Appeal Details
Counselvise Citation
92321714 RSA 2014
Assessee PAN
Bench
Appeal Number
Duration Of Justice
1 year(s) 6 month(s) 16 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
28-10-2015
Appeal Filed By
Assessee
Bench Allotted
D
Next Hearing Date
12-10-2015
Assessment Year
misc
Appeal Filed On
11-04-2014
Judgement Text
, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH : CHENNAI . . . , . !' , # $ % [ BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ] ./ I.T.A.NO.923/MDS/2014 / ASSESSMENT YEAR : N.A M/S LISIEUX EDUCATIONAL AND CHARITABLE TRUST LITTLE FLOWER MISSION CENTER MARUTHAMALAI ROAD KALVEERAMPALAYAM COIMBATORE 641 046 VS. THE INCOME TAX OFFICER COMPANY WARD I COIMBATORE [PAN AAATL 7369 K ] ( &' / APPELLANT) ( ()&' /RESPONDENT) / APPELLANT BY : SHRI S. SRIDHAR, ADVOCATE /RESPONDENT BY : SHR I MILIND MADHUKAR BHUSARI, CIT / DATE OF HEARING : 12 - 10 - 2015 ! / DATE OF PRONOUNCEMENT : 28 - 10 - 2015 / O R D E R PER N.R.S.GANESAN, JUDICIAL MEMBER THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME-TAX-I, COIMBATORE, DATED 7.2.2014, PASSED U/S 12AA OF THE ACT. 2. SHRI S. SRIDHAR, LD. COUNSEL FOR THE ASSESSEE SUBMI TTED THAT THE ASSESSEE-TRUST FILED AN APPLICATION FOR REGIST RATION AS EDUCATIONAL CHARITABLE TRUST. HOWEVER, THE ADMINISTRATIVE COMM ISSIONER GRANTED ITA NO923/14. :- 2 -: REGISTRATION AS RELIGIOUS TRUST. REFERRING TO THE COPY OF THE TRUST DEED, THE LD. COUNSEL SUBMITTED THAT THE OBJECT OF THE A SSESSEE-TRUST WAS TO ESTABLISH EDUCATIONAL INSTITUTION. ACCORDING TO TH E LD. COUNSEL, THE INSTITUTION SHALL BE OPEN FOR ALL COMMUNITY AND REL IGION. THERE IS NO CLAUSE IN THE OBJECTS TO RESTRICT THE BENEFIT ONLY TO A PARTICULAR RELIGIOUS COMMUNITY. THEREFORE, ACCORDING TO THE LD. COUNSEL , THE ADMINISTRATIVE COMMISSIONER IS NOT JUSTIFIED IN GRA NTING REGISTRATION AS RELIGIOUS TRUST. 3. WE HEARD SHRI MILIND MADHUKAR BHUSARI, LD. DEPARTME NTAL REPRESENTATIVE ALSO. ACCORDING TO THE LD. DR, THOU GH THE OBJECT OF THE ASSESSEE-TRUS WAS TO ESTABLISH EDUCATIONAL INSTITUT ION, BY WAY OF A SUPPLEMENTARY DEED, THE ASSESSEE-TRUST MADE IT CLE AR THAT THE BENEFITS WILL BE AVAILABLE ONLY TO ROMAN CATHOLIC CHRISTIANS. SINCE THE BENEFITS ARE RESTRICTED TO ROMAN CATHOLIC CHRISTIAN S, THE ADMINISTRATIVE COMMISSIONER GRANTED REGISTRATION AS RELIGIOUS TRUS T. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS ON EITHER SIDE AND ALSO PERUSED THE MATERIAL AVAILABLE ON RECORD. THE TRUST DEED AND SUPPLEMENTARY TRUST DEED SHOWS THAT THE MAIN OBJECT OF THE TRUST IS TO ESTABLISH AND ADMINISTER EDUCATIONAL INSTITUTION. BY WAY OF SUPPLEMENTARY DEED, THE ASSESSEE-TRUST CLARIFIED T HAT THE BENEFITS ARE PRIMARILY FOR ROMAN CATHOLIC CHRISTIANS. THIS TRI BUNAL IS OF THE ITA NO923/14. :- 3 -: CONSIDERED OPINION THAT THE BENEFITS SHALL BE OPEN FOR ALL CASTES AND COMMUNITIES WITHOUT ANY RESTRICTION. HOWEVER, IT C ANNOT BE CONSTRUED AS A RELIGIOUS TRUST AT ALL. SINCE THE MAIN OBJECT IS TO ESTABLISH AND ADMINISTER EDUCATIONAL INSTITUTION, TO THAT EXTENT, THE COMMISSIONER IS NOT CORRECT IN GRANTING REGISTRATION AS RELIGIOUS T RUST. THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT THE CHARITABLE EDUCA TIONAL TRUST SHALL BE OPEN FOR ALL COMMUNITIES AND CASTES AND THE BENEFIT S CANNOT BE RESTRICTED TO A PARTICULAR RELIGIOUS COMMUNITY. TH EREFORE, IT IS OPEN TO THE TRUST TO MAKE NECESSARY AMENDMENT IN THE TRUST DEED PROVIDED SUCH POWER IS VESTED ON THE TRUSTEES AS PER THE ORI GINAL TRUST DEED. SINCE THE TRUST CANNOT BE CONSIDERED TO BE A RELIGI OUS TRUST, THE ORDER OF THE ADMINISTRATIVE COMMISSIONER IS SET ASIDE AND THE ENTIRE ISSUE IS REMITTED BACK TO HIS FILE. THE ADMINISTRATIVE COMM ISSIONER SHALL RECONSIDER THE ISSUE AFRESH IN THE LIGHT OF THE MAT ERIAL THAT MAY BE FILED BY THE ASSESSEE AND THEREAFTER DECIDE THE SAME IN ACCORDANCE WITH LAW AFTER GIVING A REASONABLE OPPORTUNITY TO THE A SSESSEE. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLO WED FOR STATISTICAL PURPOSES. ITA NO923/14. :- 4 -: ORDER PRONOUNCED IN THE OPEN COURT ON 28 TH OCTOBER, 2015, AT CHENNAI. SD/- SD/- ( . !' ) (A. MOHAN ALANKAMONY) # / ACCOUNTANT MEMBER ( . . . ' ) (N.R.S. GANESAN) / JUDICIAL MEMBER #$ / CHENNAI %& / DATED: 28 TH OCTOBER, 2015 RD &' ()*) / COPY TO: 1 . / APPELLANT 4. + / CIT 2. / RESPONDENT 5. ),- . / DR 3. +/' / CIT(A) 6. -01 / GF
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