENT ITS CASE BEFORE THE LD. CIT(E) AND FURNISH THE NECESSARY EVIDENCE. IN VIEW OF THIS, T HE MATTER IS RESTORED TO THE FILE OF THE CIT(E) FOR DECISION AFRESH. NEEDLES S TO SAY THAT THE LD. CIT(E) WILL GIVE PROPER OPPORTUNITY TO THE ASSESSE E TRUST TO FURNISH NECESSARY DETAILS AND EVIDENCES AND THEN TO EXAMINE THE SAME AND PASS ITA NO. 572-CHD-2019 SMT. BIMLA DUTT & SHRI HARI DEV DUTT PUBLIC WELFARE TURST, LUDHIANA 3 THE ORDER AFRESH ON THE APPLICATION OF THE ASSESSEE IN ACCORDANCE WITH LAW. THE APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FO R STATISTICAL PURPOSES ORDER PRONOUNCED IN THE OPEN COURT ON 22.10.2019. SD/- SD/- ( . . / N.K. SAINI) ( ! / SANJAY GARG) '#$ / VICE PRESIDENT %& / JUDICIAL MEMBER DATED : 22.10.2019 1*&)2343) / COPY OF THE ORDER FORWARDED TO : 1. '$ / THE APPELLANT 2. &' '$ / THE RESPONDENT 3. , 5) / CIT 4. , 5) ( )/ THE CIT(A) 5. 36 &)7 , . 7 , 89:; / DR, ITAT, CHANDIGARH 6. :< - / GUARD FILE 1 , / BY ORDER, = / ASSISTANT REGISTRAR