Sat Jinda Kalayana Education Society, Rohtak v. CIT, Rohtak

ITA 5137/DEL/2010 | misc
Pronouncement Date: 25-11-2011 | Result: Allowed

Appeal Details

RSA Number 513720114 RSA 2010
Bench Delhi
Appeal Number ITA 5137/DEL/2010
Duration Of Justice 1 year(s) 5 day(s)
Appellant Sat Jinda Kalayana Education Society, Rohtak
Respondent CIT, Rohtak
Appeal Type Income Tax Appeal
Pronouncement Date 25-11-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted G
Tribunal Order Date 25-11-2011
Date Of Final Hearing 16-11-2011
Next Hearing Date 16-11-2011
Assessment Year misc
Appeal Filed On 19-11-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G DELHI BEFORE SHRI RAJPAL YADAV AND SHRI K.G. BANSAL ITA NO. 5137 & 5136(DEL)/2010 ASSESSMENT YEAR: N.A. SAT JINDA KALAYANA EDUCATION C OMMISSIONER OF INCOME- SOCIETY C/O SAT JINDA KALAYANA VS. TA X AAYAKAR BHAWAN COLLEGE KALANAUR OPP. MANSAROVER PARK ROHTAK. DELHI ROAD ROHTAK. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI K.L. GUGLANI ADVOCATE RESPONDENT B Y : SHRI B.R.R. KUMAR DR DATE OF HEA RING : 16.11.2011 DATE OF PRO NOUNCEMENT : 25.11.2011 ORDER PER K.G. BANSAL : AM THESE APPEALS ARE DIRECTED AGAINST TWO SEPARAT E ORDERS OF THE COMMISSIONER OF INCOME-TAX ROHTAK PASSED ON 21. 09.2010 AND 22.09.2010 UNDER SECTIONS 12AA AND 80-G RESPECTI VELY OF THE INCOME-TAX ACT 1961 (THE ACT FOR SHORT). THE REGISTRATI ON HAS BEEN REFUSED PRIMARILY ON THE GROUND THAT THE ASSESSEE-SOCIETY HAD NOT FURNISHED RETURNS OF INCOME FOR ASSESSMENT YEARS 2007-08 TO 2009-1 0 WHICH IS MANDATORY UNDER THE PROVISIONS OF SECTION 139(4C) OF THE A CT. SINCE THE ITA NOS. 5137&5136(DEL)/2010 2 REGISTRATION WAS NOT GRANTED THE APPROVAL WAS ALS O NOT GRANTED U/S 80- G(5) OF THE ACT. 2. THE LIMITED CASE MADE OUT BY THE LD. COUNS EL FOR THE ASSESSEE IS THAT THE RELEVANT CONSIDERATIONS FOR ALLOWING RE GISTRATION ARE (I) CHARITABLE NATURE OF THE OBJECTS AND (II) GENUIN ENESS OF THE ACTIVITIES. ALTHOUGH THE ASSESSEE-SOCIETY IS REQUIRED TO FIL E THE RETURNS OF INCOME THE FAILURE TO DO SO DOES NOT HAVE ANY REPERCUSSION ON GRANT OF REGISTRATION. THE RETURN MAY BE REQUISITIONED AFTER ISSUING RE QUISITE NOTICES WHICH THE ASSESSEE WILL BE BOUND TO COMPLY WITH. THEREFORE IT IS SUBMITTED THAT SINCE THE ORDER HAS BEEN PASSED ON IRRELEVANT CONSIDERAT IONS THE ASSESSEE-SOCIETY MAY EITHER BE GRANTED REGISTRATION OR THE MATTER MAY BE REMANDED TO THE LD. CIT FOR DECIDING THE MATTER ON EXAMINING THE RE LEVANT CONSIDERATIONS. 2.1 IN REPLY THE LD. DR SUBMITTED THAT SINCE THE ASSESSEE HAS NOT FILED THE RETURN THE QUESTION REGARDING GENUINENESS OF THE ACTIVITIES CANNOT BE DECIDED. ACCORDINGLY IT IS AGITATED THAT THE LD . CIT RIGHTLY REFUSED THE REGISTRATION AND THE APPROVAL. ITA NOS. 5137&5136(DEL)/2010 3 3. WE HAVE CONSIDERED THE FACTS OF THE CASE AND SUBMISSIONS MADE BEFORE US. WE FIND THAT THE RELEVANT CONSIDERATI ONS FOR GRANT OF REGISTRATION HAVE RIGHTLY BEEN STATED BY THE LD. COUNSEL TO BE (I) CHARITABLE NATURE OF THE OBJECTS AND (II) GENUINENESS OF THE ACTIVITIE S. FOR GRANT OF REGISTRATION IT IS NOT NECESSARY THAT THE ASSESSEE SHOULD HA VE FILED THE RETURNS OF INCOME EVEN IF THEY HAD BECOME DUE. THE NATURE OF THE OBJECTS CAN BE MADE OUT FROM THE INSTRUMENT OF CREATION OF THE ASSESSEE-S OCIETY. FURTHER THE ASSESSEE CAN BE ASKED TO FILE AUDITED ACCOUNTS O F EARLIER YEARS TO EXAMINE WHETHER THE ACTIVITIES CARRIED ON ARE IN PURSU ANCE OF THE OBJECTS. THEREFORE WE ARE OF THE VIEW THAT THE LD. COMMI SSIONER OF INCOME-TAX HAS REFUSED REGISTRATION ON IRRELEVANT GROUNDS. IN THE FACTS OF THE CASE WE THINK IT FIT TO RESTORE THE MATTER TO HIS FILE FOR CONSIDERING THE WHOLE ISSUE AGAIN IN THE LIGHT OF STATUTORY PROVISIONS CONTA INED IN SECTION 12AA REGARDING REGISTRATION. 3.1 THE ORDER PASSED U/S 80-G FOLLOWS FROM THE ORDER PASSED U/S 12AA. SINCE WE HAVE SET ASIDE THE ORDER U/S 12 AA WE ALSO SET ASIDE THE ORDER PASSED U/S 80-G(5) WITH A DIRECTION TO THE LD. CIT TO DECIDE THIS ITA NOS. 5137&5136(DEL)/2010 4 MATTER AFTER GIVING A FINDING IN RESPECT OF REGI STRATION AND CONSIDERING THE PROVISIONS CONTAINED IN SECTION 80G(5) OF THE ACT . 4. IN THE RESULT BOTH THE APPEALS ARE TREATED A S ALLOWED FOR STATISTICAL PURPOSE. SD/- SD/- (RAJPAL YADAV) (K.G. BANSAL ) JUDICIAL MEMBER ACCOUNTANT MEMBER SP SATIA COPY OF THE ORDER FORWARDED TO:- 1. SAT JINDA KALAYANA EDUCATION SOCIETY ROHT AK. 2. A.O ROHTAK. 3. CIT ROHTAK. 4. CIT(A) 5. THE DR ITAT NEW DELHI. ASSISTANT REGISTRAR.