Madhav Helping Hands Foundation, Patiala V. CIT(E), Chandigarh

ITA 956/CHANDI/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 2151 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 8 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-03-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2019-2020
• Appeal Filed On: 26-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANDEEP DHAIYA
• Keywords: Charitable institution
• Section: 12A; 12AA

Judgement Text

, ,B IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, B CHANDIGARH , !' #$ % & ' ($ , )* BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER ./ ITA NO. 956/CHD/2019 / ASSESSMENT YEAR : 2019-20 MADHAV HELPING HANDS FOUNDATION VILL.AKAL GARH, AMLOH BHADSON ROAD, NEAR TOLL PLAZA, PATIALA PUNJAB 147203 THE CIT (EXEMPTION), C.R. BUILDING, HIMALAYA MARG, SECTOR 17-E, CHANDIGARH ./PAN NO: AAFTM9555R / APPELLANT /RESPONDENT HEARING THROUGH VIDEO CONFERENCING ! /ASSESSEE BY : SHRI ASHOK GOYAL, CA ' ! / REVENUE BY : SH SANDEEP DHAIYA, CIT # $ % /DATE OF HEARING : 02.03.2021 &'() % / DATE OF PRONOUNCEMENT : 02. 03.2021 )+/ ORDER PER SANJAY GARG, JUDICIAL MEMBER: THE PRESENT APPEAL HAS BEEN PREFERRED BY THE ASSESS EE AGAINST THE ORDER DATED 23.05.2019 OF THE COMMISSIONER OF INCOM E TAX (EXEMPTIONS), CHANDIGARH [HEREINAFTER REFERRED TO A S CIT(E)]. 2. THE ASSESSEE IN THIS APPEAL HAS CONTESTED THE ACTION OF THE CIT(E) IN REJECTING THE APPLICATION OF THE ASSESSEE FOR RE GISTRATION AS A ITA NO. 956-CHD-2019 MADHAV HELPING HANDS FOUNDATION, PATIALA 2 CHARITABLE TRUST U/S 12A OF THE INCOME TAX ACT, 196 1 (IN SHORT 'THE ACT'). THE LD. CIT (E) HAS REJECTED THE APPLICATION OF THE ASSESSEE SOLELY ON THE GROUND THAT THE ASSESSEE TRUST HAS BE EN ESTABLISHED FOR THE PURPOSE OF DISCHARGE OF CORPORATE SOCIAL RESPO NSIBILITY BY ITS CONTROLLING COMPANY. 3. ADMITTEDLY, THE AIMS AND OBJECTS OF THE ASSESSE E TRUST ARE TO PROVIDE ANY TYPE OF VOCATIONAL SKILLS, TRAINING, EM OTIONAL SKILL TRAINING, TO PROMOTE SPIRITUAL, PHYSICAL, MENTAL, EDUCATIONAL DEVELOPMENT AND UPLIFTS OF ADULTS AND CHILDREN OF ALL AGES WITHOUT ANY DISTINCTION OF CASTE, CREED OR RELIGION AND IN THE INTEREST OF GEN ERAL MANKIND, TO AID OR ESTABLISH, TAKE OVER OR COLLABORATE WITH ANY INSTIT UTION OR SCHOOL OR ASSOCIATION, FOR PHYSICAL MENTAL, SPIRITUAL, EDUCAT IONAL DEVELOPMENT, UPLIFT OF INTELLECT OR ITS DEVELOPMENT, TO AID OR E STABLISH ANY INSTITUTION OR ADOPT MEANS FOR IMPARTING AND/OR PROMOTION OF AN Y ART, SCIENCE OR OTHER FIELD OF EDUCATION. 4. NOW IT IS SETTLED LAW THAT MERELY BECAUSE OF TH E FACT THAT THE APPLICANT COMPANY HAS BEEN ESTABLISHED TO COMPLY WI TH THE CSR OBLIGATIONS, THE REGISTRATION U/S 12AA OF THE ACT C ANNOT BE DENIED, PARTICULARLY WHEN CSR ACTIVITIES ARE CHARITABLE ACT IVITIES AS DEFINED UNDER THE ACT. RELIANCE IN THIS RESPECT CAN BE PLA CED IN THE CASE OF ESCORTS SKILL DEVELOPMENT VS CIT (EXEMPTIONS), CHA NDIGARH (DEL ITAT 2019 ITL 3498 : (2019) 178 ITD 32 AND NANAK C HAND JAIN ITA NO. 956-CHD-2019 MADHAV HELPING HANDS FOUNDATION, PATIALA 3 CHARITABLE TRUST V CIT (2018) 91 TAXMANN.COM 197 ( DELHI-TRIB). 5. THE LD. DEPARTMENTAL REPRESENTATIVE COULD NOT R EBUT THAT THE AIMS AND OBJECTS OF THE ASSESSEE SOCIETY ARE CHARIT ABLE IN NATURE. 6. IN VIEW OF THIS, THE FINDINGS ARRIVED AT IN TH E ABOVE CITED CASE LAWS ARE SQUARELY COVERED AND APPLICABLE TO THE CAS E OF THE ASSESSEE. ACCORDINGLY, THE IMPUGNED ORDER OF THE CIT (E) IS S ET ASIDE AND THE LD. CIT (E) IS DIRECTED TO GRANT REGISTRATION TO TH E ASSESSEE TRUST U/S 12A OF THE ACT. IN THE RESULT, THE APPEAL OF THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED ON 02.03.2021 SD/- SD/- ( % & ' ($ / ANNAPURNA GUPTA) )* / ACCOUNTANT MEMBER ( / SANJAY GARG) / JUDICIAL MEMBER DATED : 2021 .. '+ ,-.- / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. # / / CIT 4. # / ( )/ THE CIT(A) 5. -01 2 , %2 , 34516 / DR, ITAT, CHANDIGARH 6. 157$ / GUARD FILE '+ # / BY ORDER, 8' / ASSISTANT REGISTRAR