M/s Ved Sood Charitable Trust, Shimla V. CIT (Exemptions), Chandigarh

ITA 746/CHANDI/2015

• Counselvise Citation: 74621514 RSA 2015
• Duration Of Justice: 4 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-12-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: misc
• Appeal Filed On: 20-08-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: VIPAN SOOD
• Keywords: Gift; Charitable institution
• Section: 80G; 12AA; 11

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH BEFORE SHRI H.L.KARWA, VICE PRESIDENT AND MS. RANO JAIN, ACCOUNTANT MEMBER ITA NO. 746/CHD/2015 (UNDER SECTION 12AA OF THE ACT) M/S VED SOOD CHARITABLE TRUST, VS CIT(EXEMPTIONS), SARASWATI BHAWAN, NORTH OAK, CHANDIGARH. SANJAULI, SHIMLA (HP) PAN NO.: AABTV9333Q & ITA NO. 747/CHD/2015 (UNDER SECTION 80G OF THE ACT) M/S VED SOOD CHARITABLE TRUST, VS CIT(EXEMPTIONS), SARASWATI BHAWAN, NORTH OAK, CHANDIGARH. SANJAULI, SHIMLA (HP) PAN NO.: AABTV9333Q (APPELLANT) (RESPONDENT) APPELLANT BY : SH. VIPAN SOOD RESPONDENT BY : MS. CHANDER KANTA, DR DATE OF HEARING : 29.10.2015 DATE OF PRONOUNCEMENT : 21.12.2015 O R D E R PER RANO JAIN, A.M. BOTH THE APPEALS FILED BY THE ASSESSEE ARE DIRECTED AGAINST THE SEPARATE ORDERS OF LEARNED COMMISSIONER OF INCOME (EXEMPTIONS), CHANDIGARH DATED 1.7.2015, PASSED UNDER SECTIONS 12AA AND 80G 2 OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT) RESPECTIVELY. 2. BRIEFLY THE FACTS OF THE CASE ARE THAT THE ASSESSEE FILED AN APPLICATION IN FORM NO. 10A BEFOR E THE CIT(EXEMPTION), CHANDIGARH DATED 20.01.2015, FOR REGISTRATION UNDER SECTION 12AA OF THE ACT. THE CIT(EXEMPTION) DENIED ASSESSEE THE REGISTRATION UND ER SECTION 12AA OF THE ACT ON THE GROUND THAT ON PERU SAL OF BALANCE SHEET AND PROFIT & LOSS ACCOUNT OF THE ASSE SSEE TRUST, IT WAS FOUND BY HIM THAT THE ASSESSEE HAD MA DE AN INVESTMENT OF RS.19,00,000/- BY WAY OF FDR BY RAISI NG UNSECURED LOANS OF RS.19,00,000/-. THE ASSESSEE TRU ST FAILED TO FURNISH THE LIST OF PERSONS FROM WHOM THE UNSECURED LOANS HAVE BEEN RAISED. FURTHER, THE ASSE SSEE HAD INCURRED EXPENDITURE OF RS. 30,000/- SO FAR BY WAY OF SCHOLARSHIP OUT OF INTEREST INCOME OF RS. 30,840/-. THERE IS NO OTHER ACTIVITY OF THE ASSESSEE TRUST TILL DAT E, IN THIS VIEW THE APPLICATION FOR REGISTRATION UNDER SECTION 12AA OF THE ACT WAS REJECTED. 3. AGGRIEVED BY THIS ORDER, THE ASSESSEE HAS COME IN APPEAL BEFORE US, RAISING THE FOLLOWING GROUNDS OF APPEAL: I. THAT THE WORTHY COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH HAS ERRED IN REJECTING THE APPELLANTS APPLICATION FOR REGISTRATION U/S 12AA OF THE INCOME TAX ACT, 1961. II. THAT THE WORTHY COMMISSIONER OF INCOME TAX (EXEMPTIONS) HAS FAILED TO APPRECIATE THE 3 FACTS THAT THE BOOKS OF ACCOUNTS CONTAINS ALL THE DETAILS ABOUT UNSECURED LOANS AND THE SAME WERE PRODUCED ON 28/04/2015 FOR VERIFICATION. III. THAT THE APPELLANT CRAVES LEAVE TO ADD OR AMEND THE GROUNDS OF APPEAL BEFORE THE APPEAL IS FINALLY HEARD OR DISPOSED OFF. 4. BEFORE US, THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE BOOKS OF ACCOUNTS ALONGWITH BANK STATEMENT, VOUCHERS, REGISTRATION CERTIFICATE IN OR IGINAL WERE PRODUCED BEFORE THE CIT(EXEMPTION). THE EXEMPT ION HAS BEEN DENIED TO THE ASSESSEE ON THE GROUND THAT THE DETAILS OF THE PERSONS FROM WHOM UNSECURED LOANS WE RE RAISED WAS NOT PRODUCED, IN THIS REGARD IT WAS SUBM ITTED THAT THE DETAILS PERTAINING TO UNSECURED LOAN WERE AVAILABLE IN THE BOOKS OF ACCOUNTS AND UNSECURED LO AN HAVE BEEN RECEIVED THROUGH ACCOUNT PAYEE CHEQUES BY THE ASSESSEE TRUST. FURTHER, IT WAS SUBMITTED THAT THE CIT(EXEMPTION) HAS NOT DRAWN ANY ADVERSE INFERENCE AGAINST THE OBJECTS OF THE TRUST OR THAT ON THE GEN UINENESS OF ACTIVITIES CARRIED ON BY THE TRUST. IN THIS BACK GROUND, IT WAS SUBMITTED THAT THE CIT(EXEMPTION) CANNOT DENY ASSESSEE THE REGISTRATION UNDER SECTION 12AA OF THE ACT. RELIANCE WAS PLACED ON THE JUDGEMENT OF JURISDICTIO NAL PUNJAB & HARYANA HIGH COURT IN THE CASE OF CIT VS S URYA EDUCATIONAL & CHARITABLE TRUST 203 TAXMANN 53 (P&H) . 5. THE LEARNED DR RELIED ON THE ORDER OF THE CIT(EXEMPTION). 4 6. WE HAVE HEARD THE LEARNED REPRESENTATIVES OF BOTH THE PARTIES, PERUSED THE FINDINGS OF THE AUTHO RITIES BELOW AND CONSIDERED THE MATERIAL AVAILABLE ON RECO RD. THE UNDISPUTED FACT IS THAT THE REGISTRATION UNDER SECTION 12AA OF THE ACT WAS REFUSED TO THE ASSESSEE BY THE CIT(EXEMPTION)BY WRITING A FEW LINES IN PARA 4 OF H IS ORDER WHICH READ AS UNDER: 4. A PERUSAL OF THE BALANCE SHEET AND PROFIT & LOSS ACCOUNT OF THE APPLICANT TRUST, IT HAS BEEN FOUND THAT THE APPLICANT TRUST HAD MADE AN INVESTMENT OF RS. 19,00,000/- BY WAY OF FDR BY RAISING UNSECURED LOANS OF RS. 19,00,000/-. THE APPLICANT TRUST FAILED TO FURNISH THE LIST OF PERSONS FROM WHO0M THE UNSECURED LOANS HAVE BEEN RAISED. THE APPLICANT TRUST HAS INCURRED EXPENSES OF RS. 30,000/- ONLY SO FAR BY WAY OF SCHOLARSHIP OUT OF THE INTEREST INCOME OF RS. 30,840/-. THERE IS NO OTHER ACTIVITY OF THE TRUST TILL DATE. HENCE, THE GENUINENESS OF AIMS AND OBJECTS OF THE APPLICANT CANNOT BE ASCERTAINED. 7. FROM A PLAIN READING OF THE ABOVE, WE SEE THAT THE FIRST REASON GIVEN BY HIM FOR DENIAL OF REGISTR ATION IN THAT THE ASSESSEE HAS MADE INVESTMENT OF RS. 19,00, 000/- BY WAY OF FDR BY RAISING UNSECURED LOANS AND FAILED TO FURNISH THE DETAILS OF THESE UNSECURED LOANS. WE SE E FROM THE LEDGER ACCOUNT OF PUNJAB & SIND BANK ATTACHED A T PAPER BOOK PAGE 19, FILED BY THE ASSESSEE, WHICH WA S ALSO PRODUCED BEFORE THE CIT(EXEMPTION) THAT AN AMOUNT O F RS. 6,51,000/- WAS RECEIVED FROM SH. VIJAY SOOD AND AN AMOUNT OF RS. 13,87,000/- WAS RECEIVED FROM SH. VIP UL SOOD. OUT OF THIS AMOUNT OF RS. 20,38,000/- AN FDR OF RS. 19,00,000/- HAS BEEN MADE. FROM THESE EVIDENCE S, WE DO NOT UNDERSTAND WHAT IS THE OBJECTION OF THE 5 CIT(EXEMPTION). THERE IS NOTHING WRONG FROM THE PO INT OF THE ASSESSEE TRUST TO RAISE UNSECURED LOANS AND TO MAKE FDRS OUT OF THESE RECEIPTS. 8. ANOTHER REASON FOR DENYING REGISTRATION, THE CIT(EXEMPTION) HAS GIVEN IS THAT THE TRUST HAS INCU RRED ONLY RS. 30,000/- ON SCHOLARSHIP OUT OF INTEREST IN COME OF RS. 30,840/- AND IT HAS NO OTHER ACTIVITY TILL DATE . HERE ALSO, WE ARE UNABLE TO COMPREHEND THE OBJECTION OF THE CIT(EXEMPTION). THERE IS NO BAR TO MAKE EXPENSES OU T OF INTEREST INCOME. DISBURSING SCHOLARSHIP TO STUDENTS IS ONE OF THE OBJECT OF THE ASSESSEE TRUST DESCRIBED UNDER THE TRUST DEED. SO, THE EXPENSE IS INCURRED AS PER THE AIMS AND OBJECTS OF THE TRUST. THE QUESTION IS WHETHER T HE QUANTUM OF DISTRIBUTION OF SCHOLARSHIP OR QUANTUM O F ACTIVITIES CARRIED OUT BY THE ASSESSEE CAN BE CHALL ENGED BY THE CIT(E). IT IS NONE OF CIT(E)S CONCERN TO OBJ ECT TO THE FACT THAT A VERY SMALL AMOUNT OF ACTIVITIES WERE DO NE BY THE ASSESSEE TRUST. 9. AS FAR AS THE MERITS OF THE ISSUES RAISED BY TH E CIT(EXEMPTION), WE HAVE COMMENTED UPON HEREINABOVE, HOWEVER, THERE IS A MORE BASIS AND GERMANE ISSUE T O BE DECIDED IN THIS CASE I.E. THE POWERS OF THE CIT(EXE MPTION) WHILE GRANTING OR REFUSING REGISTRATION UNDER SECTI ON 12AA OF THE ACT. THE TWO THINGS WHICH THE CIT(EXEM PTION) HAS TO LOOK AFTER RECEIVING AN APPLICATION FOR REGI STRATION UNDER SECTION 12AA OF THE ACT ARE WHETHER THE OBJEC TS OF 6 THE TRUST ARE CHARITABLE IN NATURE AND WHETHER THE ACTIVITIES CARRIED ON BY THE ASSESSEE ARE GENUINE. THIS HAS BEEN PROVIDED IN THE SECTION 12AA OF THE ACT IT SELF. AS PER SECTION 12AA OF THE ACT, THE COMMISSIONER HA S TO SATISFY HIMSELF ABOUT THE OBJECTIVES OF THE TRUST A ND GENUINENESS OF ITS ACTIVITIES AND FOR SUCH PURPOSE HE HAS THE POWER TO CALL FOR SUCH DOCUMENTS OR INFORMATION FROM THE ASSESSEE AS HE THINKS NECESSARY. HOWEVER, IT DO ES NOT MEAN THAT ON SUCH INFORMATION THE CIT SHOULD COMMEN T ON WHETHER THE INCOME DERIVED BY THE ASSESSEE IS BE ING SPENT ON ANY PARTICULAR PURPOSE. THE LANGUAGE USED IN THE SECTION ONLY REQUIRE THAT THE ACTIVITIES OF THE TRUST MUST BE GENUINE, WHICH WOULD MEAN THAT THEY ARE IN CONSEQUENCE WITH THE OBJECTS OF THE TRUST AND NOT M ERE CAMOUFLAGE OR AGAINST THE OBJECTS OF THE TRUST. THE CIT CANNOT GO BEYOND THESE TWO PARAMETERS WHILE GRANTIN G REGISTRATION. THE ANALYSIS OF THE INCOME OF TRUST O R ITS APPLICATION IS UNDER THE JURISDICTION OF THE ASSESS ING OFFICER WHILE GRANTING EXEMPTION UNDER SECTION 11 O F THE ACT ON YEAR TO YEAR BASIS, IN THE ASSESSMENT PROCEE DINGS. THE RELIANCE PLACED BY THE LEARNED COUNSEL OF THE A SSESSEE ON THE JUDGEMENT OF PUNJAB & HARYANA HIGH COURT IN THE CASE OF SURYA EDUCATIONAL AND CHARITABLE TRUST (SUP RA) IS NOT OUT OF PLACE, WHERE THE HIGH COURT HELD ON UNDE R: THEREFORE, THE OBJECT OF S. 12AA OF THE ACT, IS TO EXAMINE THE GENUINENESS OF THE OBJECTS OF THE TRUST, BUT NOT THE INCOME OF THE TRUST FOR CHARITABLE OR RELIGIOUS PURPOSE. THE STAGE FOR APPLICATION OF INCOME IS YET TO ARRIVE I.E. WHEN SUCH TRUST OR INSTITUTION FILE ITS RETURN. THEREFOR E, 7 WE FIND THAT THE JUDGEMENTS REFERRED TO BY THE LEARNED COUNSEL FOR THE APPELLANT ARE NOT APPLICABLE TO THE FACTS OF THE PRESENT CASE ARISING OUT OF THE QUESTION OF REGISTRATION OF THE TRUST AN D NOT OF ASSESSMENT. 10. IN THE PRESENT CASE, WE OBSERVE THAT THE REGISTRATION UNDER SECTION 12AA OF THE ACT HAS BEEN DENIED TO THE ASSESSEE ONLY ON SOME EXTRANEOUS GROU NDS, WHICH HAVE NO BEARING ON GRANTING OF REGISTRATION. NOWHERE IN HIS ORDER THE CIT(EXEMPTION) HAS MADE AN Y ADVERSE REMARKS AS TO THE OBJECTS OF THE TRUST BEIN G NOT CHARITABLE OR THE ACTIVITIES OF THE TRUST BEING NOT GENUINE. WE HAVE PERUSED THE AIMS AND OBJECTS OF THE TRUST A S LAID DOWN IN ITS TRUST DEED, FILED IN THE PAPER BOOK, WH ICH ARE AS FOLLOWS: AIM AND OBJECTS A. TO LIFT THE PUBLIC FROM THE CURSE OF POVERTY, HUNGER, ILLITERACY AND DISEASES BY STARTING AND CARRYING OUT CONCENTRATED AND INTENSIVE PROGRAMMES. B. TO PROMOTE SUCH ACTIVITIES AS MAY RESULT IN MENTAL AND OR PHYSICAL WELL BEING OF THE MEMBERS OF THE SOCIETY IN GENERAL. C. TO ACQUIRE, CONSTRUCT, MAINTAIN AND PROMOTE RELIGIOUS ACTIVITIES, EDUCATION, OLD AGE HOME, CHARITABLE HOME, BUILDINGS, TEMPLES, RELIGIOUS PLACES FOR PROVIDING TEMPORARY ACCOMMODATION TO PERSONS FOR THE PURPOSE OF STUDY AND MEDICAL TREATMENT. D. TO UNDERTAKE, PROMOTE, ASSIST OR ENGAGE IN ALL KIND OF RESEARCH AND DEVELOPMENT WORK, DESIGN, CONSTRUCTION AND RUNNING OF ALL KIND OF HOSPITALS, DISPENSARIES, CLINICS, EDUCATION, INSTITUTION, LABORATORIES ETC. E. TO ESTABLISH, MAINTAIN AND RUN SCHOOLS, COLLEGES, SOCIAL SERVICE CENTERS, INDUSTRIAL 8 TRAINING CENTRE AND TO ESTABLISH, TRAINING CENTRE AND ALLIED EDUCATION INSTITUTIONS. F. TO GRANT STIPEND, SCHOLARSHIPS OR ANY OTHER ASSISTANCE OR OTHERWISE TO DESERVING STUDENTS OR SCHOLARS TO FURTHER THE COURSE IN ANY FIELD OF EDUCATION. G. TO UNDERTAKE AND CONSTRUCT SUITABLE ACCOMMODATION, DHARAMSHALA OR SARAI FOR VISITORS. H. TO SET UP BLOOD BANKS AND EYE BANKS ON THE BASIS OF VOLUNTARY DONATIONS. I. TO PROVIDE PREVENTIVE AND CURATIVE SERVICES TO ALL PERSONS IRRESPECTIVE OF CASTE, CREED, COLOUR, RELIGION OR LANGUAGE. J. TO PROVIDE RELIEF TO POOR PATIENTS FREE OF COST OR AT MINIMUM POSSIBLE CHARGE TO OTHERS, WITHOUT ANY PROFIT MOTIVE WHATSOEVER. K. TO INVEST THE FUND IN ACCORDANCE WITH THE TERMS OF PUBLIC TRUSTS ACT, 1959 AND THE PROVISION OF THE INCOME TAX ACT, 1961. L. TO BORROW, RAISE LOANS FROM ANY PERSON, BANK OR FINANCIAL INSTITUTIONS IN SUCH MANNER AS THE TRUSTEES SHALL THINK PROPER OR CONVENIENT FOR THE FURTHERANCE OF OBJECTS OF THE TRUST AND FOR THIS PURPOSE THE TRUSTEES MAY ENSURE REPAYMENT OF THESE LOANS IN ANY MANNER AS MAY BE DECIDED FROM TIME TO TIME. M. TO TEACH PEOPLE, TEACHING OF HOLLY BOOKS ORALLY OR THROUGH OTHER MEDIAS OF COMMUNICATION. N. THE TRUSTEES SHALL BE ENTITLED AND BE AT LIBERTY TO ACCEPT GIFT IN CASH OR KIND, VOLUNTARY CONTRIBUTIONS FROM ANY PERSON, FIRM OR INSTITUTIONS OR GOVERNMENT AND COLLECT SUBSCRIPTION, DONATION OR AID FROM THE GENERAL PUBLIC AND STATE/CENTRAL GOVERNMENT TO AUGMENT THE TRUST FUND AND USE SUCH MONEY TO ACHIEVE THE OBJECTS OF THE TRUST. O. TO DO ALL NECESSARY THINGS FOR AND INCIDENTAL OR CONDUCIVE FOR THE ATTAINMENT OF ABOVE OBJECTS OF THE TRUST. 9 11. WE SEE THAT ALL THE AIMS AND OBJECTS OF THE ASSESSEE TRUST ARE CHARITABLE IN NATURE. THE ONLY ACTIVITY DONE BY ASSESSEE IS TO DISBURSE THE SCHOLARSHIPS, W HICH IS AN ACTIVITY IN CONSONANCES WITH THE OBJECTS OF THE TRUST AND NO ADVERSE REMARKS AS TO THE GENUINENESS OF ANY OF THESE ACTIVITIES HAVE BEEN MADE BY THE CIT(E). 12. IN VIEW OF THE ABOVE, WE HOLD THAT THE OBJECTS OF THE TRUST ARE CHARITABLE IN NATURE AND ACTIVITIES A RE GENUINE. THEREFORE, THE CIT(EXEMPTION) IN DIRECTED TO GRANT REGISTRATION UNDER SECTION 12AA OF THE ACT TO THE ASSESSEE TRUST. ITA NO.747/CHD/2015 : 13. ON THE BASIS OF HIS FINDING GIVEN FOR DENIAL O F REGISTRATION UNDER SECTION 12AA OF THE ACT, THE CIT(EXEMPTION) HAS ALSO DENIED THE APPROVAL UNDER SECTION 80G OF THE ACT TO THE ASSESSEE. 14. IN ADDITION TO WHAT WE HAVE HELD ON THE MERITS OF THE CASE WHILE DECIDING ITA NO. 746/CHD/2015, IN THIS CASE ALSO THE CIT(EXEMPTION) HAS TO DECIDE THE ISSU E OF APPROVAL ONLY AS PER THE PROVISIONS OF SECTION 80G OF THE ACT, WHICH HE HAS NOT DONE IN THIS CASE. THE JURISD ICTION OF CIT, WHILE GRANTING APPROVAL UNDER SECTION 80G O F THE ACT HAS BEEN SUMMARIZED IN A RECENT ORDER OF CHANDI GARH BENCH OF ITAT IN THE CASE OF SHRI KRISHNA KIRPA GAU SHALA SAMITI, PEHOWA AT PAGE 9, WHICH READS AS UNDER: 10 9. ON PERUSAL OF THE ABOVE RULES, IT IS QUITE CLEAR THAT WHILE GRANTING THE APPROVAL UNDER SECTION 80G, THE ONLY PROVISION AS PER THESE RULES IS THAT THE REJECTION CAN ONLY BE MADE IF ONE OR MORE CONDITIONS AS LAID DOWN IN CLAUSES (I) TO (V) OF SUB-SECTION (5) OF SECTION 80G OF THE ACT ARE NOT FULFILLED. IT IS QUITE CLEAR THAT THE RULES HAVE GIVEN THE INSTANCES OF REJECTION OF THE SAID APPLICATION IN THE FORM OF NON-COMPLIANCE OF PROVISION OF SECTION 80G(5) CLAUSES (I) TO (V). NOW, COMING BACK TO THE PROVISION OF SECTION 80G(5) OF THE ACT, WE SEE ON READING OF CLAUSES (I) TO (V), THERE IS NO CLAUSE WHICH SAYS THAT THE SAID APPROVAL BE REJECTED IF ANY INSTITUTION OR FUND ACCEPTS ANONYMOUS DONATION. IN THE PRESENT CASE, THIS WAS THE ONLY REASON GIVEN BY THE LEARNED COMMISSIONER OF INCOME TAX FOR REJECTION OF SAID REGISTRATION. THE PROVISIONS OF SECTION 115BBC OF THE ACT ARE NOT RELEVANT FOR GRANTING APPROVAL UNDER SECTION 80G OF THE ACT. THERE IS NO MENTION OF THIS SECTION 115BBC OR EVEN OF ANONYMOUS DONATION IN ANY OF THE PROVISION OF SECTION 80G OF THE ACT OR RULES MADE FOR THE PURPOSES OF THIS SECTION. THE TAXABILITY OF ANONYMOUS DONATIONS UNDER SECTION 115BBC OF THE ACT CAN ALWAYS BE TAKEN CARE AT THE TIME OF ASSESSMENT BY THE ASSESSING OFFICER AND ARE NOT RELEVANT FOR GRANTING REGISTRATION UNDER SECTION 80G OF THE ACT. 15. IN THE PRESENT CASE ALSO, WE SEE THAT THE ONLY REMARKS MADE BY THE CIT(EXEMPTION) ARE WITH REGARD TO UNSECURED LOANS, SCHOLARSHIP ETC. WHICH HE CANNOT D O WHILE CONSIDERING THE APPROVAL FOR SECTION 80G. THE SE ARE THE MATTERS TO BE CONSIDER BY THE ASSESSING OFFICER AT THE TIME OF GRANTING EXEMPTION UNDER SECTION 11 OF THE ACT. 11 16. IN VIEW OF THE ABOVE, WE DIRECTED THE CIT(E) T O GRANT ASSESSEE THE APPROVAL UNDER SECTION 80G OF TH E ACT. 17. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSE E ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 21 ST DAY OF DECEMBER, 2015. SD/- SD/- (H.L. KARWA) (RANO JAIN) VICE PRESIDENT ACCOUNTANT MEMBER DATED : 21 ST DECEMBER, 2015 *RATI* COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT(A)/THE CIT/THE DR. ASSISTANT REGISTRAR, ITAT, CHANDIGARH