Astro Vaasthu Educational And Charitable Trust, Bangalore V. DIT, Bangalore

ITA 6/BANG/2009

• Counselvise Citation: [2009] 114 COUNSELVISE.COM (IT) 8012 (ITAT-BANGALORE)
• Duration Of Justice: 5 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-06-2009
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 05-01-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SWATHI PATIL
• Keywords: Charitable institution

Judgement Text

ITA.6/BANG/09 PAGE - 1 IN THE INCOME-TAX APPELLATE TRIBUNAL BANGALORE BENCH 'B' BEFORE SHRI. K. P. T. THANGAL, VICE PRESIDENT AND SHRI. K. K. GUPTA, ACCOUNTANT MEMBER I.T.A.NO.6/BANG/2009 (ASSESSMENT YEAR : N A) M/S. ASTRA VAASTHU EDUCATIONAL & CHARITABLE TRUST, NO.2044, SRI CHIRANJEEVI, 36 TH CROSS, EAST END B MAIN ROAD, 9 TH BLOCK, BANGALORE 560 09 .. APPELLANT V. DIRECTOR OF INCOME TAX (EXEMPTIONS), BANGALORE .. RESPONDENT APPELLANT BY : SHRI. S. PARTHASARATHI RESPONDENT BY : SMT. SWATHI PATIL O R D E R PER K. P. T. THANGAL, VICE PRESIDENT : THIS APPEAL BY THE ASSESSEE IS AGAINST THE ORDER O F THE DIRECTOR OF INCOME-TAX (EXEMPTIONS), BANGALORE, [HEREINAFTER RE FERRED TO AS DIT (EX], REJECTING THE ASSESSEES REQUEST FOR GRANT O F REGISTRATION U/S.80G OF THE INCOME-TAX ACT, 1961. THE REJECTION ORDER OF T HE DIT(EX), DT.3.10.2008 READS AS UNDER : ITA.6/BANG/09 PAGE - 2 IN THIS CASE THE APPLICANT HAD APPLIED FOR GRANT O F RECOGNITION U/S.80G OF THE INCOME-TAX ACT OF 1961 O N 12.09.2008. THE TRUST WAS REGISTERED ON 10.04.2008 . THE OBJECTS ARE BOTH RELIGIOUS AND CHARITABLE, THE TRUS T HAS BEEN GRANTED REGISTRATION U/S.12A IN THE STATUS OF PARTL Y RELIGIOUS AND PARTLY CHARITABLE TRUST, VIDE ORDER NO.DIT(E)BLR/12A/A-1136/AACTA3515G/ITO(E)-1/VOL 2008-2009, DT.03.10.2008. 2. THE ASSESSEE TRUST DOES NOT FULFILL THE CONDITIO N FOR GRANT OF RECOGNITION U/S.80G(5)(VI) OF THE INCOME T AX ACT, 1961, THE APPLICATION HAS TO BE REJECTED. 3. ACCORDINGLY, THE APPLICANTS APPLICATION U/S.80G( 5)(VI) OF THE INCOME-TAX ACT, 1961 IS HEREBY REJECTED. 2. ASSAILING THE ORDER OF THE LEARNED COUNSEL FOR T HE ASSESSEE SUBMITTED THAT HE HAD IN FACT SUBMITTED ALL THE DET AILS BEFORE THE AUTHORITY WHICH IS PLACED ON RECORD, VIDE ASSESSEES PAPER BO OK DT.2.3.2009. THE COUNSEL SUBMITTED THAT BEFORE PASSING THE ORDER THE DIT(EX) NEVER KNEW AS TO WHAT ARE THE DETAILS THAT WERE LACKING WHICH LED TO THE REJECTION OF THE ASSESSEES APPLICATION. WE HEARD THE LEARNED D R. ITA.6/BANG/09 PAGE - 3 3. ON GOING THROUGH THE ORDER, WE FIND THAT EXCEPT STATING IN ONE SENTENCE THAT THE ASSESSEE DOES NOT FULFILL THE CON DITIONS FOR GRANT OF REGISTRATION U/S.80G(5)(VI) OF THE IT ACT AND REJEC TING THE APPLICATION, HAS NOT ENUMERATED WHAT WAS THE DEFECT AND WHAT ARE THE DETAILS THAT WERE NOT MADE AVAILABLE. IN THE FITNESS OF THINGS, WE R EMAND THE MATTER TO THE FILE OF THE DIT(EX) TO PASS A SPEAKING ORDER. 4. IN THE RESULT, THE APPEAL BY THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. SD/- SD/- (K. K. GUPTA) (K. P. T. THANGAL) ACCOUNTANT MEMBER VICE PRESIDENT BANGALORE DATED : 30TH JUNE, 2009 MCN* COPY TO: 1. THE ASSESSEE 2. THE ASSESSING OFFICER 3. THE COMMISSIONER OF INCOME-TAX 4. COMMISSIONER OF INCOME-TAX(A) 5. DR 6. GF, ITAT, NEW DELHI 7. GF, ITAT, BANGALORE