M/s Chagallu Lions Charitable Trust, Chagallu v. The Commissioner of Income Tax, Rajahmundry

ITA 418/VIZ/2010 | misc
Pronouncement Date: 08-10-2010 | Result: Allowed

Appeal Details

RSA Number 41825314 RSA 2010
Assessee PAN AABTC1097Q
Bench Visakhapatnam
Appeal Number ITA 418/VIZ/2010
Duration Of Justice 2 month(s) 11 day(s)
Appellant M/s Chagallu Lions Charitable Trust, Chagallu
Respondent The Commissioner 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 misc
Appeal Filed On 28-07-2010
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 8 /VIZAG/ 20 10 ASSESSMENT YEAR : N.A. M/S. CHAGALLU LIONS CH ARITABLE TRUST CHAGALLU CIT RAJAHMUNDRY (APPELLANT) VS. (RESPONDENT) PAN NO. AABTC 1097Q APPELLANT BY: SHRI G.V.N. HARI CA RESPONDENT BY: SHRI D.S. SUNDER SINGH DR ORDER PER SHRI S.K. YADAV JUDICIAL MEMBER : - THIS APPEAL IS PREFERRED BY THE AS SESSEE AGAINST THE ORDER OF THE CIT REFUSING THE REGISTRATION U/S 12AA 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 HEARING OUR ATTENTION WAS INVITED THAT THIS APPEAL IS FILED LATE BY 21 DAYS. TH E DELAY IN FILING OF THE APPEAL WAS DULY EXPLAINED AND WE ACCORDINGLY CONDONE THE DELAY AND ADMIT THE APPEAL FOR HEARING. DURING THE COURSE OF HEARING OUR ATTENTION WAS ALSO INVITE D TO THE ORDER OF THE TRIBUNAL IN THE CASE OF M/S. SRI SARASWATHI EDUCATIONAL SOCIETY AMALAPURAM VS. CIT IN ITA NO.390/VIZAG/2010 IN WHICH IDENTICAL ISSUE WAS EXAMINED AND THE MATTER WAS RESTORED TO THE FILE OF THE CIT WITH THE DIRECTION 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 12A A 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. 2 3 . WE HAVE CAREFULLY PERUSED THIS ORDER OF THE TR IBUNAL IN THE CASE OF M/S. SRI SARASWATHI EDUCATIONAL SOCIETY AMALAPURAM VS. CIT IN ITA NO.390/VIZAG/2010 IN WHICH THE TRIBUNAL HAS HELD AS UNDER: - 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 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 TRUST REGISTERED WITH THE A.P. CHARITABLE AND HINDU RELIGIOUS INSTITUTIONS AND ENDOWMENTS ACT FOR REGISTRATION U/S 12AA OF THE INCOME TAX ACT. THE LD. D.R. SOUGHT TIME FOR VERIFICATION. HE HOWEVER AGREED WITH THE PR OPOSAL 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 REGISTRATION U/S 12AA 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 REGARD. 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 12AA 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 FOLLOWING AFO RESAID 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 REG ISTRATION U/S 43(1) UNDER A.P. CHARITABLE AND HINDU RELIGIOUS INSTIT UTIONS AND ENDOWMENTS ACT 1987 FOR OBTAINING REGISTRATION U/S 12AA OF THE I.T. ACT. 3 5 . IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN TH E 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 SECRETARY CHAGALLU LIONS CHA RITABLE TRUST SRI RAJARAJESWARI SCHOOL STREET CHAGALLU 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 TRIBUNAL VISAKHAPATNAM