Karuna Gaushala Sewa Samiti, GONDA V. Commissioner of Income Tax, Faizabad

ITA 768/LKW/2014

• Counselvise Citation: 76823714 RSA 2014
• Duration Of Justice: 7 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-06-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 30-04-2015
• Assessment Year: misc
• Appeal Filed On: 09-10-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR ANAND KUMAR AGARWAL
• Keywords: Charitable institution
• Section: 80G; 12AA; 11

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A, LUCKNOW BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI A.K. GARODIA, ACCOUNTANT MEMBER ITA NO.768/LKW/2014 ASSESSMENT YEAR: N. A. KARUNA GOSHALA SEWA SAMITI, VILL. SISWA, P.O. JHILAHI, TAHSEEL MANAKPUR, GONDA PAN:AABAD3395H VS. CIT, FAIZABAD (APPELLANT) (RESPONDENT) ASSESSEE BY SHRI RAKESH GARG, ADVOCATE DEPARTMENT BY DR. ANAND KUMAR AGARWAL, CIT DR DATE OF HEARING 30/04/2015 DATE OF PRONOUNCEMENT 0 5 /06/2015 O R D E R PER A. K. GARODIA, A.M. THIS IS ASSESSEES APPEAL DIRECTED AGAINST THE ORDER OF LEARNED CIT FAIZABAD U/S 80G ON 02.09.2014. 2. ONLY GRIEVANCE OF THE ASSESSEE IS ABOUT REJECTION OF THE CLAIM OF THE ASSESSEE FOR RECOGNITION U/S 80G (5) (VI). 3. LEARNED AR OF THE ASSESSEE SUBMITTED THAT THE REGISTRATION U/S 12AA WAS GRANTED AS PER ORDER U/S 12AA DATED 18.12.1998 COPY AVAILABLE ON PAGE 6 OF THE PAPER BOOK. HE PLACED RELIANCE ON THE JUDGMENT OF HONBLE GUJRAT HIGH COURT RENDERED IN THE CASE OF N . N. DESAI CHARITABLE TRUST VS. CIT AS REPORTED IN 246 ITR 452. LEARNED DR OF THE REVENUE SUPPORTED THE ORDER OF CIT. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. WE FIND THAT AS PER THE JUDGMENT OF HONBLE GUJARAT HIGH COURT RENDERED IN THE CASE OF N. N. DESAI 2 CHARITABLE TRUST VS. CIT (SUPRA), IT WAS HELD THAT FOR THE PURPOSE OF GRANTING OR REFUSING RECOGNITION U/S 80G (5) (VI), ENQUIRY BY CIT COULD ONLY EXTEND TO FIND OUT WHETHER THE INSTITUTION IS REGISTERED U/S 12AA OR NOT AND WHETHER ITS INCOME RECEIV ED BY IT IS LIABLE TO BE CONSIDERED U/S 11 AND IT DOES NOT GO BEYOND THAT TO EXAMINE AS AN AO WHETHER THE INCOME IS ACTUALLY EXEMPT OR NOT. IN THE PRESENT CASE, REGISTRATION U/S 12AA IS ALREADY GRANTED TO THE ASSESSEE. THIS IS ALSO NOTED BY LEARNED CIT IN THE IMPUGNED ORDER THAT IT IS FOUND THAT THE ASSESSEES MAIN ACTIVITY WAS TO WORK FOR ABANDONED ANIMALS ESPECIALLY COWS. LEARNED CIT ACCEPTS THIS. HS ONLY OBJECTION IS THAT COMPLETE DETAILS OF DONORS IS NOT MADE AVAILABLE. IN OUR CONSIDERED OPINION THAT UN DER THESE FACTS, THE ORDER OF LEARNED CIT IS NOT PROPER IN VIEW OF THE JUDGMENT OF HONBLE GUJRAT HIGH COURT CITED BY LEARNED AR OF THE ASSESSEE. RESPECTFULLY FOLLOWING THE SAME, WE DIRECT THE LEARNED CIT TO GRANT RECOGNITION TO THE ASSESSEE U/S 80G (5) (V I). 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED. (ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE) SD/. SD/. (SUNIL KUMAR YADAV) ( A. K. GARODIA ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 0 5 /06/2015 *C.L.SINGH COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. CONCERNED CIT 4. THE CIT(A) 5. D.R., I.T.A.T., LUCKNOW ASSTT. REGISTRAR