M/s General Baptist Trust, Kakinada v. The Commissioner of Income Tax, Rajahmundry

ITA 321/VIZ/2010 | misc
Pronouncement Date: 11-08-2010 | Result: Allowed

Appeal Details

RSA Number 32125314 RSA 2010
Assessee PAN AABTG3583D
Bench Visakhapatnam
Appeal Number ITA 321/VIZ/2010
Duration Of Justice 2 month(s) 14 day(s)
Appellant M/s General Baptist Trust, Kakinada
Respondent The Commissioner of Income Tax, Rajahmundry
Appeal Type Income Tax Appeal
Pronouncement Date 11-08-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted DB
Tribunal Order Date 11-08-2010
Assessment Year misc
Appeal Filed On 28-05-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH VISAKHAPATNAM BEFORE: SHRI SUNIL KUMAR YADAV JUDICIAL MEMBER AND SHRI BR BASKARAN ACCOUNTANT MEMBER ITA NO.317/VIZAG/2010 ASSESSMENT YEAR : N.A. GOLLAPALLI TARUN VEER PUSHKAR CHARITABLE TRUST KAKINADA CIT RAJAHMUNDRY (APPELLANT) VS. (RESPONDENT) PAN NO.AABTG 3583D ITA NO.318/VIZAG/2010 ASSESSMENT YEAR : N.A. M/S. INTERIOR FULL GOSPEL CHURCH MINISTRIES Z BHAVARAM E.G. DIST. CIT RAJAHMUNDRY (APPELLANT) VS. (RESPONDENT) PAN NO.AAAAN1994K ITA NO.319/VIZAG/2010 ASSESSMENT YEAR : N.A. SRI SHIRDI SAI CHARITABLE TRUST E.G. DIST. CIT RAJAHMUNDRY (APPELLANT) VS. (RESPONDENT) PAN NO.AAJTS 1202K ITA NO.320/VIZAG/2010 ASSESSMENT YEAR : N.A. SRI VASAVI CHARITABLE TRUST TUNI CIT RAJAHMUNDRY (APPELLANT) VS. (RESPONDENT) PAN NO.AABTV 2369Q ITA NO.321/VIZAG/2010 ASSESSMENT YEAR : N.A. GENERAL BAPTIST TRUST KAKINADA CIT RAJAHMUNDRY (APPELLANT) VS. (RESPONDENT) PAN NO.AABTG 3738J 2 ITA NO.322/VIZAG/2010 ASSESSMENT YEAR : N.A. SRI KOTA SATTEMMA AMMAVARI NITYA ANNADANA TRUST THIMMARAJUPALEM E.G. DIST. CIT RAJAHMUNDRY (APPELLANT) VS. (RESPONDENT) PAN NO.AAITS 7113A APPELLANT BY: SHRI D.L. NARASIMHA RAO ADVOCATE RESPONDENT BY: SHRI D.S. SUNDER SINGH DR ORDER PER BENCH:- THESE APPEALS ARE PREFERRED BY THE ASSESSEES AGAI NST THE ORDER OF THE CIT REFUSING THE REGISTRATION U/S 12AA OF THE ACT. 2. ON PERUSAL OF THE ORDER OF THE CIT WE FIND THAT CIT HAS DENIED THE REGISTRATION ON THE GROUND THAT THE ASSESSEE TRUSTS WERE NOT REGISTERED U/S 43(1) OF THE A.P. CHARITABLE AND HINDU RELIGIOUS IN STITUTIONS AND ENDOWMENTS ACT 1987 SO AS TO CONFER A FULL-FLEDGED LEGAL STAT US UPON SUCH SOCIETIES/TRUSTS IN THE EYES OF THE RELEVANT LAWS REGULATING THEIR A CTIVITIES. IN HIS ORDER THE CIT THOUGH ADMITTED THAT THE ASSESSEE TRUSTS WERE R EGISTERED UNDER THE INDIAN TRUST ACT BUT HE DID NOT GRANT REGISTRATION U /S 12AA OF THE I.T. ACT. DURING THE COURSE OF HEARING A SPECIFIC QUERY WAS RAISED FROM THE LD. D.R. THAT WHETHER IT IS A REQUIREMENT OF LAW TO HAVE THE TRUSTS REGISTERED WITH THE A.P. CHARITABLE AND HINDU RELIGIOUS INSTITUTIONS AN D ENDOWMENTS ACT FOR REGISTRATION U/S 12AA OF THE INCOME TAX ACT. THE L D. D.R. SOUGHT TIME FOR VERIFICATION. HE HOWEVER AGREED WITH THE PROPOSAL THAT LET THE MATTER BE SENT BACK TO THE CIT WITH A SPECIFIC DIRECTION TO FIND O UT WHETHER IS IT A REQUIREMENT OF LAW TO HAVE THE TRUSTS REGISTERED UN DER A.P. CHARITABLE AND HINDU RELIGIOUS INSTITUTIONS AND ENDOWMENTS ACT FOR OBTAINING A REGISTRATION U/S 12AA OF THE ACT. 3. BOTH THE PARTIES TO THE APPEALS HAVE AGREED TO T HE PROPOSAL AND WE ACCORDINGLY SET ASIDE THE ORDER OF CIT AND RESTORE THE MATTER TO HIS FILE WITH THE DIRECTIONS TO ADJUDICATE THE ISSUE BY PASSING A REASONED ORDER IN THIS 3 REGARD. A REFERENCE OF THE SPECIFIC PROVISIONS UND ER WHICH THE ASSESSEES ARE REQUIRED TO HAVE A REGISTRATION U/S 43(1) UNDER THE A.P. CHARITABLE AND HINDU RELIGIOUS INSTITUTIONS AND ENDOWMENTS ACT 1987 FOR OBTAINING A REGISTRATION U/S 12AA OF THE I.T. ACT SHOULD ALSO BE MADE. 4. IN THE RESULT THE APPEALS OF THE ASSESSEES ARE A LLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON 11.8.2010 SD/- SD/- (BR BASKARAN) (SUNIL KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER VG/SPS VISAKHAPATNAM DATED 11 TH AUGUST 2010 COPY TO 1 GOLLAPALLI TARUN VEER PUSHKAR CHARITABLE TRUST D .NO.16-23-4B ROAD NO.3 KAKINADA-533 001 EAST GODAVARI DISTRICT AP 2 INTERIOR FULL GOSPEL CHURCH MINISTRIES GODDATIPAL EM-CHIVARU Z.BHAVAVARAM KARAPA MANDAL E.G. DIST. 3 THE CHAIRMAN & PRESIDENT SRI SHIRDI SAI CHARITAB LE TRUST D.NO.5-31 PEDAPUDI MANDAL PEDAPUDI VILLAGE EAST GODAVARI DI ST. 4 THE SECRETARY VASAVI CHARITABLE TRUST CHAKKA SU RYANARAYANA AVOGA BUILDING BALAJI STREET TUNI EAST GODAVARI DISTRI CT 5 THE PRESIDENT GENERAL BAPTIST TRUST D.NO.2-202 VALASAPAKALA KAKINADA EAST GODAVARI DISTRICT. 6 EXECUTIVE OFFICER SRI KOTA SATTEMMA AMMAVARI NIT YA ANNADANA TRUST D.NO.1-212 THIMMARAJUPALEM NIDADAVOLE MANDAL EAS T GODAVARI DIST. 7 CIT RAJAHMUNDRY 8 THE CIT(A) RAJAHMUNDRY 9 THE DR ITAT VISAKHAPATNAM. 10 GUARD FILE. BY ORDER SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM