SETH CHUNILAL MEMORIAL TRUST, MUMBAI v. DIT (E), MUMBAI

ITA 4151/MUM/2010 | misc
Pronouncement Date: 08-10-2010 | Result: Allowed

Appeal Details

RSA Number 415119914 RSA 2010
Assessee PAN AAATS0283M
Bench Mumbai
Appeal Number ITA 4151/MUM/2010
Duration Of Justice 4 month(s) 18 day(s)
Appellant SETH CHUNILAL MEMORIAL TRUST, MUMBAI
Respondent DIT (E), MUMBAI
Appeal Type Income Tax Appeal
Pronouncement Date 08-10-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted E
Tribunal Order Date 08-10-2010
Date Of Final Hearing 30-09-2010
Next Hearing Date 30-09-2010
Assessment Year misc
Appeal Filed On 21-05-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES E MUMBAI BEFORE SHRI D.MANMOHAN VICE PRESIDENT AND SHRI T.R . SOOD AM I.T.A. NO.4151/MUM/2010 SETH CHUNILAL MEMORIAL TRUST 31 VIJAY DEEP 31 B.G. KHER MARG MUMBAI-400 006 PAN : AAATS0283M DIRECTOR OF INCOME TAX (EXEMPTION) MUMBAI. (APPELLANT) VS. (RESPONDENT) APPELLANT BY : SHRI SATISH MODY RESPONDENT BY : SHRI D. SONGATE ORDER PER T.R. SOOD (AM) : 1. THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED A GAINST THE ORDER DATED 10/03/2010 OF DIRECTOR OF INCOME TAX (EXEMPTI ON) MUMBAI. 2. IN THIS APPEAL ASSESSEE HAS RAISED THE FOLLOWIN G GROUNDS:- 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE C ASE AND IN LAW THE DIRECTOR OF INCOME TAX (EXEXMPTION) MUMBAI ERRED IN DENYING THE APPELLANT THE APPROVAL UNDER SECTION 80 G OF THE ACT FAILING TO APPRECIATE THE FACT THAT THE APPELL ANT HAD SATISFIED ALL THE CONDITIONS REQUIRED FOR SUCH APPR OVAL AND THE APPROVAL UNDER SECTION 80G OUGHT TO HAVE BEEN GRANT ED TO THE APPELLANT. 2 2. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CAS E AND IN LAW THE DIRECTOR OF INCOME TAX (EXEMPTION) MUMBAI E RRED ON RELYING ON THE CASE LAWS AS CITED IN THE BODY OF TH E ORDER WHILE DENYING THE APPROVAL UNDER SECTION 80G OF THE ACT T O THE APPELLANT WITHOUT APPRECIATING THAT THE SAID CASE LAWS CITED WERE NOT APPLICABLE TO THE FACTS OF THE APPLICANT C ASE NOR THE RATIOS LAID DOWN IN THE SAID CASE LAWS WERE APPLICA BLE TO THE FACTS OF THE APPELLATE CASE. 2. AFTER HEARING BOTH THE PARTIES WE FIND THAT THE ASSESSEE HAS FILED AN APPLICATION ON 04/11/2009 FOR GRANTING OF CERTIF ICATE U/S 80G. THE LEARNED DIRECTOR OF INCOME TAX (EXEMPTION) NOTED THAT THE T RUST IS APPROVED U/S 12A BUT IT IS NOT CARRYING OUT ANY CHARITABLE ACTIVITIE S FOR THE LAST THREE YEARS. THEREFORE HE REFUSED TO GRANT THE CERTIFICATE U/S 80 G. 3. BEFORE US THE LEARNED COUNSEL OF THE ASSESSEE S UBMITTED THAT THE ASSESSEE IS APPROVED TRUST U/S.12A. IN EARLIER YEAR S THE ASSESSEE HAS CONSTRUCTED THE SCHOOL AND HOSPITAL WHICH WAS ULTIM ATELY HANDED OVER TO THE GOVERNMENT. SINCE IT HAS NOT RECEIVED ANY DONAT ION IN LAST 3 YEARS THAT IS WHY NO EXPENDITURE COULD BE INCURRED FOR CHARITABLE ACTIVITIES. BUT THE FACT REMAINS THAT ASSESSEE IS A CHARITABLE TRUST. 4. ON THE OTHER HAND THE LEARNED DR STRONGLY RELIE D ON THE ORDERS OF DIT (E). 3 5. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS CAREFU LLY AND FIND THAT IT WAS STATED BEFORE US THAT ASSESSEE HAS ALRE ADY CONSTRUCTED A SCHOOL AND HOSPITAL WHICH WERE HANDED OVER TO THE GOVERNME NT. THIS SHOWS THAT THE ASSESSEE HAD CARRIED OUT CHARITABLE ACTIVITIES. 6. THEREFORE WE SET ASIDE THE ORDER OF THE LEARNE D DIT(E) AND REMIT THE MATTER BACK TO HIS FILE FOR RECONSIDERATI ON OF THE ISSUE. IF ASSESSEE HAS REALLY CONSTRUCTED THE SCHOOL AND HOSPITAL WHIC H WERE ULTIMATELY HANDED OVER TO THE GOVERNMENT THEN CERTIFICATE U/S. 80G SHOULD BE GRANTED. 7. IN THE RESULT APPEAL IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED ON THIS 8 TH DAY OF OCTOBER 2010. SD/- SD/- D.MANMOHAN T.R. SOOD VICE PRESIDENT ACCOUNTANT MEMBER MUMBAI DT: 8 TH OCTOBER 2010. 4 COPY FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE C.I.T. 4. CIT (A) 5. THE DR E - BENCH ITAT MUMBAI //TRUE COPY// BY ORDER ASSISTANT REGISTRAR ITAT MUMBAI BENCHES MUMBAI ROSHANI