The Trustee, Shri Sampadanimath of Gokak., Gokak V. Commissioner of Income Tax, Belgaum., Belgaum

MA 29/PAN/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2571 (ITAT-PANAJI)
• Duration Of Justice: 2 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-10-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 14-08-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NISHANT K LD
• Assessee Lawyers: SURESH G SHOLAPURMATH
• Keywords: Charitable institution
• Section: 80G

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI BEFORE SH RI P . K. BANSAL, HONBLE ACCOUNTANT MEMBER AND SHRI D. T. GARASIA, H ONBLE JUDICIAL MEMBER MA. NO. 29/PNJ/2014 (OUT OF ITA NO.56/ PNJ/2012) THE TRUSTEE, SHRI SAMPADANIMATH OF GOKAK GOKAK 591 307, DIST. BELGAUM PAN:AAITS2619B (APPELLANT) VS. THE COMMISSIONER OF INCOME TAX, DIST: BELGAUM (RESPONDENT) APPELLANT BY : SHRI SURESH G. SHOLAPURMATH, CA. RESPONDENT BY: SHRI NISHANT K. LD. DR. DATE OF HEARING : 17/10/2014 DATE OF PRONOUNCEMENT:17 /1 0 /2014 O R D E R PER: D.T. GARASIA (JM) THE ASSESSE HAS FILED THIS MISCELLANEOUS APPLICATION WHICH READ AS UNDER: MISCELLANEOUS APPLICATION 1) THE APPEAL WAS FILED BEFORE THE APPELLATE TRIBUNAL, PANAJIM GOA FOR REGISTR ATION U/S. 80G OF THE ACT.,1961 . 2) THE TRUST WAS REGISTERED U/S. I2AA OF THE ACT. 3) THE TRUSTEE HAS APPLIED FOR REGISTRATION U/S. 80G OF THE ACT. 4) THE TRUST WAS RE GISTERED UNDER THE PROVISIONS OF THE BOMBAY PUBLIC TRUST ACT, 1950. CERT I FIED OF REGISTRATION NO. 41931 . 5) THE ASSESSEE TRUST WAS G RANTED REGISTRATI ON U/S. SECTION 1 2AA OF THE ACT. ON 07/10/2009. 6) THE TRUSTEE MAINTAINED SEPARATE BOOKS OF ACCOUNT FOR RECORDING THE DONATING RECEIVED WITH ALL THE PARTICULARS LIKE NAME, PLACE, DESIGNATION AMOUNT DONATED TO THE TRUST. 7) THE TRUSTEE WILL ISSUE RECEIPT FOR THE DONATION RECEIVED AND MAINTAINED REG ISTER FOR THIS PURPOSE. 8) AS PER 80G (5) (II) THE TRUSTEE IS NOT EXPRESSED FOR THE BENEFIT OF ANY PARTICULAR RELIGIOUS COMMUNITY OR CASTE. 9) THE TRUSTEE HAS FILED THE RETURN(S) OF INCOME FOR THE LAST THREE YEARS AND ACKNOWLEDGEMENT COPI ES WILL BE PRODUCED . 10) THE ASSES SEE FILED THE RE TURNS OF INCOME FOR THE A.Y.2011 - 12, 2012 - 13, 2013 - 14. 2 . M.A. NO.29/PNJ/2014 11) POSITION OF RELIGIOUS TRUST OR INSTITUTIONS UNDER SECTION 80G: SECTION 80G THE ENTITL EMENT FOR SEEKING APPROVAL U/S 80G I S CONFINED TO CHARITABLE TRUST U/S. 80G . THIS IS EMPHASIZED IN EXPLANATION 3 TO 80G. WHICH PROVIDES, IN THIS SECTION CHARITABLE PURPOSE DOES NOT INCLUDE ANY PURPOSE THE WHOLE OR SUBSTANTIALLY THE WHOLE OF WHICH IS OF RELIGIOUS NATURE. HOWEVER, FOR CHA RITABLE TRUST OR INSTITUTION SOME RELAXATION HAS BEEN MADE IN FINANCE ACT. 10 . YEARWISE COLLECTION OF BUILDING DONATION ARE BRIEFED. 1) A.Y.2011 - 12 2) A.Y.2012 - 13 3) A.Y.2013 - 14 2. WE HAVE GONE THROUGH THE MISCELLANEOUS APPLICATION AND WE FIND THAT WE ARE UNABLE TO KNOW WHY THIS MISCELLANEOUS APPLICATION IS FILED AS NO G ROUND IS DISCLOSED FOR FILING THIS MISCELLANEOUS APPLICATION. THEREFORE, WE ARE OF THE VIEW THAT THIS MISCELLANEOUS APPLICATI ON IS NOT TENABLE IN THE EYE OF LAW. MOREOVER, THE ASSESSEE HIMSELF HAS WI THDRAWN THIS APPEAL, ITA NO. 56 / PNJ/2012 ON 17107/2014. THEREFORE, WE DISMISS THIS MISCELLANEOUS APPLICATION. 3. IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY T HE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 17.10.2014. SD/ - SD/ - ( P.K. BANSAL) (D.T. GARASIA) ACCOUNTANT MEMBER JUDICIAL MEMBER PLACE : PANAJI / GOA DATED : 17.10.2014 P.S. - *PK* COPY TO : ( 1 ) APPELLANT ( 2 ) RESPONDENT ( 3 ) CIT CONCERNED ( 4 ) CIT(A) CONCERNED ( 5 ) D.R ( 6 ) GUARD FILE TRUE COPY, BY ORDER 3 . M.A. NO.29/PNJ/2014