Dayal Sewa Avam Shiksha Samiti, Gwalior V. CIT, Gwalior

ITA 684/AGR/2008

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 6947 (ITAT-AGRA)
• Duration Of Justice: 1 year(s) 4 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-04-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 15-04-2010
• Assessment Year: misc
• Appeal Filed On: 05-12-2008
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARCHANA RANJAN
• Section: 80G; 12AA

Judgement Text

1 ITA 684-08 IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH : AGRA. ( BEFORE SHRI R.K. GUPTA AND SHRI P.K. BANSAL ) ITA NO. 684/AG./2008 UNDER SECTION 12AA DAYAL SEWA AVAM SHIKSHA SAMITI, VS. THE CIT, GANESH BAZAR, BATASHE WALI GALI, GWALIOR. GWALIOR. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SMT. ARCHANA RANJAN, C IT D/R ORDER PER R.K. GUPTA, J.M. THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE REJE CTION OF APPLICATION UNDER SECTIONS 12AA AND 80G OF THE IT ACT. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE ON THE D ATE OF HEARING OF THE APPEAL. HOWEVER, THE APPEAL IS BEING DISPOSED OFF AFTER CON SIDERING THE ORDER OF THE LD. CIT AND THE ARGUMENT OF THE LD. D/R. THE LD. D/R HAS PLAC ED RELIANCE ON THE ORDER OF THE LD. CIT. 3. AFTER CONSIDERING THE ORDER OF THE LD. CIT AND T HE GROUNDS OF APPEAL, IT IS SEEN THAT MATTER SHOULD GO BACK TO THE FILE OF LD. CIT TO CON SIDER THE REGISTRATION APPLICATION AFRESH. THE LD. CIT HAS OBSERVED IN HIS ORDER THAT NO CHARI TABLE ACTIVITIES WERE BEING CARRIED ON BY THE ASSESSEE SOCIETY TILL THE DATE OF FILING OF REGISTRATION APPLICATION UNDER SECTION 12AA AND EXEMPTION UNDER SECTION 80G AND ACCORDINGL Y THE REGISTRATION APPLICATION HAS 2 BEEN REJECTED BY THE LD. CIT. IF BY ANY REASON CHAR ITABLE ACTIVITIES WERE NOT CARRIED OUT BY THE ASSESSEE TILL THE DATE OF FILING OF REGISTRATIO N APPLICATION, IN OUR CONSIDERED VIEW THE APPLICATION SHOULD NOT HAVE BEEN REJECTED MERELY ON THIS GROUND. THE LD. CIT SHOULD HAVE EXAMINED THAT AFTER FILING OF REGISTRATION CERTIFIC ATE WHETHER ANY CHARITABLE ACTIVITIES WERE CARRIED OUT BY THE ASSESSEE OR NOT. SOME CHANGES HA VE BEEN MADE IN THE OBJECT OF THE ASSESSEE SOCIETY AND IN OUR CONSIDERED VIEW CHANGES DO NOT BAR ANY PERSON TO OBTAIN REGISTRATION, IF OTHERWISE THE PARTY/SOCIETY IS CAR RYING ON CHARITABLE ACTIVITIES. VARIOUS DETAILS IN RESPECT OF CHARITABLE ACTIVITIES HAVE BE EN MENTIONED IN THE STATEMENT OF FACTS PLACED ON RECORD WHICH NEEDS RE-EXAMINATION. THEREF ORE, TO MEET THE ENDS OF JUSTICE, WE REMIT THE MATTER BACK TO THE FILE OF THE LD. CIT FO R CONSIDERING THE REGISTRATION APPLICATION AFRESH AND AFTER AFFORDING REASONABLE OPPORTUNITY, THEN PASS A SPEAKING ORDER. WE ORDER ACCORDINGLY. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 5. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 23. 04.2010 SD/- SD/- ( P.K. BANSAL ) ( R.K. GUPTA ) ACCOUNTANT MEMBER JUDICIAL MEMBER AGRA, DATED : 23/04/2010. D/- COPY FORWARDED TO :- THE APPELLANT THE RESPONDENT THE CIT THE CIT (A) CONCERNED. THE D/R, ITAT AGRA. GUARD FILE (ITA NO. 684/AG/2008) BY ORDER, AR ITAT AGRA. 3