Vishwanathan Medical Foundation, New Delhi V. CIT(Exemptions), New Delhi

ITA 8101/DEL/2018

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 9216 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 1 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-02-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: misc
• Appeal Filed On: 19-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KIPGEN
• Section: 80G; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘F’ BENCH, NEW DELHI (THROUGH VIDEO CONFERENCING] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA No. 8101/DEL/2018 Vishwanathan Medical Foundation Vs. The C.I.T.[E] L-22, Hauz Khas Enclave New Delhi New Delhi PAN: AAATV 4664 M (Applicant) (Respondent) Assessee By : None Department By : Shri Kipgen, CIT-DR Date of Hearing : 08.02.2022 Date of Pronouncement : 08.02.2022 ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER:- This appeal by the assessee is preferred against the order of the Commissioner of Income Tax [Exemption], New Delhi dated 29.10.2018 relating to the denial of approval u/s 80G of the Income-tax Act, 1961 [hereinafter referred to as 'The Act']. 2 2. The solitary grievance of the assessee is that the ld. CIT(E) erred in rejecting the application for registration u/s 80G(5) of the Act on the ground that the assessee has not received donation till date. 3. None appeared on behalf of the assessee. We decided to proceed ex parte. The ld. DR was heard at length who placed strong reliance on the order of the ld. CIT(E). 4. Facts culled out from the order show that the applicant was granted registration u/s 12AA of the Act vide order dated 03.10.2018. An application was moved by the assessee u/s 80G of the Act. The ld. CIT(E), after perusing the details found that the assessee has not received any donations till date and it is funding its activities from its internal sources and, therefore, the assessee has no need to receive any donation. 5. Section 80G(5)(vi) of the Act reads as under: 3 “In relation to donations made after the 31st day of March, 1992 , the institution or fund is for the time being approved by the Principal Commissioner or Commissioner.” 6. As mentioned elsewhere, the assessee is an approved society which has been granted registration u/s 12AA of the Act. Merely because the assessee has not received any donation during the period under consideration cannot be a reason for denial/rejection of application u/s 80G of the Act. 7. Further, the second reason given by the ld. CIT(E) that the assessee is generating income from its internal sources to meet out its activities can also not be a reason for denial. Considering the facts of the case in totality qua the reasons given by the ld. CIT(E) we do not find any merit in the order of the ld. CIT(E). We, accordingly, direct the ld. CIT(E) to grant 80G certificate. 4 8. In the result appeal of the assessee in ITA No. 8101/DEL/2018 is allowed. The order is pronounced in the open court on 08.02.2022. Sd/- Sd/- [AMIT SHUKLA] [N.K. BILLAIYA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 08 th February, 2022. 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi 5 Date of dictation Date on which the typed draft is placed before the dictating Member Date on which the typed draft is placed before the Other Member Date on which the approved draft comes to the Sr.PS/PS Date on which the fair order is placed before the Dictating Member for pronouncement Date on which the fair order comes back to the Sr.PS/PS Date on which the final order is uploaded on the website of ITAT Date on which the file goes to the Bench Clerk Date on which the file goes to the Head Clerk The date on which the file goes to the Assistant Registrar for signature on the order Date of dispatch of the Order