ACIT, Rewari v. M/s. Baba Samtai Nath Charitable Trust, Haryana

ITA 1194/DEL/2010 | 2006-2007
Pronouncement Date: 04-11-2011 | Result: Dismissed

Appeal Details

RSA Number 119420114 RSA 2010
Assessee PAN AABTB2965N
Bench Delhi
Appeal Number ITA 1194/DEL/2010
Duration Of Justice 1 year(s) 7 month(s) 18 day(s)
Appellant ACIT, Rewari
Respondent M/s. Baba Samtai Nath Charitable Trust, Haryana
Appeal Type Income Tax Appeal
Pronouncement Date 04-11-2011
Appeal Filed By Department
Order Result Dismissed
Bench Allotted A
Tribunal Order Date 04-11-2011
Date Of Final Hearing 03-11-2011
Next Hearing Date 03-11-2011
Assessment Year 2006-2007
Appeal Filed On 17-03-2010
Judgment Text
ITA NO. 1194/DEL/2010 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A NEW DELHI BEFORE SHRI RAJPAL YADAV JUDICIAL MEMBER AND SHRI SHAMIM YAHYA ACCOUNTANT MEMBER I.T.A. NO. 1194/DEL/2010 A.Y. : 2006-07 ASSTT. COMMISSIONER OF INCOME TAX CIRCLE REWARI AAYAKAR BHAVAN MODEL TOWN REWARI (HARYANA)- 123401 VS. M/S BABA SAMTAI NATH CHARITABLE TRUST VILLAGE NAWAAN DISTT. MOHINDERGARH (PAN/GIR NO. : AABTB 2965N) (APPELLANT ) (APPELLANT ) (APPELLANT ) (APPELLANT ) (RESPONDENT ) (RESPONDENT ) (RESPONDENT ) (RESPONDENT ) ASSEESSEE BY : APPLICATION FOR ADJOURNMENT REJECTED DEPARTMENT BY : MRS. SRUJANI MOHANTY SR. D.R. ORDER ORDER ORDER ORDER PER SHAMIM YAHYA: AM PER SHAMIM YAHYA: AM PER SHAMIM YAHYA: AM PER SHAMIM YAHYA: AM THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) DATED 08.1.2 010 PERTAINING TO ASSESSMENT YEAR 2006-07. 2. THE GROUND RAISED IS THAT LD. COMMISSIONER OF INCO ME TAX (APPEALS) HAS ERRED IN LAW AND FACTS IN DELETING TH E ADDITION MADE ON ACCOUNT OF EXPENDITURE INCURRED FOR NON-CHARITABLE PURPOSE MERELY ON THE GROUNDS THAT THE ASSESSEE HAS BEEN GRANTED REG ISTRATION U/S. 12AA IGNORING THE FACTS THAT THE ASSESSEE HAS NOT INCURRED QUALIFYING EXPENDITURE ON CHARITABLE ACTIVITIES AS REQUIRED U/ S. 11 & 12. 3. IN THIS CASE ASSESSING OFFICER NOTED THAT ASSES SEE SOCIETY DERIVED INCOME FROM THE DONATION. HE NOTED THAT A SSESSEE SOCIETY ITA NO. 1194/DEL/2010 2 WAS FORMED FOR THE WELFARE OF COWS CONSTRUCTION OF GAUSHALA IMPARTING EDUCATION / SCHOLARSHIP TO BACKWARD CLASS ES AND STS HELP TO DISABLED PERSON ORGANIZATION OF BLOOD DONATION CAMP AND OTHER SOCIAL WORKS CULTURAL AND DEVELOPMENT AND WELFARE OF RURAL YOUTH AND GENERAL PUBLIC BUT IT WAS NOTICED DURING THE ASSESSMENT PROC EEDINGS THAT THE ASSESSEE SOCIETY HAS NOT INCURRED EXPENDITURE ON CH ARITABLE OBJECTS. THE EXPENSES INCURRED WERE MAINLY ON SALARY TO EMPLO YEES MAINTENANCE AND REPAIR OF DHARMSHALA PURCHASING OF C ARS AND INVESTMENT IN FDRS. FURTHER ASSESSING OFFICER NOT ED THAT ASSESSEE WAS NOT REGISTERED U/S 12AA OF THE ACT THEREFORE IT WAS NOT ENTITLED TO EXEMPTION U/S 11(1) OF THE ACT. ASSESSING OFFICER PROCEEDED TO MAKE THE ASSESSMENT AT ` 11 39 790/-. 4. UPON ASSESSEES APPEAL LD. COMMISSIONER OF INCOME TAX (APPEALS) NOTED THAT LD. COMMISSIONER OF INCOME TAX R OHTAK HAS GRANTED REGISTRATION U/S 12AA FROM 11.3.2005. THER EFORE THE ASSESSEES INCOME WAS ELIGIBLE FOR EXEMPTION. HE NCE THE ADDITION MADE BY THE ASSESSING OFFICER WAS DELETED. 5. AGAINST THE ABOVE ORDER THE REVENUE IS IN APPEAL BEFORE US. 6. NONE APPEARED ON BEHALF OF THE ASSESSEE. HOWEV ER ADJOURNMENT PETITION WAS RECEIVED WHICH HAS BEEN RE JECTED BY US. WE HAVE HEARD THE LD. DEPARTMENTAL REPRESENTATIVE AND P ERUSED THE RECORDS. WE FIND THAT ASSESSING OFFICER HAD MADE THE ASSESSMENT ON THE PREMISE THAT ASSESSEE SOCIETY IS NOT REGISTERED U/S 12AA OF THE IT ACT. HOWEVER THE LD. COMMISSIONER OF INCOME TAX (APP EALS) HAS GIVEN A FINDING THAT C.I.T.(ROHTAK) HAS GRANTED REG ISTRATION U/S 12AA OF THE ASSESSEE SOCIETY FROM 11.3.2005. UNDER THE CI RCUMSTANCES WE DO ITA NO. 1194/DEL/2010 3 NOT FIND ANY INFIRMITY IN THE ORDER OF THE LD. COMMIS SIONER OF INCOME TAX (APPEALS). ACCORDINGLY WE UPHOLD THE SAME. 7. IN THE RESULT THE APPEAL FILED BY THE REVENUE S TANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 04/11/2011. SD/- SD/- [ [[ [RAJPAL YADAV RAJPAL YADAV RAJPAL YADAV RAJPAL YADAV] ]] ] [SHAMIM YAHYA] [SHAMIM YAHYA] [SHAMIM YAHYA] [SHAMIM YAHYA] JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER DATE 04/11/2011 SRB COPY FORWARDED TO: COPY FORWARDED TO: COPY FORWARDED TO: COPY FORWARDED TO: - -- - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR ITAT TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT DELHI BENCHES