M/s. Society of Apostles of Mary, Tuticorin V. CIT, Madurai

ITA 94/CHNY/2012

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 58060 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-03-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 16-01-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: N DEVANATHAN
• Keywords: Charitable institution
• Section: 80G; 12AA; 11

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, CHENNAI BEFORE DR. O.K.NARAYANAN, VICE-PRESIDENT AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER ITA NOS.93 & 94(MDS)/2012 SOCIETY OF APOSTLES OF MARY, 9A/521, SAHAYAMATHA PATTANAM, 2 ND STREET, TUTICORIN-628 002. PAN AAJTS6976J VS. THE COMMISSIONER OF INCOME-TAX-I, MADURAI. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI N.DEVANATHAN, ADVOCA TE RESPONDENT BY: SHRI S.MOHARANA, IRS, COMMISS IONER OF IT DATE OF HEARING : 21 ST MARCH, 2012 DATE OF PRONOUNCEMENT : 21 ST MARCH, 2012 O R D E R PER DR.O.K.NARAYANAN, VICE-PRESIDENT: THESE APPEALS ARE FILED BY THE ASSESSEE. THE APP EALS ARE DIRECTED AGAINST THE ORDERS OF THE COMMISSIONER OF INCOME- - - ITA 93 & 94 OF 2012 2 TAX-I AT MADURAI, DATED 16-9-2011. THE COMMISSIONE R OF INCOME-TAX HAS REJECTED THE APPLICATION OF THE ASSE SSEE FOR REGISTRATION UNDER SECTION 12AA OF THE INCOME-TAX A CT, 1961 ON THE GROUND THAT THE ASSESSEE IS A RELIGIOUS INSTITU TION. IT IS TO BE SEEN THAT SECTION 11 OF THE ACT PROVIDES FOR EXEMPT ION NOT ONLY FOR CHARITABLE INSTITUTIONS BUT ALSO FOR RELIGIOUS INSTITUTIONS AND BOTH. THEREFORE, THE COMMISSIONER OF INCOME-TAX IS NOT JUSTIFIED IN REJECTING THE APPLICATION OF THE ASSESSEE FOR RE GISTRATION UNDER SECTION 12AA. WE DIRECT THE COMMISSIONER OF INCOME -TAX TO GRANT REGISTRATION UNDER SECTION 12AA OF THE ACT. 2. IN VIEW OF OUR ORDER IN THE APPEAL FILED IN RES PECT OF REGISTRATION UNDER SECTION 12AA, WE DIRECT THE COMM ISSIONER OF INCOME-TAX TO GRANT APPROVAL UNDER SECTION 80G OF T HE ACT AS WELL, BUT SUBJECT TO THE CONDITION STATED IN SECTIO N 80G(5B) OF THE ACT. 3. IN RESULT, THESE TWO APPEALS ARE ALLOWED. - - ITA 93 & 94 OF 2012 3 ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ON WEDNESDAY, THE 21 ST OF MARCH, 2012 AT CHENNAI. SD/- SD/- (CHALLA NAGENDRA PRASAD) (DR. O.K.NARAYANAN) JUDICIAL MEMBER VICE-PRESIDENT CHENNAI, DATED THE 21 ST MARCH, 2012. V.A.P. COPY TO: (1) APPELLANT (2) RESPONDENT (3) CIT (4) CIT(A) (5) D.R. (6) G.F.