ITO, Calicut v. Bethany Sisters, Wynad

ITA 477/COCH/2010 | 2000-2001
Pronouncement Date: 29-02-2012

Appeal Details

RSA Number 47721914 RSA 2010
Assessee PAN AAAAB0755E
Bench Cochin
Appeal Number ITA 477/COCH/2010
Duration Of Justice 1 year(s) 6 month(s) 24 day(s)
Appellant ITO, Calicut
Respondent Bethany Sisters, Wynad
Appeal Type Income Tax Appeal
Pronouncement Date 29-02-2012
Appeal Filed By Department
Bench Allotted DB
Tribunal Order Date 29-02-2012
Assessment Year 2000-2001
Appeal Filed On 04-08-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH COCHIN BEFORE: SHRI N.R.S.GANESAN JUDICIAL MEMBER AND SHRI B.R. BASKARAN ACCOUNTANT MEMBER ITA NOS. 476 & 477/COCH/2010 ASSESSMENT YEAR : 2000-01 & 2001-02 I.T.O. WARD-1(4) CALICUT BATHANY SISTERS BATHANY PROVINCIAL HOUSE SULTHAN BATHERY WAYANAD. [PAN: AAAAB 0755E] (APPELLANT) VS. (RESPONDENT) APPELLANT BY: SMT. VIJAYAPRABHA JR. DR RESPONDENT BY: SHRI L. KURIAKOSE ADVOCATE DATE OF HEARING: 16/02/2012 DATE OF PRONOUNCEMENT: 29/02/2012 ORDER PER SHRI B.R.BASKARAN ACCOUNTANT MEMBER:- THESE APPEALS OF THE REVENUE ARE DIRECTED AGAIN ST THE COMMON ORDER DATED 26.5.2010 PASSED BY LD. COMMISSIONER OF INCOME-TAX (A)-I CALICUT AND THEY PERTAIN TO THE ASSESSMENT YEARS 2000-01 & 2001-02. SINCE THE ISSUE URGED IN THESE APPEALS ARE IDENTICAL IN NATURE FOR THE SAKE OF CONVENIENCE T HESE APPEALS WERE HEARD TOGETHER AND ARE DISPOSED OF BY THIS COMMON ORDER. 2. THE ONLY ISSUE ARISES FOR CONSIDERATION IS ABOUT THE ELIGIBILITY OF EXEMPTION U/S. 11 OF THE INCOME-TAX ACT TO THE ASSESSEE IN THE FAC TS AND CIRCUMSTANCES OF THE CASE. 3. SMT. VIJAYAPRABHA THE LD. DR SUBMITTED THAT THE ASSESSING OFFICER REJECTED THE CLAIM OF EXEMPTION U/S. 11 OF THE ACT ON THE GROUND THAT THE OBJECT OF THE TRUST WAS CHARITABLE AND RELIGIOUS IN NATURE. ACCORDING TO T HE LD. DR THE ASSESSEE-TRUST CANNOT HAVE BOTH OBJECTS. IT HAS TO CONFINE EITHER TO CHA RITABLE ACTIVITY OR RELIGIOUS ACTIVITY. THE TRUST HAVING MIXED OBJECTS OF RELIGIOUS AND CHA RITABLE NATURE CANNOT BE TREATED AS CHARITABLE TRUST FOR EXEMPTION U/S. 11 OF THE ACT. REFERRING TO THE ORDER OF THIS I.T.A. NOS. 476 & 477 /COCH/2010 2 TRIBUNAL THE LD. DR SUBMITTED THAT THE REVENUE HAS ALREADY FILED THE APPEAL BEFORE THE HIGH COURT THEREFORE THE LD. CIT(A) IS NOT CORRECT IN PLACING RELIANCE ON THE ORDER OF THIS TRIBUNAL. 4. ON THE CONTRARY SHRI L.KURIAKOSE THE LD. AR SU BMITTED THAT THE LD. CIT(A) HAS ALLOWED THE CLAIM OF THE ASSESSEE BASED ON THE ORDE R OF THIS TRIBUNAL IN THE ASSESSEES OWN CASE IN I.T.A. NO. 553/COCH/2007 DATED 15-10-20 09 FOR THE ASSESSMENT YEAR 2003- 04. THIS TRIBUNAL HAS FOUND THAT THE ASSESSEE IS E LIGIBLE FOR EXEMPTION U/A 11 EVEN THOUGH THE OBJECT IS BOTH CHARITABLE AND RELIGIOUS IN NATURE. THE LD. AR FURTHER SUBMITTED THAT THE VIEW OF THE TRIBUNAL HAS ALREADY BEEN CONFIRMED BY THE HONBLE JURSIDICTIONAL KERALA HIGH COURT. 5. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS ON EITH ER SIDE AND HAVE ALSO GONE THROUGH THE MATERIAL PLACED BEFORE US. ADMITTEDLY IN THE ASSESSEES OWN CASE FOR THE ASSESSMENT YEAR 2003-04 THIS TRIBUNAL EXAMINED THE ISSUE AND FOUND THAT THE ASSESSEE IS ELIGIBLE FOR EXEMPTION U/S. 11 EVEN THOUGH THE O BJECT WAS BOTH RELIGIOUS AND CHARITABLE IN NATURE. ON IDENTICAL SET OF FACTS T HIS TRIBUNAL HAS AS IN THE CASE OF OTHER ASSESSES ALSO FOUND THAT THE ASSESSEE IS ELIGIBLE F OR EXEMPTION U/S. 11 EVEN THOUGH THEIR OBJECTS WERE BOTH RELIGIOUS AND CHARITABLE IN NATURE. IN FACT THE HIGH COURT HAS ALSO CONFIRMED THE ORDER OF THIS TRIBUNAL. THEREFO RE THIS TRIBUNAL IS OF THE OPINION THAT THE LD. CIT(A) HAS RIGHTLY FOLLOWED THE ORDER OF TH IS TRIBUNAL WHILE DIRECTING THE ASSESSING OFFICER TO GRANT EXEMPTION U/S. 11 OF THE ACT. WE DO NOT FIND ANY INFIRMITY IN THE ORDER OF THE LOWER AUTHORITY. THE SAME IS CONF IRMED. 6. IN THE RESULT BOTH THE APPEALS OF THE REVENUE A RE DISMISSED. PRONOUNCED ON 29-02-2012 SD/- SD/- (N.R.S.GANESAN) (BR BASKARAN) JUDICIAL MEMBER ACCOUNTANT MEMBER ERNAKULAM DATED: 29TH FEBRUARY 2012 GJ I.T.A. NOS. 476 & 477 /COCH/2010 3 COPY TO 1 BATHANY SISTERS BATHANY PROVINCIAL HOUSE SULTHA N BATHERY WAYANAD. 2 THE INCOME-TAX OFFICER WARD-1(4) CALICUT 3 THE COMMISSIONER OF INCOME-TAX(APPEALS)-I CALICU T. 4 THE COMMISSIONER OF INCOME-TAX CALICUT. 5. THE DR ITAT COCHIN BENCH. 6 GUARD FILE. BY ORDER A SSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH