Dhanpat Rai Sachedeva Memorial Charitable Trust, Agra v. CIT, Agra

ITA 436/AGR/2009 | 2009-2010
Pronouncement Date: 29-03-2011 | Result: Allowed

Appeal Details

RSA Number 43620314 RSA 2009
Assessee PAN AABTD2444E
Bench Agra
Appeal Number ITA 436/AGR/2009
Duration Of Justice 1 year(s) 4 month(s) 30 day(s)
Appellant Dhanpat Rai Sachedeva Memorial Charitable Trust, Agra
Respondent CIT, Agra
Appeal Type Income Tax Appeal
Pronouncement Date 29-03-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted DB
Tribunal Order Date 04-04-2011
Date Of Final Hearing 29-03-2011
Next Hearing Date 29-03-2011
Assessment Year 2009-2010
Appeal Filed On 30-10-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH AGRA BEFORE SHRI P.K. BANSAL ACCOUNTANT MEMBER AND SHRI H.S. SIDHU JUDICIAL MEMBER ITA NO. 436/AGRA/2009 ASSTT. YEAR : 2009-10 DHANPAT RAI SACHDEVA VS. COMMISSIONER OF MEMORIAL CHARITABLE TRUST INCOME-TAX-I AGRA. COMMERCE HOUSE CIVIL LINES CHURCH ROAD AGRA. (PAN : AABTD 2444 E) (APPELLANT) (RESPONDENT) FOR APPELLANT : SHRI NAVIN GARGH ADVOCATE. FOR RESPONDENT : SHRI A.K. SHARMA JR. DR ORDER PER P.K. BANSAL A.M. : THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINS T THE ORDER OF COMMISSIONER OF INCOME- TAX PASSED U/S. 12AA OF THE INCOME-TAX ACT REFUSIN G THE REGISTRATION TO THE ASSESSEE. 2. AFTER HEARING THE RIVAL SUBMISSIONS WE ARE OF T HE VIEW THAT AT THE TIME OF REGISTRATION U/S. 12A THE CIT(A) HAS TO LOOK INTO THE GENUINENESS OF THE ACTIVITIES OF THE TRUST OR THE INSTITUTION ALONGWITH ITS OBJECTS. WE HAVE GONE THROUGH THE ORD ER OF CIT PASSED U/S. 12AA. THE CIT HAS REFUSED THE REGISTRATION TO THE TRUST AS ACCORDING TO HIM THE ACTIVITIES OF THE TRUST BEGAN IN APRIL 2009 AND NO ACTIVITIES HAVE BEEN CARRIED OUT DURING THE YEAR ENDING ON 31.03.2008 AND 31.03.2009. MERELY BECAUSE THE ACTIVITIES HAVE NOT BEEN CARRIED OUT DURING THE YEAR DOES NOT MEAN THAT THE TRUST IS NOT GENUINE. UNDER THESE FAC TS AND CIRCUMSTANCES OF THE CASE WE SET SIDE THE ORDER OF CIT AND DIRECT HIM TO LOOK INTO THE OB JECTS OF THE TRUST AND GIVE A CLEAR CUT FINDING WHETHER THE TRUST HAS BEEN CREATED FOR GENUINE ACTI VITIES OR NOT. IN CASE HE FINDS THAT THE ACTIVITIE S 2 OF THE TRUST ARE GENUINE THE TRUST SHOULD BE ALLOW ED REGISTRATION U/S. 12AA IN ACCORDANCE WITH LAW. 2. IN THE RESULT THE APPEAL STANDS ALLOWED FOR STA TISTICAL PURPOSES. THE ORDER PRONOUNCED IN THE OPEN COURT ON 29.03.20 11 SD/- SD/- (H.S. SIDHU) (P.K. BANSAL) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 4 TH APRIL 2011 *AKS/- COPY OF THE ORDER FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. CIT(A) BY ORDER 4. CIT CONCERNED 5. DR ITAT AGRA 6. GUARD FILE ASSISTANT REGISTRAR TRUE COPY