M/s Society of Daughters of St. Camillus, Tadepallegudem v. The ITO, Ward-1, Tadepallegudem

ITA 440/VIZ/2010 | misc
Pronouncement Date: 21-12-2010 | Result: Allowed

Appeal Details

RSA Number 44025314 RSA 2010
Assessee PAN AAEAS7219L
Bench Visakhapatnam
Appeal Number ITA 440/VIZ/2010
Duration Of Justice 3 month(s) 19 day(s)
Appellant M/s Society of Daughters of St. Camillus, Tadepallegudem
Respondent The ITO, Ward-1, Tadepallegudem
Appeal Type Income Tax Appeal
Pronouncement Date 21-12-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted DB
Tribunal Order Date 21-12-2010
Date Of Final Hearing 09-12-2010
Next Hearing Date 09-12-2010
Assessment Year misc
Appeal Filed On 01-09-2010
Judgment Text
ITA 440 /VIZ/2010 SOCIETY OF DAUGHTERS OF ST. CAMILLUS TADEPALLIGUDEM IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH VISAKHAPATNAM BEFORE: SHRI SUNIL KUMAR YADAV JUDICIAL MEMBER AND SHRI BR BASKARAN ACCOUNTANT MEMBER ITA NO. 440 /VIZAG/ 20 10 ASSESSMENT YEAR : N.A. SOCIETY OF DAUGHTERS OF ST. CAMILLUS TADEPALLIGUDEM ITO WARD - 1 TADEPALLIGUDEM (APPELLANT) VS. (RESPONDENT) PAN NO.AAEAS 7219L APPELLANT BY: SHRI G.V.N. HARI CA RESPONDENT BY: SHRI J. SIRI KUMAR DR ORDER PER SHRI S.K. YADAV JUDICIAL MEMBER : - THIS APPEAL IS PREFE RRED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT REFUSING THE REGISTRATION U/S 80G 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 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 AS SESSEE 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 REGIST ERED 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 WITH THE PROPOSAL THAT LET THE MATTER BE SENT BACK TO THE CIT W ITH 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 80G OF THE ACT. ITA 440/VIZ/2010 SOCIETY OF DAUGHTERS OF ST. CAMILLUS TADEPALLIGUDEM 2 3. BOTH THE PARTIES TO THE APPE AL 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 80G OF THE I.T. ACT SHOULD ALSO BE MADE. 4. IN THE RESULT THE APPEAL OF THE ASSESSE E IS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON 21 - 12 - 20 10 SD/ - SD/ - (BR BASKARAN) (SUNIL KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER VG/SPS VISAKHAPATNAM DATED 21 - 12 - 20 10 COPY TO 1 THE PRESIDENT SOCIETY OF DAUGHTERS OF ST. CAMILLUS KAKAKATLA TADEPALLIGUDEM 2 ITO WARD - 1 TADEPALLIGUDEM 3 THE CI T RAJAHMUNDRY 4 THE CIT (A) RAJAHMUNDRY 5 THE DR ITAT VISAKHAPATNAM. 6 GUARD FILE. BY ORD ER SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM