Neelgagan Charitable Trust, New Delhi v. DIT (Exemption), New Delhi

ITA 5109/DEL/2010 | misc
Pronouncement Date: 28-01-2011 | Result: Allowed

Appeal Details

RSA Number 510920114 RSA 2010
Bench Delhi
Appeal Number ITA 5109/DEL/2010
Duration Of Justice 2 month(s) 9 day(s)
Appellant Neelgagan Charitable Trust, New Delhi
Respondent DIT (Exemption), New Delhi
Appeal Type Income Tax Appeal
Pronouncement Date 28-01-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted E
Tribunal Order Date 28-01-2011
Date Of Final Hearing 20-01-2011
Next Hearing Date 20-01-2011
Assessment Year misc
Appeal Filed On 19-11-2010
Judgment Text
I.T.A. NO.5109 /DEL/ 1/4 IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH D NEW DELHI) BEFORE SHRI I.P. BANSAL JUDICIAL MEMBER AND SHRI A.K. GARODIA ACCOUNTANT MEMBER I.T.A. NO.5109/DEL/2010 NEELGAGAN CHARITABLE TRUST DIT (E) G-3/5 MODEL TOWN 3 RD FLOOR AYAKAR BHAWAN DELHI. V. LAXMI NAGAR DISTRICT CENTRE NEW DELHI. (APPELLANT) (RESPONDENT) PAN /GIR/NO. PAN /GIR/NO. PAN /GIR/NO. PAN /GIR/NO.ABTN0183 ABTN0183 ABTN0183 ABTN0183- -- -E EE E APPELLANT BY : SHRI PRATAP GUPTA C.A. RESPONDENT BY : SHRI PEEYUSH SONKAR SR. DR. ORDER PER A.K. GARODIA AM: THIS IS AN ASSESSEE'S APPEAL FILED AGAINST THE ORDER OF LD DIT(E) NEW DELHI DATED 24.9.2010 PASSED BY HIM U/S 80G(5)(VI) OF THE INCOME TAX ACT 1961. 2. THE GROUNDS RAISED BY THE ASSESSEE ARE AS UNDER:- 1. THE LD DIT (E) IS NOT JUSTIFIED IN LAW AND FACTS AND C IRCUMSTANCES OF THE CASE IN NOT GRANTING /RENEWING THE REGISTRATIO N UNDER SECTION 80G(5)(VI) OF THE INCOME TAX ACT 1961. 2. ASSESSEE HAS EVERY RIGHT TO MAKE ADD DELETE MODIFY OR ALTER ANY GROUNDS OF APPEAL AT THE TIME OF HEARING. . I.T.A. NO.5109/DEL/10 2/4 3. IT IS SUBMITTED BY THE LD AR OF THE ASSESSEE THAT REGI STRATION WAS ALLOWED BY LD DIT(E) NEW DELHI TO THE ASSESSEE U/S 12AA ON 17.6.2008 AND HE SUBMITTED A COPY OF THE ORDER GRANTING REGISTR ATION TO THE ASSESSEE U/S 12AA OF THE ACT. IT IS ALSO SUBMITTED THAT ON THE SAME DATE LD DIT(E) HAS ALSO ALLOWED EXEMPTION TO THE ASSESSE E U/S 80G(5)(VI) OF THE ACT WHICH WAS VALID FROM 2.8.2007 TO 31.3.2009. HE SUBMITTED A COPY OF BOTH THE ORDERS OF LD DIT (E) DAT ED 17.6.2009. IT IS ALSO SUBMITTED BY HIM THAT SUCH REGISTRATION GRANTED BY THE LD DIT(E) U/S 12AA IS STILL VALID AND HENCE HE WAS NOT JUSTIFIED I N REJECTING THE ASSESSEES REQUEST FOR RENEWAL OF REGISTRATION U/S80G(VI) W .E.F. 1.4.2009. IN SUPPORT OF THIS CONTENTION HE PLACED R ELIANCE ON THE TRIBUNAL DECISION RENDERED IN THE CASE OF MATA JAI KA UR CHARITABLE TRUST IN I.T.A. NO.3748/DEL/2010 DATED 7.10.2010. HE SUBMI TTED A COPY OF THIS TRIBUNAL DECISION. HE ALSO SUBMITTED A COPY OF ON E MORE TRIBUNAL DECISION RENDERED IN THE CASE OF MAYO COLLEGE OLD BOY S ASSOCIATION V. DIT (E) I.T.A. NO.2010/DEL/2010 DATED 19.11.2010. 4. LD DR OF THE REVENUE SUPPORTED THE ORDER OF LD DI T(E). 5. WE HAVE HEARD THE RIVAL SUBMISSIONS AND HAVE GONE TH ROUGH THE MATERIAL AVAILABLE ON RECORD AND THE TRIBUNAL DECISI ON CITED BY THE LD AR OF THE ASSESSEE. WE FIND THAT IT HAS BEEN NOTED BY THE LD DIT(E) IN PARA NO.4 OF THE IMPUGNED ORDER THAT THE ASSESSEE HAS SU BMITTED A RECEIPT FROM VIKLANG CHETNA PARISHAD DELHI FOR `.25 000/- TOWARDS CONTRIBUTION FOR THE EXECUTION OF 20 OPERATIONS OF T HE VIKLANG PATIENTS. LD DIT (E) HAS OBSERVED THAT THE RECEIPT IN ITSELF DOE S NOT ESTABLISH THAT OPERATIONS OF 20 VIKLANG PATIENTS HAS BEEN DONE. IT IS FURTHER NOTED BY THE LD DIT(E) THAT AS PER THE LD AR OF THE ASSESSEE THE ASSESSEE TRUST HAS ALSO DISTRIBUTED COPIES AND BOOKS AND OTHER STATIONER Y ITEMS TO THE POOR AND NEEDY PERSONS (STUDENTS) OF THE SOCIETY. HENCE IT CANNOT BE SAID THAT THE ASSESSEE IS NOT HAVING ANY CHARITABLE ACTIV ITY. MOREOVER . I.T.A. NO.5109/DEL/10 3/4 AS PER TRIBUNAL DECISION IN THE CASE OF MAYO COLLEGE OLD BOYS ASSOCIATION (SUPRA) DURING THE SUBSISTENCE OF REGISTRATIO N U/S 12AA 80G REGISTRATION CANNOT BE DENIED. IN THE PRESENT CASE ALSO 12AA REGISTRATION IS VALID AND HENCE 80G REGISTRATION CANNO T BE DENIED. CONSIDERING ALL THE FACTS OF THE PRESENT CASE AND THE L EGAL POSITION AS DISCUSSED WE DO NOT FIND ANY JUSTIFICATION IN THE ORD ER OF LD DIT(E) TO REFUSE EXEMPTION TO THE ASSESSEE U/S 80G(5)(VI) OF THE AC T. WE THEREFORE SET ASIDE THE ORDER OF LD DIT(E) AND DIREC T HIM TO GRANT REGISTRATION TO THE ASSESSEE U/.S 80G(5)(VI) OF THE ACT A S PER THE APPLICATION MADE BY THE ASSESSEE ON 31.3.2010 IN FORM N O.10G. 6. IN THE RESULT THE APPEAL FILED BY THE ASSESSEE IS ALL OWED. 7. ORDER PRONOUNCED IN THE OPEN COURT ON THE DAY 28 TH JANUARY 2011. SD/- SD/- (I.P. BANSAL) (A.K. GARODIA) JUDICIAL MEMBER ACCOUNTANT MEMBER DT. 28. .1.2011. HMS COPY FORWARDED TO:- 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT (A)- NEW DELHI. 5. THE DR ITAT LOKNAYAK BHAWAN KHAN MARKET NEW DEL HI. TRUE COPY. BY ORDER (ITAT NEW DELHI). . I.T.A. NO.5109/DEL/10 4/4