M/s Mother India International, U.Kothapalli v. The Commissioner of Income Tax, Rajahmundry

ITA 150/VIZ/2010 | misc
Pronouncement Date: 05-08-2010 | Result: Allowed

Appeal Details

RSA Number 15025314 RSA 2010
Assessee PAN AABTM6346G
Bench Visakhapatnam
Appeal Number ITA 150/VIZ/2010
Duration Of Justice 4 month(s) 28 day(s)
Appellant M/s Mother India International, U.Kothapalli
Respondent The Commissioner of Income Tax, Rajahmundry
Appeal Type Income Tax Appeal
Pronouncement Date 05-08-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted DB
Tribunal Order Date 05-08-2010
Assessment Year misc
Appeal Filed On 08-03-2010
Judgment Text
ITA NOS. 542 OF 09 AND 150 OF 2010 MOTHER INDIA INTERNATIONAL U.KOTHAPALLI E.G.DISTT PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH VISAKHAPATNAM BEFORE: SHRI SUNIL KUMAR YADAV JUDICIAL MEMBER AND SHRI BR BASKARAN ACCOUNTANT MEMBER ITA NO.542/VIZAG/2009 & ITA NO.150/VIZAG/2010 ASSESSMENT YEAR: N.A MOTHER INDIA INTERNATIONAL U.KOTHAPALLI C.I.T. RAJAHMUNDRY (APPELLANT) PAN NO: AABTM 6346G VS. (RESPONDENT) APPELLANT BY: SHRI D.L.NARASIMHARAO ADVOCATE RESPONDENT BY: SHRI G.S.S. GOPINATH (DR) ORDER PER SHRI B. R. BASKARAN ACCOUNTANT MEMBER: THESE TWO APPEALS FILED BY THE ASSESSEE ARE DIRECT ED AGAINST THE SEPARATE ORDERS PASSED BY LEARNED CIT RAJAHMUNDRY. VIDE ORDER DATED 7 TH OCTOBER 2009 THE LEARNED CIT HAS REJECTED THE APP LICATION FILED BY THE ASSESSEE FOR RENEWAL OF RECOGNITION U/S 80G OF THE ACT. VIDE ORDER DATED 22 ND JANUARY 2010 THE LEARNED CIT HAS CANCELLED THE R EGISTRATION GRANTED TO THE ASSESSEE U/S 12AA OF THE IT ACT. THE ASSESS EE IS CHALLENGING BOTH THE ORDERS OF THE LEARNED CIT BEFORE US. 2. THE FACTS THAT BORNE OUT FROM THE RECORD ARE THA T WHILE PROCESSING THE APPLICATION FOR RENEWAL OF RECOGNITION U/S 80G OF THE ACT THE LEARNED CIT NOTICED THAT THE OBJECTIVES LISTED OUT IN S.NO. 23 24 AND 25 OF THE OBJECTS CLAUSE OF THE MEMORANDUM OF THE ASSESSEE AR E PURELY RELIGIOUS IN NATURE I.E. FOR UNDERTAKING EVANGELICAL ACTIVITIE S FOR SPREADING THE TEACHING ITA NOS. 542 OF 09 AND 150 OF 2010 MOTHER INDIA INTERNATIONAL U.KOTHAPALLI E.G.DISTT PAGE 2 OF 3 AND MESSAGE OF LORD JESUS CHRIST CONSTRUCTION OF C HURCHES SUPPORT TO THE PASTORS FOR CONDUCTING CHURCH ACTIVITIES AND DISTRI BUTION OF BIBLES PAMPHLETS AND OTHER GOSPEL MATERIAL RELATING TO CHRISTIANITY. HENCE THE LEARNED CIT REJECTED THE APPLICATION FOR RECOGNITION U/S 80G OF THE ACT AS SOME OF THE OBJECTS OF THE TRUST ARE RELIGIOUS IN NATURE. SUBS EQUENTLY BY AN ORDER DATED 22 ND JANUARY 2010 THE LEARNED CIT CANCELLED THE REGIST RATION GRANTED U/S 12AA OF THE ACT. AGGRIEVED BY BOTH THE ORDERS THE ASSESSEE IS IN APPEAL BEFORE US. 3. THE MAIN CONTENTION OF THE ASSESSEE IS THAT THE THREE OBJECTS NOTICED BY LEARNED CIT WERE CONTAINED IN THE PROPOSAL MADE BY THE ASSESSEE TO MAKE AMENDMENTS TO THE OBJECTS CLAUSE OF THE MEMORA NDUM OF ASSOCIATION. HOWEVER THE SAID PROPOSAL WAS NEVER PUT INTO EFFECT AS THE SAID PROPOSAL WAS WITHDRAWN. FURTHER THEY WERE NOT REGISTERED WITH THE REGISTRAR OF SOCIETIES WHO IS THE COMPETENT AUTHOR ITY TO GIVE EFFECT TO THE CHANGES TO THE MEMORANDUM OF THE SOCIETY. THUS ACCO RDING TO THE ASSESSEE THE LEARNED CIT HAS PASSED THESE TWO ORDE RS BY PLACING RELIANCE ON A DOCUMENT WHICH HAS NEVER COME INTO EFFECT. IN THIS CONNECTION THE ASSESSEE HAS SUBMITTED A CERTIFIED COPY OF OBJECT C LAUSE OF MEMORANDUM OF ASSOCIATION OBTAINED FROM THE REGISTRAR OF SOCIETIE S ON 15-03-2010. 4. ON THE BASIS OF SUBMISSIONS MADE BY THE ASSESSEE S COUNSEL AND THE CERTIFIED COPY OF OBJECT CLAUSE OF MEMORANDUM OF AS SOCIATION SUBMITTED BY THE ASSESSEE IN ITS PAPER BOOK WE NOTICE THAT THER E IS AN APPARENT CONTRADICTION WITH REGARD TO THE OBJECT CLAUSES NO. 23 24 & 25 BETWEEN THE ORDER OF THE LEARNED CIT AND THE CERTIFIED COPY OF THE OBJECTS CLAUSE OF THE MEMORANDUM OF ASSOCIATION. THE CONTENTION OF THE AS SESSEE IS THAT THE OBJECT CLAUSES NO.23 24 & 25 WHICH WERE GIVEN MUCH WEIGHTAGE BY LEARNED CIT WERE INCLUDED IN THE PROPOSALS FOR MAKI NG AMENDMENT TO THE ITA NOS. 542 OF 09 AND 150 OF 2010 MOTHER INDIA INTERNATIONAL U.KOTHAPALLI E.G.DISTT PAGE 3 OF 3 OBJECT CLAUSE AND THE SAME WAS NEVER GIVEN EFFECT T O. THUS ACCORDING TO THE ASSESSEE THERE IS APPARENT ERROR ON THE FACTS O N WHICH THE LEARNED CIT HAS PASSED THE IMPUGNED ORDERS. HENCE IN OUR VIEW THE MATTERS BEFORE US REQUIRE FRESH CONSIDERATION BY CONSIDERING THE CORR ECT SET OF FACTS. ACCORDINGLY WE REMIT BOTH THE MATTERS TO THE FILE O F THE LEARNED CIT FOR APPRECIATION OF CORRECT SET OF FACTS AND FOR PASSIN G APPROPRIATE ORDERS. 5. IN THE RESULT BOTH THE APPEALS OF THE ASSESSEE ARE TREATED AS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON 5 TH AUGUST 2010. SD/- SD/- (SUNIL KUMAR YADAV) (B R BASKARAN ) JUDICIAL MEMBER ACCOUNTANT MEMBER PVV/SPS VISAKHAPATNAM DATE: 05-08-2010. COPY TO 1 M/S. MOTHER INDIA INTERNATIONAL. REP BY SRI PILLI TIRUPATHIRAO CHAIRMAN U. KOTHAPALLI 533 447 EAST GODAVARI DISTT. 2. THE CIT RAJAHMUNDRY 3. THE DR ITAT VISAKHAPATNAM. 4. GUARD FILE. BY ORDER SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM