M/s The Chambers Educational Society, Palakol v. The Commisioner of Income Tax, Rajahmundry

ITA 416/VIZ/2010 | 2009-2010
Pronouncement Date: 08-10-2010 | Result: Allowed

Appeal Details

RSA Number 41625314 RSA 2010
Assessee PAN AAATC3536F
Bench Visakhapatnam
Appeal Number ITA 416/VIZ/2010
Duration Of Justice 2 month(s) 13 day(s)
Appellant M/s The Chambers Educational Society, Palakol
Respondent The Commisioner of Income Tax, Rajahmundry
Appeal Type Income Tax Appeal
Pronouncement Date 08-10-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted DB
Tribunal Order Date 08-10-2010
Date Of Final Hearing 06-10-2010
Next Hearing Date 06-10-2010
Assessment Year 2009-2010
Appeal Filed On 26-07-2010
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. 41 6 /VIZAG/ 20 10 ASSESSMENT YEAR : 2009 - 10 THE CHAMBERS EDUCAT IONAL SOCIETY PALAKOL CIT RAJAHMUNDRY (APPELLANT) VS. (RESPONDENT) PAN NO. AAATC 3536F APPELLANT BY: SHRI S. RAMA RAO ADVOCATE RESPONDENT BY: SHRI D.S. SUNDER SINGH DR ORDER PER SHRI S.K. YADAV JUDICIAL MEMBER : - THIS APPEAL IS PREFERRED BY TH E ASSESSEE AGAINST THE ORDER OF THE CIT REFUSING THE REGISTRATION U/S 80G OF THE ACT ON THE GROUND THAT THE ASSESSEE SOCIETY WAS NOT REGISTERED UNDER A.P. CHARITABLE AND HINDU RELIGIOUS INSTITUTIONS AND ENDOWMENTS ACT 1987. 2. DURING THE COURSE OF HEAR ING OUR ATTENTION WAS INVITED TO THE ORDER OF THE TRIBUNAL IN THE CASE OF SRI KRISHNA CHAITANYA MISSION RAJAHMUNDRY VS. CIT IN ITA NO.3 25 /VIZAG/2010 IN WHICH IDENTICAL ISSUE WAS EXAMINED AND THE MATTER WAS RESTORED TO THE FILE OF THE CIT WITH THE DIRECTI ON TO RE - ADJUDICATE THE ISSUE BY PASSING A REASONED ORDER WITH REFERENCE TO THE PROVISIONS UNDER WHICH ASSESSEE IS REQUIRED TO HAVE REGISTRATION U/S 43(1) UNDER THE A.P. CHARITABLE AND HINDU RELIGIOUS INSTITUTIONS AND ENDOWMENTS ACT 1987. FOR OBTAINING A REGISTRATION U/S 80G OF THE I.T. ACT WITH THE SUBMISSION THAT SINCE THE ISSUE IS SQUARELY COVERED BY THE AFORESAID ORDER THE ORDER OF THE CIT BE SET ASIDE AND MATTER BE RESTORED TO HIS FILE FOR RE - ADJUDICATION OF THE ISSUE. 3 . WE HAVE CAREFULLY PERUSED T HIS ORDER OF THE TRIBUNAL IN THE CASE OF SRI KRISHNA CHAITANYA MISSION RAJAHMUNDRY VS. CIT IN ITA NO.325/VIZAG/2010 IN WHICH THE TRIBUNAL HAS HELD AS UNDER: - 2 ON PERUSAL OF THE ORDER OF THE CIT WE FIND THAT CIT HAS DENIED THE REGISTRATION ON THE GROUND THAT THE ASSESSEE TRUST WAS NOT REGISTERED U/S 43(1) OF THE A.P. CHARITABLE AND HINDU RELIGIOUS INSTITUTIONS AND ENDOWMENTS ACT 1987 SO AS TO CONFER A FULL - FLEDGED LEGAL STATUS UPON SUCH SOCIETIES/TRUSTS IN THE EYES OF THE RELEVANT LAWS REGULATING THEIR ACTIVITIES. IN HIS ORDER THE CIT THOUGH ADMITTED THAT THE ASSESSEE TRUST WAS REGISTERED UNDER THE INDIAN TRUST ACT BUT HE DID NOT GRANT REGISTRATION U/S 80G 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 TRUST REGISTERED WITH THE A.P. CHARITABLE AND HINDU RELIGIOUS INSTITUTIONS AND ENDOWMENTS ACT FOR REGISTRATION U/S 80G OF THE INCOME TAX ACT. THE LD. D.R. SOUGHT TIME FOR VERIFICATION. HE HOWEVER AGREED WIT H THE PROPOSAL THAT LET THE MATTER BE SENT BACK TO THE CIT WITH A SPECIFIC DIRECTION TO FIND OUT WHETHER IS IT A REQUIREMENT OF LAW TO HAVE THE TRUST REGISTERED UNDER A.P. CHARITABLE AND HINDU RELIGIOUS INSTITUTIONS AND ENDOWMENTS ACT FOR OBTAINING A REGIS TRATION U/S 80G OF THE ACT. BOTH THE PARTIES TO THE APPEAL HAVE AGREED TO THE 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 REGAR D. A REFERENCE OF THE SPECIFIC PROVISIONS UNDER WHICH THE ASSESSEE IS 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 80G OF THE I.T. ACT SHOULD ALSO BE MADE. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES . 4 . SINCE THE TRIBUNAL HAS TAKEN A PARTICULAR VIEW IN A SIMILAR SET OF FACTS WE FIND NO REASON TO TAKE A CONTRARY VIEW IN THIS APPEAL. WE THEREFORE FOLLOWIN G AFORESAID ORDER OF THE TRIBUNAL SET ASIDE THE ORDER OF CIT AND RESTORE THE MATTER TO HIS FILE WITH A DIRECTION TO RE - ADJUDICATE THE ISSUE BY PASSING A REASONED ORDER WITH REFERENCE TO THE SPECIFIC PROVISIONS UNDER WHICH THE ASSESSEE IS REQUIRED TO HAVE A REGISTRATION U/S 43(1) UNDER A.P. CHARITABLE AND HINDU RELIGIOUS INSTIT UTIONS AND ENDOWMENTS ACT 1987 FOR OBTAINING REGISTRATION U/S 80G OF THE I.T. ACT. 3 5 . IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED I N THE OPEN COURT ON 8.10.2010 SD/ - SD/ - (BR BASKARAN) (SUNIL KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER VG/SPS VISAKHAPATNAM DATED 8 TH OCTOBER 2010. COPY TO 1 THE CHAMBERS EDUCATIONAL S OCIETY LAJAPATHIROY PET PALAKOL - 534 260 W.G. DIST. 2 CIT RAJAHMUNDRY 3 THE CIT (A) RAJAHMUNDRY 4 THE DR ITAT VISAKHAPATNAM. 5 GUARD FILE. BY ORDER SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBU NAL VISAKHAPATNAM