Aces Handicap Welfare Charitable Trust,, Navsari v. The CIT,, Valsad

ITA 3096/AHD/2013 | misc
Pronouncement Date: 29-09-2016 | Result: Allowed

Appeal Details

RSA Number 309620514 RSA 2013
Assessee PAN AADTA7774N
Bench Ahmedabad
Appeal Number ITA 3096/AHD/2013
Duration Of Justice 2 year(s) 9 month(s) 3 day(s)
Appellant Aces Handicap Welfare Charitable Trust,, Navsari
Respondent The CIT,, Valsad
Appeal Type Income Tax Appeal
Pronouncement Date 29-09-2016
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted B
Tribunal Order Date 29-09-2016
Date Of Final Hearing 20-09-2016
Next Hearing Date 20-09-2016
Assessment Year misc
Appeal Filed On 26-12-2013
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH AHMADABAD BEFORE: SHRI RAJPAL YADAV JUDICIAL MEMBER SHRI AMARJIT SINGH ACCOUNTANT MEMBER ITA NO. 3096/AHD/2013 ASSESSMENT YEAR :N.A. ACES HANDICAP WELFARE CHARITABLE TRUST PANCHAL ORTHO HOSPITAL NR. BUS DEPOT BILIMORA GANDEVI TALUKA DISTRICT: NAVSARI V S . THE COMMISSIONER OF INCOME TAX SURYAPRAKASH CHAMBER DHARAMPUR ROAD VALSAD PAN NO. AADTA7774N (APPELLANT) .. (RESPONDENT) /BY ASSESSEE SHRI MITISH S. MODI A.R. /BY REVENUE SHRI JAGDISH CIT D.R. /DATE OF HEARING 20.09.2016 /DATE OF PRONOUNCEMENT 29.09.2016 O R D E R PER AMARJIT SINGH A.M.: THIS APPEAL IS DIRECTED AT THE INSTANCE OF ASSESSEE AGAINST THE ORDER OF LD. CIT VALSAD DATED 25.10.2013 PASSED ON FOLLOWI NG GROUNDS: (1) THE LEARNED CIT VALSADS ORDER IS CONTRADICTO RY TO LAW AND FACTS OF THE CASE AND HENCE LIABLE TO BE QUASHED. ITA NO. 3096/AHD/13 (ACES HANDICAP WELFARE CHARITAB LE TRUST VS. CIT) PAGE 2 (2) THE LEARNED CIT VALSAD HAS ERRED IN DENYING AP PROVAL U/S 80G(5) OF THE ACT WITHOUT CONSIDERING ON MERITS THE DOCUMENTA RY EVIDENCES/EXPLANATIONS FURNISHED BEFORE HIM TO SATI SFY HIMSELF ABOUT THE GENUINENESS OF THE ACTIVITIES CARRIED OUT BY TH E APPLICANT TRUST AND HENCE HIS ACTION IN REFUSING TO GRANT APPROVAL IS ARBITRARY BAD IN LAW AND NOT JUSTIFIED. 2. THE ASSESSEE IS A CHARITABLE TRUST FOR ADVANCEME NT OF MEDICAL RELIEF TO ESTABLISH AND MAINTAIN HOSPITALS DISPENSARIES REH ABILITATION CENTRE. IN THIS CASE ASSESSEE HAS FILED APPLICATION ON 30.04.2013 U/S.80G(5)(VI) OF THE INCOME TAX ACT FOR GRANT OF APPROVAL TO THE CIT. C IT REJECTED THE APPLICATION OF ASSESSEE BY STATING THAT APPLICATION HAS NOT BEEN ACCOMPANIED BY ANY ACCOUNTS AT ALL NO AMOUNT HAS BEEN CLAIMED TO BE SPENT ON THE OBJECT OF THE TRUST TILL THE DATE OF MAKING APPLICATION. IN THIS CONNECTION CIT STATED THAT ASSESSEE WAS ASKED ABOUT THE DETAIL OF ACTIVIT IES CARRIED OUT WITH EVIDENCES AND HELD THAT ASSESSEE HAS NOT DISPUTED T HAT CHARTIABLE ACTIVITIES WERE NOT DONE BEFORE THE FILING OF APPLICATION. TH E REPORT OF A.O. ALSO CERTIFIED THE SAME SO THE CIT HAS REJECTED THE CL AIM STATING THAT THE BASIC CONDITION OF GRANT OF REGISTRATION WAS NOT FULFILLE D BY ASSESSEE. 3. DURING THE COURSE OF PROCEEDINGS BEFORE US LD. A.R. STATED THAT VIDE LETTER DATED 11.10.2013 ASSESSEE TRUST HAS SUBMITT ED TO THE CIT THE AUDITED BOOKS OF ACCOUNT FOR THE YEAR ENDING 31ST MARCH 20 13 AND PROVISIONAL BOOKS OF ACCOUNT TILL 30 TH SEPTEMBER 2013 AND THE ACTIVITIES CARRIED OUT BY THE TRUST TILL DATE. BEFORE US HE SUBMITTED THE NAME OF 3 P ATIENTS WITH THE DATE OF TREATMENT AND COST OF TREATMENT PROVIDED TO THOSE P ATIENTS. I. PATIENTS NAME: JAYWARDHAN RANA DIAGNOSIS: RIGHT TRANS TIBIAL AMPUTEE TREATMENT: FITTED WITH RIGHT BELOW KNEE ARTIFICIAL LIMB DATE: 12 TH MAY 2013 COST OF TREATMENT: RS.38 000/- ITA NO. 3096/AHD/13 (ACES HANDICAP WELFARE CHARITAB LE TRUST VS. CIT) PAGE 3 II. PATIENTS NAME: MRS. SUMAN JADAV DIAGNOSIS: LEFT TRANS TIBIAL AMPUTEE (DIABETIC) TREATMENT: FITTED WITH LEFT BELOW KNEE ARTIFICIAL L IMB WITH SILICONE GEL LINER DATE: 28 TH MAY 2013 COST OF TREATMENT: RS.48 000/- III. PATIENTS NAME: MR. MOHAMMADALI MEHABOOBALI SA YYED DIAGNOSIS: BOTH KNEE OSTEO ARTHRITIS TREATMENT: FITTED WITH PALFIC O.A KNEE BRACE DATE: 3 RD JULY 2013 COST OF TREATMENT: RS.8 000/- ON THE OTHER HAND LD. D.R. STATED THAT FROM THE AU DITED ACCOUNTS OF THE TRUST IT IS EVIDENT THAT NO ACTIVITIES WERE CARRIED OUT B Y THE ASSESSEE TRUST. SO THE CIT HAS RIGHTLY REJECTED THE CLAIM OF ASSESSEE FOR REGISTRATION U/S.80G OF THE ACT. 4. WE HAVE HEARD BOTH THE SIDES AND PERUSED THE MAT ERIAL ON RECORD CAREFULLY. IN THIS CASE THE ASSESSEE IS DULY REGI STERED UNDER SECTION 12AA VIDE THE CERTIFICATE ISSUED BY CIT VALSAD DATED 28 .03.2013 THAT IS THE FIRST CONDITION REGARDING ESTABLISHMENT OF TRUST FOR CHAR ITABLE PURPOSE. ON PERUSAL OF SECTION 80G(5) AS WELL AS RULE 11AA WHAT IS REQ UIRED TO BE SEEN WHETHER THE INSTITUTION/FUND HAS BEEN ESTABLISHED IN INDIA FOR CHARITABLE PURPOSE OR NOT AND IT LAYS CERTAIN ADDITIONAL CONDITIONS WHICH ARE REQUIRED TO BE FULFILLED. RULE 11AA PROVIDE REQUIREMENTS FOR APPROVAL OF AN I NSTITUTION OR FUND UNDER SECTION 80G. NOW ONCE THE REGISTRATION U/S.12AA OF THE ACT HAS BEEN GRANTED THE APPROVAL UNDER SECTION 80G OF THE ACT W ILL DEPEND UPON THE FULFILLMENT ONE OR MORE OF THE CONDITIONS SPECIFIED IN SECTION 80G(5) OF THE ITA NO. 3096/AHD/13 (ACES HANDICAP WELFARE CHARITAB LE TRUST VS. CIT) PAGE 4 ACT. WE NOTICED THAT VIDE LETTER DATED 25.10.2013 THE COMMISSIONER OF INCOME TAX VALSAD HAS REJECTED THE GRANT OF REGIST RATION ON THE REASONING THAT BASIC CONDITION OF GRANT OF REGISTRATION ARE N OT MET BUT WE FIND THAT THE NON-FULFILLMENT OF SPECIFIED CONDITIONS AS PER SECT ION 80G(5) OF THE ACT HAVE NOT BEEN ELABORATED IN DETAILS IN THE ABOVE STATED LETTER. 5. AFTER CONSIDERING THE FACTS AND CIRCUMSTANCES AS STATED ABOVE IN THIS ORDER WE ALLOW THE ASSESSEE TO MAKE A FRESH APPLIC ATION TO THE ADMINISTRATION CIT FOR DECIDING AFRESH ACCORDING TO THE FULFILLMEN T OF CONDITIONS SPECIFIED IN SECTION 80G(5) OF THE ACT ALONG WITH REQUIREMENT OF SECTION 11AA OF THE INCOME TAX RULES. 6. IN THE RESULT THE APPEAL FILED BY ASSESSEE IS A LLOWED FOR STATISTICAL PURPOSE. THIS ORDER PRONOUNCED IN OPEN COURT ON 29.09.2 016 SD/- SD/- ( RAJPAL YADAV) (AMARJIT SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED 29 /09/2016 TRUE COPY S.K.SINHA / COPY OF ORDER FORWARDED TO:- 1. / APPELLANT 2. / RESPONDENT 3. ! '# $ / CONCERNED CIT 4. $ - / CIT (A) 5. %&' (('# '# ! / DR ITAT AHMEDABAD 6. '+ / GUARD FILE. BY ORDER/ / '# !