Shri Shiv Shambu Sewa Mandal, Bathinda V. The Commissioner of Income Tax, Bathinda

ITA 737/ASR/2013

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 85968 (ITAT-AMRITSAR)
• Duration Of Justice: 1 year(s) 3 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-03-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 03-03-2015
• Assessment Year: misc
• Appeal Filed On: 19-12-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Charitable institution
• Section: 12AA; 12

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR. BEFORE SH. A.D.JAIN, JUDICIAL MEMBER AND SH. B.P.JAIN, ACCOUNTANT MEMBER I.T.A. NO.737(ASR)/2013 PAN :AADAS 5943-C SHRI SHIV SHAMBU SEWA MANDAL, VS. COMMISSIONER OF I NCOME TAX, MAUR MANDI, BATHINDA. BATHINDA. (APPELLANT) (RESPONDENT) APPELLANT BY:SH.TARUN BANSAL, ADVOCATE RESPONDENT BY:SMT. RATINDER KAUR, DR DATE OF HEARING:03/03/2015 DATE OF PRONOUNCEMENT:26/03/2015 ORDER PER B.P.JAIN,AM: THIS APPEAL OF THE ASSESSEE ARISES FROM THE ORDER OF THE CIT, BATHINDA, DATED 29.10.2013 AGAINST THE ORDER PASSED U/S 12AA OF THE ACT. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS OF APPEAL : 1. THAT THE LD. CIT HAS IGNORED THE JUDGMENT OF JU RISDICTIONAL COURT THAT THE COMMISSIONER IS TO SEE THE OBJECTS O F THE TRUST AND NOT ITS APPLICATION OF INCOME. 355 ITR 280 (P&H) CIT VS. SURYA EDUCATIONAL & CHARITABLE TRUST. 2. SIMILAR VIEW: THE LD. CIT HAS IGNORED THE FACT THAT OTHER HIGH CO URTS HAVE TAKEN SIMILAR JUDICIAL VIEW AS THAT OF PUNJAB HIGH COURT. 355 ITR 534 (ALL) 355 ITR 361 (DEL) ITA NO.737(ASR)/2013 2 354 ITR 219 (KARN) 3. THAT HE LD. CIT WRONGLY REFUSED REGISTRATION TO THE TRUST U/S 12 AA OF THE ACT. A) WITHOUT CONSIDERING THE OBJECTS OF THE TRUST B) WITHOUT POINTING OUT ANY DEFECT IN THE OBJECTS OF THE TRUST C) WITHOUT APPRECIATING THE AUDIT REPORT FOR 3 YEA RS. 2. THE BRIEF OF THE CASE AS ARISING FROM THE ORDER OF THE LD. CIT ARE REPRODUCED HEREINBELOW FOR THE SAKE OF CONVENIENCE: THE APPLICANT SOCIETY SHRI SHIV SEWA MANDAL, C/O HAPPY CHILLING CENTRE, FACTORY ROAD, NEAR PETROL PU MP, MAUR MANDI HAD APPLIED FOR REGISTRATION U/S 12AA O F THE INCOME TAX ACCT.1961 IN THIS OFFICE ON 22.04.2013 I N THE PRESCRIBED FORM NO. 10A. THE APPELLANT SOCIETY IS R EGISTERED WITH THE ADDITIONAL REGISTRAR OF SOCIETIES, PUNJAB (BATHINDA) VIDE NO.321 OF 2005 ON THE FOURTH DAY OF JANUARY,20 06. 2. VIDE THIS OFFICE LETTER NO.CIT/BTI/ITO (T)/52-12AA/ 2013-14/491 DATED 15.07.2013, THE APPLICANT WAS REQUESTED TO AT TEND THIS OFFICE ON 06.08.2013 AND TO PRODUCE BOOKS OF ACCOUNT AND C ERTAIN INFORMATION/DOCUMENTS. SINCE NO COMPLIANCE WAS MADE BY THE APPLICANT ON 06.08.2013, THE CASE WAS REFIXED ON 07 .10.2013 BY ISSUING LETTER NO.CIT/BTI/ITO(T)/52-12AA/2013-15/92 7 DATED 24.09.2013. ON 07.10.2013 SH. SHAM LAL BANSAL ADVOC ATE, COUNSEL FOR THE APPLICANT SOCIETY ATTENDED AND REQU ESTED FOR ADJOURNMENT ON THE PLEA THAT THE PERSON DEALING WIT H ACCOUNTS IS OUT OF STATION. AT HIS REQUEST, THE CASE WAS ADJOUR NED TO 11.10.2013. ON 11.10.2013, SH PANKAJ BANSAL, ADVOCA TE, COUNSEL FOR THE ASSESSEE ATTENDED AND FILED WRITTEN REPLY A LONGWITH CERTAIN INFORMATION /DOCUMENTS BUT BOOKS OF ACCOUNT WERE NO T PRODUCED. THE CASE WAS ADJOURNED TO 23.10.2013. SH. PRAHLAD G ARG, CHAIRMAN ALONGWITH SH. PANKAJ BANSAL. ADVOCATE ATTE NDED AND PRODUCED BOOKS OF ACCOUNT FOR THE AY. 2012-13 ONLY. AGAIN ON 24.10.2013, THE REMAINING BOOKS OF ACCOUNT FOR THE AYS 2010-11 AND 2011-12 WERE PRODUCED AND THE CASE WAS DISCUSSE D. ITA NO.737(ASR)/2013 3 3. DURING THE FINANCIAL YEARS.2009-10 TO 2011-12 TH E APPLICANT HAS SHOWN TO HAVE RECEIVED THE DONATIONS AS UNDER:- S. NO. FINANCIAL YEAR DONATIONS SHOWN AS RECEIVED 1 2009-10 2863501 2 2010-11 3146385 3 2011-12 4825153 4. FROM THE DOCUMENTS SUCH AS DONATIONS ACCOU NT FILED BY THE APPLICANT BEFORE THE ASSESSING OFFICER, FOR AL L THE ABOVE MENTIONED THREE FINANCIAL YEARS, IT HAS BEEN NOTICE D THAT MAJOR PART OF THE DONATIONS HAS BEEN SHOWN AS RECEIVED IN CASE. THE APPLICANT HAS NOT BEEN ABLE TO FURNISH THE NAMES AN D ADDRESSES OF THE DONORS ON THE PLEA THAT THE DONATIONS WERE G IVEN BY THE PEOPLE FROM FAR OFF PLACES LIKE BIHAR. UP ETC. WHER E VOLUNTEERS OF THE SOCIETY COLLECT THE DONATIONS ON BEHALF OF T HE SOCIETY AND AFTER COLLECTING THE DONATIONS, THEY DEPOSIT THE SA ME IN THE BANK ACCOUNT OF THE SOCIETY. FURTHER, THE APPLICANT HAS STATED THAT THE SOCIETY IS RECEIVING DONATION IN THE FORM OF CASH B EING DIRECTLY DEPOSITED IN THE BANK ACCOUNT OF THE SOCIETY BY THE DONORS. THE CONTENTION TO JUSTIFY THE DONATIONS RECEIVED IS NOT TENABLE BECAUSE FIRSTLY THE APPLICANT HAS STATED THAT THE A MOUNTS OF DONATIONS WERE DIRECTLY DEPOSITED AS CASH IN BANK A CCOUNT OF THE SOCIETY BY THE DONORS. BOTH THE VERSIONS OF THE APPLICANT ARE CONTRADICTORY TO EACH OTHER. MOREOVER, AS STATED BY THE APPLICANT THAT THE DONATIONS WERE RECEIVED BY THE V OLUNTEERS FROM FAR OFF PLACES, THEN THE APPLICANT SHOULD HAVE INTIMATED THE NAMES AND ADDRESSES OF THE DONORS WHICH HAS NOT BEE N DONE EITHER BEFORE THE ASSESSING OFFICER OR IN THIS OFFI CE AT THE TIME OF HEARING. ALL THESE FACTS GO TO REVEAL THAT THE DONA TIONS CREDITED TO INCOME OF EXPENDITURE ACCOUNT ARE NOT VERIFIABLE . ITA NO.737(ASR)/2013 4 5. IN ALL THE THREE FINANCIAL YEARS.2009-10 TO 2011-12 , THE APPLICANT HAS DEBITED THE FOLLOWING MAJOR EXPENSES TO THE INCOME & EXPENDITURE ACCOUNT. S. NO. FINANCIAL YEAR NATURE OF EXPENSES AMOUNT 1 2009-10 LANGAR EXPENSES 2458127 TRAVELLING EXPENSES 60530 PRINTING EXPENSES 31422 2 2010-11 LANGAR EXPENSES 2556863 TRAVELLING EXPENSES 60644 PRINTING EXPENSES 105200 3 2011-12 LANGAR EXPENSES 4048742 TRAVELLING EXPENSES 79460 PRINTING EXPENSES 259100 6. VIDE REPLY DATED 11.10.2013, IN PARA 5 TH E APPLICANT HAS STATED THAT SOME OF THE VOUCHERS FOR THE EXPENS ES DEBITED TO INCOME & EXPENDITURE ACCOUNT ARE ENCLOSED. PERUS AL OF THE COPIES OF SO CALLED BILLS/VOUCHERS REVEALS THAT MOST OF THE VOUCHERS IN RESPECT OF EXPENSES UNDER THE HEADS TOU R, LABOUR ACCOUNT, FIXED GOODS, RASHAN EXPENSES, TRANS PORT EXPENSES ARE IN THE SHAPE OF SELF PREPARED VOUCHE RS AND ON MOST OR THESE VOUCHERS, THERE ARE NO SIGNATURES OF THE PERSONS RECEIVING THE PAYMENTS. IN VIEW OF THESE FA CTS, THE EXPENSES DEBITED TO THE INCOME & EXPENDITURE ACCOUN T UNDER VARIOUS HEADS ARE NOT VERIFIABLE. 7. THE APPLICANT SOCIETY HAS ALLEGED TO HAVE IN CURRED THE EXPENSES FOR PROVIDING FOOD, REFRESHMENT, FIRST AND FREE OF COST TO SHRI AMARNATH PILGRIMS. AS MENTIONED ABOVE, NEITHER ITA NO.737(ASR)/2013 5 THE DONATIONS ALLEGED TO HAVE BEEN RECEIVED NOR THE EXPENSES ALLEGED TO HAVE BEEN INCURRED ARE VERIFIAB LE. 8. IN VIEW OF THE ABOVE FACT S OF THE CASE, I AM SATISFIED THAT THE ACTIVITIES OF THE APPLICANT SOCIETY ARE NOT CHA RITABLE, IN NATURE WITHIN THE MEANING OF PROVISO TO SECTION 2(1 5) OF THE INCOME TAX ACT, 1961. MOREOVER AS PER INCOME & EXPENDITURE ACCOUNT FOR THE FINANCIAL YEARS 2009-10 TO 2011-12, THE RECEIPTS AND EXPENDITURES ARE NOT VERI FIABLE AS MENTIONED ABOVE IN VIEW OF THE FACTS ON RECORD, THE APPLICANT SOCIETY DOES NOT QUALIFY TO BE TREATED AS A CHARITABLE SOCIETY. HENCE, ITS REQUEST FOR GRANT OF REGISTRATION U/S 12AA IS NOT ALLOWED AND THE APPLIC ATION OF SHRI SHIV SEWA MANDAL, C/O HAPPY CHILLING CENTRE, F ACTORY ROAD, NEAR PETROL PUMP, MAUR MANDI IS HEREBY REJECTED. 3. THE LD. COUNSEL FOR THE ASSESSEE FILED PAPER BOO K CONTAINING 198 PAGES AND ARGUED THAT THE ASSESSEE IS A SOCIETY AN D IS REGISTERED WITH ADDITIONAL REGISTRAR OF SOCIETIES, BATHINDA AND THE TRUST IS ORGANIZING 40 DAYS CAMP NEAR BABA AMARNATH TEMPLE IN J & K FOR F REE DISTRIBUTION OF FOOD AND SHELTER. THE CONSTITUTION OF THE SOCIETY A LONGWITH ENGLISH TRANSLATION IS PART OF THE PAPER BOOK AND THE ACCOU NT OF THE TRUST IS AUDITED BY A CHARTERED ACCOUNTANT. 4. THE LD. COUNSEL FOR THE ASSESSEE PLACED ON RECOR D POINT-WISE REPLY TO THE OBJECTIONS RAISED BY THE LD. CIT AVAILABLE AT P B 4 TO 16 AND ARGUED THAT THE VOLUNTEERS FROM DIFFERENT PLACES IN THE COUNTRY COLLECTING DONATIONS IN ITA NO.737(ASR)/2013 6 SMALL PARTS AND SOME VOLUNTEERS MAKE THE DRAFT OF T HE SAID AMOUNT SO COLLECTED AND DEPOSIT IN THE ACCOUNT OF THE ASSESSE E-TRUST. A COPY OF THE LETTER HEAD ALONGWITH IDENTITY AND ADDRESSES ARE EN CLOSED AT PB 39 TO 40 AND 47 TO 58. AS REGARDS THE BILLS AND VOUCHERS, AS PRO DUCED BEFORE THE LD. CIT AND FEW SAMPLES OF BILLS AND VOUCHERS OF EXPENSES D EBITED TO INCOME & EXPENDITURE ACCOUNT FOR THE YEAR ENDING 31.3.2010, WHICH ARE AVAILABLE AT PB 59 TO 130. HE FURTHER ARGUED THAT THE LD. CIT HA S IGNORED MANY APPRECIATION LETTERS FROM VARIOUS INSTITUTIONS GIVE N TO THE ASSESSEE-TRUST FOR ITS CHARITABLE PURPOSE, WHICH IN FACT, ARE LETTERS FROM GOVERNMENT/SEMI GOVT. ORGANIZATIONS. THE NINE SUCH APPRECIATIONS AR E PLACED AT PB 181 TO 189. THE LD. COUNSEL FOR THE ASSESSEE RELIED UPON T HE DECISIONS OF VARIOUS COURTS IN SUPPORT OF HIS ARGUMENTS. HE FURTHER ARGU ED THAT THE MAIN OBJECT OF THE TRUST WAS TO PROVIDE FREE SERVICE TO YATRIS AT HEIGHT OF 13750 FT. ABOVE FROM SEA LEVEL FOR 24 HOURS ROUND THE CLOCK FREE S EWA INCLUDES DRINKING BISLERI WATER, FIRST AID TREATMENT, PROVISION FOR 5 00 BEDS AND BEDDINGS IN WINTER COLD NIGHTS, FOOD STARTING FROM BREAKFAST, L UNCH, EVENING TEA AND MILK ETC. PROVISION FOR CARRYING PATIENTS FOR HOSPITALIZ ATION ROUND THE CLOCK FROM BASE CAMP AT A HEIGHT OF 13750 FT. TO SRINAGAR HOSP ITAL. NONE OF THE OBJECTS PLACED ON RECORD OR ANY ACTIVITIES HAVE BEEN HELD T O BE NON-GENUINE. ACCORDINGLY, THE LD. COUNSEL FOR THE ASSESSEE PRAYE D TO CANCEL THE ORDER OF ITA NO.737(ASR)/2013 7 THE LD. CIT AND DIRECT THE CIT TO GRANT REGISTRATIO N U/S 12AA OF THE ACT, AS APPLIED BY THE ASSESSEE. 5. THE LD. DR, RELIED UPON THE ORDER OF THE LD. CIT . 6. WE HAVE HEARD THE RIVAL CONTENTIONS AND HAVE PER USED THE MATERIAL PLACED ON RECORD. THE MAIN OBJECTS, AS PART OF THE CONSTITUTION PLACED ON RECORD AT PB 24 TO 31 ARE REPRODUCED HEREINBELOW: 1. NAME OF THIS INSTITUTION WILL BE SHRI SHIV SHAM BU SEWA MANDAL AT MAUR MANDI. 2. THE MAIN OFFICE OF THIS WILL BE AT HAPPLY CHILLI NG CENTRE, MAUR MANDI, DISTT. BATHINDA (PB.) 3. TO ARRANGE FOOD AND SHELTER FOR PILGRIMS OF AMAR NATH YATRA. 4. TO PROVIDE MEDICAL TREATMENT OF THE ILL OR INJUR ED PILGRIMS. 5. TO WORK FOR ARRANGEMENT TO PROVIDE BETTER HEALTH Y HYGIENS FACILITIES TO PILGRIMS. TO PROVIDE CLOCK ROOM TO THE PILGRIMS. TO ARRANGE WASHROOM FOR THE PILGRIMS OF AMARNATH Y ATRA. 6.1. THE MAIN OBJECTION OF THE LD. CIT IN REJECTIN G THE APPLICATION OF THE ASSESSEE U/S 12AA OF THE ACT IS THAT THE ASSESSEE H AS NOT PROVIDED THE NAMES AND ADDRESSES OF THE DONORS AND EXPENDITURE IS NOT VERIFIABLE AND THEREFORE, THE ASSESSEE DOES NOT QUALIFY TO BE TREATED AS A CH ARITABLE SOCIETY. THE LD. COUNSEL FOR THE ASSESSEE, AT THE OUTSET, INVITED OU R ATTENTION AT PAGE 17 OF THE PAPER BOOK WHICH IS AN AFFIDAVIT OF THE CHARIMAN OF THE SOCIETY, WHICH FOR THE SAKE OF CONVENIENCE IS REPRODUCED HEREINBELOW: AFFIDAVIT OF PRAHLAD GARG S/O SH. MANOHAR LAL GARG AGED ABOUT 44 YEARS PERMANENTLY RESIDING AT MAUR MANDI (BATHINDA) ACTING AS A ITA NO.737(ASR)/2013 8 CHAIRMAN OF SHRI SHIV SHAMBU SEWA MANDAL, MAUR MA NDI (BATHINDA). I, PRAHLAD GARG [CHAIRMAN OF THE SOCIETY) HAVE NAME D SOLEMNLY DECLARE AS UNDER: 1. THIS AFFIDAVIT IS FILED TO CONFIRM THE FACTS Y/R 10 OF THE ITAT RULES. 2. THAT OUR SOCIETY IS A CHARITABLE ONE AND IS REGI STERED WITH THE ADDITIONAL REGISTRAR OF SOCIETIES , PUNJAB (BAT HINDA) VIDE CERTIFICATE NO.321 OF 2005 DT. 4.1.2006. 3. THAT OUR ACCOUNTS ARE AUDITED YEAR TO YEAR. 4. THAT THE AIM OF THE CHARITABLE SOCIETY IS TO EM PLOY CAMP AT BALTAL NEAR AMARNATH TEMPLE J & K. 5. THAT AT BALTAL WHERE WE EMPLOY CAMP FROM 40 TO 4 5 DAYS AFTER SEEKING PERMISSION FROM J & K GOVT. WE PROVID E 100% FREE SEWA TO AMARNATH PILGRIMS WITH I) BISLERI WATER II) BED TEA/BREAKFAST, LUNCH, EVENING TEA, DINNER A ND MILK. III) FIRST AID IV) ARRANGEMENT OF 500 BEDS FOR AMARNATH PILGRIMS V) CARRY SERIOUS PATIENTS TO SRINAGAR AT A DISTANCE OF 100 KMS FOR MEDICAL TREATMENT. 6. THAT BALTAL IS SITUATED AT A DISTANCE OF 850 KMS FROM BATHINDA AND IS AT A HEIGHT OF 135000 FT. FROM SEAL LEVEL, WHERE OXYGEN IS LESS AND DIFFICULT TO BREATH. 7. THAT WE APPLIED FOR REGISTRATION U/S 12AA WITH CIT, BATHINDA. 8. THAT CIT, BATHINDA DID NOT EXAMINE THE CHARITABL E OBJECTS OF THE SOCIETY AS PER CONSTITUTION OF THE S OCIETY. 9. THAT THE CIT NEITHER DEMANDED THE APPELLANT TO P RODUCE DIFFERENT CERTIFICATES ISSUED BY J & K GOVT. FOR F REE CHARITABLE WORK. 10. THAT IN THE CAMP AT BALTAL ABOUT 40 DAYS , THE YOUNG TEAM FROM MAUR MANDI (BATHINDA) WORK HOURS. 11. THAT I AGAIN CONFIRM THAT WE DO NOT CHARGE A SI NGLE PENNY FROM ANY OF THE VISITORS AT BALTAL CAMP IN J & K S TATE. 12. OUR ALL ABOVE SERVICES ARE FREE OF COST ROUND T HE CLOCK. DATED 05.02.2014 ITA NO.737(ASR)/2013 9 PLACE: MAUR MANDI SD/- (DEPONENT) VERIFICATION I PRAHLAD GARG ( CHAIRMAN OF THE SOCIETY) ABOVE NAM ED HEREBY DECLARE THAT THE ABOVE CONTENTS ARE TRUE TO THE BES T OF MY KNOWLEDGE AND BELIEF AND NO PART OF IT IS FALSE. DT.05.04.2014 SD/- (DEPONENT) 6.2. FROM THE PERUSAL OF THE AFFIDAVIT OF THE CHAIR MAN OF THE ASSESSEE SOCIETY, IT IS EVIDENT THAT THE ASSESSEE TRUST IS R EGISTERED WITH THE ADDITIONAL REGISTRAR OF SOCIETIES, PUNJAB (BATHINDA) DATED 04. 01.206 AND ACCOUNTS ARE AUDITED AND AIMS AND OBJECTS OF THE SOCIETY TO EMPL OY CAMP AT BALTAL FOR A PERIOD OF 40 TO 45 DAYS AFTER SEEKING PERMISSION FR OM J & K GOVT. WHERE THEY PROVIDED 100% FREE SEWA TO AMARNATH PILGRIMS F OR PROVIDING FOOD, MEDICAL FACILITIES ETC. MENTIONED HEREINABOVE. IN S UPPORT OF THE SAME, THE ASSESSEE HAS PLACED ON RECORD COPY OF LETTERS OF TH E VOLUNTEERS WHO COLLECT DONATIONS FROM DIFFERENT PERSONS ALONGWITH LETTERS OF THE DONORS AT PB 39 TO 58 WHERE THE VOLUNTEERS AFTER COLLECTING SMALL DONA TIONS FROM DIFFERENT PERSONS, MAKE A DRAFT AND DEPOSIT THE SAME IN TO TH E BANK ACCOUNT OF THE ASSESSEE-TRUST. THEREFORE, THE OBJECTION OF THE LD. CIT THAT THE CASH IS DIRECTLY DEPOSITED BY THE DONORS AND THEIR IDENTITY IS NOT VERIFIABLE HAS BEEN MET BY THE LD. COUNSEL FOR THE ASSESSEE AND THE DE TAILS WERE FILED BEFORE THE LD. CIT FOR HIS VERIFICATION BUT THE LD. CIT, IN FA CT, HAS MISCONCEIVED THE FACTS. THE SAID DONATIONS ARE THEREFORE, VERIFIABLE FROM VOLUNTEERS IS A MATTER ITA NO.737(ASR)/2013 10 OF RECORD. AS REGARDS THE EXPENSES, THE ASSESSEE H AS PLACED VOUCHERS ALONGWITH BILLS AT PB 59 TO 180, WHICH HAVE BEEN P ERUSED BY US AND THEREFORE, EXCEPT FEW VOUCHERS FOR PETTY EXPENSES, EVERY EXPENSE IS VERIFIABLE AND THEREFORE, THE LD. CITS OBJECTION T HAT EXPENSES ARE NOT VERIFIABLE IS WITHOUT ANY BASIS AND CANNOT BE UPHEL D. MOREOVER, THE LD. CIT HAS IGNORED THE APPRECIATION OF LETTERS RECEIVED FR OM GOVERNMENT/SEMI GOVT. PLACED AT PB 181 TO 189, WHERE THE SAID ORGAN IZATIONS HAVE CLEARLY STATED THAT THE ASSESSEE-TRUST HAS PARTICIPATED IN CHARITABLE ACTIVITIES WILLINGLY VOLUNTEERED ORGANIZED SOCIAL SERVICE AND FACILITIES LIKE REFRESHMENT, FOOD, FIRST AID AND TRANSIT SHELTER TO PILGRIMS OF HOLY SHRINE OF AMAR NATH YATRIS. SUCH NINE CERTIFICATES FROM DIFFERENT GOVT ./SEMI GOVT. ORGANIZATIONS, WHICH ARE PLACED AT PB 181 TO 189 AR E AS UNDER: I) CERTIFICATE OF APPRECIATION BY DAVINDER SINGH CO MMANDAT, 21 ST BN. ITB POLICE FORCE. II) CERTIFICATE OF APPRECIATION BY OFFICER COMMANDI NG F/54, C.B.P.F. III) CERTIFICATE OF APPRECIATION BY COMMANDANT 21 ST BN. ITB POLICE. IV) CERTIFICATE OF APPRECIATION BY COMMANDING OFFICER 2 ND BN. THE MAHAR REGIMENT. V) CERTIFICATE OF APPRECIATION BY SHYAM MEHROTRA DY. I NSPECTOR GENERAL (SNR) ITBP. VI) CERTIFICATE OF APPRECIATION BY A.K. SINGH COMMANDAN T K-1, BN BSF. VII) NOC GRANTED BY SHRI AMARNATH SHRINE BOARD FOR THE YEAR 2012. VIII) CERTIFICATE OF APPRECIATION BY S.C.S. RAWAT COMMAND ANT 54 BN. CRPF. IX) NOC GRANTED BY SHRI AMARNATH BOARD FOR THE YEAR 201 3. ITA NO.737(ASR)/2013 11 6.3. THEREFORE, IN THE FACTS AND CIRCUMSTANCES OF T HE CASE, THE OBJECTIONS RAISED BY THE LD. CIT ARE MIS-CONCEIVED AND ARE BAS ED ON CONJECTURES AND SURMISES AND ARE WITHOUT ANY BASIS. IN FACT, THE AS SESSEE IS A CHARITABLE TRUST PROVIDING FREE SEWA TO YATRIS OF AMARNATH FOR PROV IDING DRINKING WATER, MEDICAL FACILITIES AND FOOD ETC. ROUND THE CLOCK. I N THE FACTS AND CIRCUMSTANCES OF THE CASE, IT IS A FIT CASE FOR PRO VIDING REGISTRATION U/S 12AA OF THE ACT. ACCORDINGLY, THE ORDER OF THE LD. CIT I S REVERSED THAT HE IS DIRECTED TO GRANT REGISTRATION U/S 12AA OF THE ACT TO THE ASSESSEE. THUS, ALL THE GROUNDS ARE ALLOWED. 7. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IN ITA NO.737(ASR)/2013 IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON MARCH, 2015. SD/P SD/- (A.D.JAIN) (B.P. JAIN) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: MARCH, 2015 /SKR/ PRONOUNCED ON 26/03/2015 SD/- JM COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE:SHRI SHIV SHAMBU SEWA MANDAL, MAUR MAN DI. BATHINDA. 2. THE CIT, BATHINDA. 3. THE SR DR, ITAT, AMRITSAR. TRUE COPY BY ORDER