IRIS KNOWLEDGE FOUNDATION, NAVI MUMBAI V. DIT (E), MUMBAI

ITA 639/MUM/2013

• Counselvise Citation: [2015] 134 COUNSELVISE.COM (IT) 2985 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 9 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-10-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: I
• Next Hearing Date: 20-07-2015
• Assessment Year: 2013-2014
• Appeal Filed On: 23-01-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B C S NAIR
• Assessee Lawyers: RONAK G DOSHI
• Keywords: Charitable institution
• Section: 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH I, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI SANJAY GARG, JUDICIAL MEMBER ITA NO.639/M/2013 ASSESSMENT YEAR: 2013-14 M/S. IRIS KNOWLEDGE FOUNDATION, T-131, TOWER 1, 3 RD FLOOR, INTERNATIONAL INFO TECH PARK, VASHI, NAVI MUMBAI 400 703 PAN: AAACI1544G VS. DIRECTOR OF INCOME-TAX (EXEMPTION), MUMBAI 6 TH FLOOR, PIRAMAL CHAMBERS, LALBAUG, MUMBAI 400 012 (APPELLANT) (RESPONDENT) PRESENT FOR: ASSESSEE BY : SHRI RONAK G. DOSHI, A.R. REVENUE BY : SHRI B.C.S. NAIR, D.R. DATE OF HEARING : 27.10.2015 DATE OF PRONOUNCEMENT : 27.10.2015 O R D E R PER SANJAY GARG, JUDICIAL MEMBER: THE PRESENT APPEAL HAS BEEN PREFERRED BY THE ASSES SEE AGAINST THE ORDER DATED 28.11.2012 OF THE DIRECTOR OF INCOME TAX (EXE MPTION) [HEREINAFTER REFERRED TO AS THE DIT(E)] RELEVANT TO ASSESSMENT Y EAR 2013-14. 2. THE GRIEVANCE RAISED BY THE ASSESSEE IN THIS APP EAL IS THAT THE ASSESSEE HAD APPLIED FOR REGISTRATION OF THE TRUST AS AN ED UCATIONAL INSTITUTION WHEREAS THE LD. DIT(E) HAS REGISTERED THE ASSESSEE AS CHARI TABLE INSTITUTION PURSUING THE OBJECTS OF GENERAL PUBLIC UTILITY. THE LD. A.R. OF THE ASSESSEE HAS SUBMITTED THAT THE MAIN ACTIVITY OF THE ASSESSEE IS IN RELATION TO EDUCATION, HENCE IT SHOU LD HAVE BEEN REGISTERED AS CHARITABLE INSTITUTION CARRYING ON ACTIVITY OF EDUC ATION. ITA NO.639/M/2013 M/S. IRIS KNOWLEDGE FOUNDATION 2 3. WE FIND THAT THE ORDER OF LD. DIT(E) IS A VERY S HORT ORDER WHEREIN THE LD. DIT(E) HAS GRANTED THE REGISTRATION UNDER SECTI ON 12A TO THE ASSESSEE FOR CARRYING OUT THE ACTIVITY OF GENERAL PUBLIC UTILITY . HOWEVER, NEITHER THE OBJECTS OF THE ASSESSEE TRUST HAVE BEEN DISCUSSED N OR THERE IS ANY EVIDENCE ON THE FILE THAT THE PLEA OF THE ASSESSEE THAT IT SHOU LD BE REGISTERED AS EDUCATIONAL INSTITUTION HAS BEEN DISCUSSED. EVEN, WE FIND THAT IN THE PRESCRIBED APPLICATION FORM, THERE IS NO SUCH COLUMN AS TO UNDER WHAT HEAD OR FOR WHAT ACTIVITIES THE INSTITUTE IS TO BE REGISTERED UNDER SECTION 12A. I T HAS ALSO NOT BEEN PROVIDED AS TO WHETHER THE INSTITUTION IS TO BE REGISTERED AS A CHARITABLE INSTITUTION PURSUING ANY OF THE ACTIVITY AS ENUMERATED UNDER SECTION 2(1 5) OF THE ACT OR IT SHOULD HAVE BEEN REGISTERED UNDER A SPECIFIC HEAD OR IN CA SE OF SPECIFIC ACTIVITY LIKE IN THIS CASE AS GENERAL PUBLIC UNTILITY. CONSIDERIN G THE OVERALL FACTS AND CIRCUMSTANCES OF THE CASE, WE RESTORE THE MATTER TO THE FILE OF THE LD. DIT(E) TO EXAMINE THE CONTENTIONS RAISED BY THE ASSESSEE AND PASS AN APPROPRIATE ORDER IN ACCORDANCE WITH LAW. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TRE ATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 27.10.2015. SD/- SD/- (B.R. BASKARAN) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED: 29.10.2015. * KISHORE, SR. P.S. COPY TO: THE APPELLANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT (A) CONCERNED, MUMBAI ITA NO.639/M/2013 M/S. IRIS KNOWLEDGE FOUNDATION 3 THE DR CONCERNED BENCH //TRUE COPY// [ BY ORD ER DY/ASSTT. REGISTRAR, ITAT, MUMBAI.