Shri Onkar Gajanand Charity Trust, Indore V. The CIT-I, Indore

ITA 610/IND/2010

• Counselvise Citation: 61022714 RSA 2010
• Duration Of Justice: 11 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-10-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: misc
• Appeal Filed On: 18-11-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARUN DEWAN
• Assessee Lawyers: S S DESHPANDE
• Section: 12A; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI JOGINDER SINGH, J.M. AND SHRI R.C.SHARM A, A.M. PAN NO. : AAITS 4276J I.T.A.NO. 610/IND/2010 SHRI ONKAR GAJANAND CHARITY TRUST, COMMISSIONER OF INCOME- TAX I, RAJENDRA BHAWAN, VS INDORE. 8, MANORMAGANJ, INDORE. APPELLANT RESPONDENT APPELLANT BY : SHRI S. S. DESHPANDE, C. A. RESPONDENT BY : SHRI ARUN DEWAN, SR. DR DATE OF HEARING : 17.10.2011 DATE OF PRONOUNCEMENT : 20.10.2011 O R D E R PER R. C. SHARMA, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER DATED 20.09.2010. 2. WE HAVE CONSIDERED THE RIVAL CONTENTIONS, CAREFULLY GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW. F ROM THE -: 2: - 2 RECORD, WE FOUND THAT THE ASSESSEE HAD APPLIED FOR REGISTRATION U/S 12A ON 12.6.2009. THE LD. CIT-I VIDE ITS LETTER DATED 7.7.2009 ASKED THE ASSESSEE TO FILE CERTAIN DETAILS , MAINLY WITH REGARD TO REGISTRATION OF TRUST UNDER PUBLIC TRUST ACT. AS THE ASSESSEE COULD NOT COMPLY WITH THIS REQUIREMENT, TH E REGISTRATION WAS DECLINED VIDE ORDER DATED 31.12.20 09. THEREAFTER, THE ASSESSEE OBTAINED REGISTRATION UNDE R PUBLIC TRUST ACT ON 15 TH JUNE, 2010. THE ASSESSEE AGAIN APPROACHED TO THE LD. CIT FOR REGISTRATION U/S 12A, WHICH WAS DECLINED VIDE LETTER DATED 20.9.2010 ON THE PLEA THAT ONCE THE RE GISTRATION HAS BEEN DECLINED, THE SAME CANNOT BE AGAIN CONSIDE RED. AS PER OUR CONSIDERED VIEW, WHILE CONSIDERING ASSESSEE S CLAIM FOR REGISTRATION, THE LD. CIT(A) IS REQUIRED TO SATISFY REGARDING GENUINENESS OF TRUST AND CHARITABLE AND RELIGIOUS N ATURE OF ITS OBJECT CLAUSE. THE FACT THAT THE ASSESSEE HAS A LSO OBTAINED REGISTRATION UNDER PUBLIC TRUST IS ALSO RELEVANT FO R CONSIDERING ASSESSEES CLAIM FOR REGISTRATION U/S 12A. ON THE F IRST OCCASION MERELY DUE TO LACK OF SUCH REGISTRATION UNDER PUBLI C TRUST ACT, ASSESSEE WAS DECLINED REGISTRATION U/S 12AA OF INCO ME-TAX ACT, 1961. ONCE SUCH REGISTRATION IS OBTAINED THERE IS NO HARM -: 3: - 3 TO RECONSIDER THE REGISTRATION UNDER SECTION 12AA O F INCOME- TAX ACT, 1961. IN THE INTEREST OF JUSTICE, WE REST ORE THIS MATTER BACK TO THE FILE TO THE DIRECTOR (EXEMPTION ) FOR R ECONSIDERING ASSESSEES CLAIM FOR REGISTRATION U/S 12AA AS PER P ROVISIONS OF LAW. WE DIRECT ACCORDINGLY. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWE D FOR STATISTICAL PURPOSES. THIS ORDER HAS BEEN PRONOUNCED IN THE OPEN COURT ON 20 TH OCTOBER, 2011. SD/- SD/- (JOGINDER SINGH) ( R.C.SHARMA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 20 TH OCTOBER, 2011. CPU* 1719