SHRI GHATKOPAR BRAHMAN SAMAJ, MUMBAI v. DIT(E), MUMBAI

ITA 7002/MUM/2008 | misc
Pronouncement Date: 04-03-2010 | Result: Allowed

Appeal Details

RSA Number 700219914 RSA 2008
Assessee PAN AAATS0624A
Bench Mumbai
Appeal Number ITA 7002/MUM/2008
Duration Of Justice 1 year(s) 2 month(s) 25 day(s)
Appellant SHRI GHATKOPAR BRAHMAN SAMAJ, MUMBAI
Respondent DIT(E), MUMBAI
Appeal Type Income Tax Appeal
Pronouncement Date 04-03-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted I
Tribunal Order Date 04-03-2010
Date Of Final Hearing 10-02-2010
Next Hearing Date 10-02-2010
Assessment Year misc
Appeal Filed On 10-12-2008
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH I : MUMBAI BEFORE SHRI D.K. AGARWAL (JM) AND SHRI B. RAMAKO TAIAH (AM) ITA NO.7002/MUM/2008 SHRI GHATKOPAR BRAHMIN SAMAJ SAMAJ BHAVAN JOSHI LANE M.G. ROAD GHATKOPAR (E) MUMBAI-400 077. ..( APPELLANT ) P.A. NO. (AAATS 0624 A) VS. DIRECTOR INCOME TAX (EXEMPTION) 6 TH FLOOR PIRAMAL BUILDING PAREL MUMBAI-400 012. ..( RESPONDENT ) APPELLANT BY : SHRI PUSHKAR M. MEHTAB RESPONDENT BY : SHR I C.P. PATHAK O R D E R PER D.K. AGARWAL (JM). THIS APPEAL PREFERRED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 26.9.2008 PASSED BY THE DIRECTOR OF INCOME TAX (EXEMPTION) MUMBAI U/S.154 OF THE ACT DENYING THE ASSE SSEES CLAIM FOR GRANTING CERTIFICATE U/S.80G W.E.F. 1.4.2007 IN P LACE OF EFFECTIVE DATE 26 .7. 2007. 2. BRIEFLY STATED FACTS OF THE CASE ARE THAT THE ASSESSEE FILED AN APPLICATION IN FORM NO.10G ON 26.7.2007 FOR ISSUING CER TIFICATE U/S.80G OF THE INCOME TAX ACT 1961(THE ACT). THE DIT (E) ISSUED ITA NO.7002/M/08 A.Y:NA 2 CERTIFICATE FOR EXEMPTION U/S.80G VIDE ORDER DATED 17 .12.2007 GRANTING EXEMPTION W.E.F. 26.07.2007 TO 31.3.2010 I.E. EFFECTIVE FROM THE DATE OF APPLICATION. AFTER RECEIPT OF CERTIFICATE THE ASSESSEE MADE AN APPLICATION DATED 10.3.2008 FOR RECTIFICATION OF TH E EXEMPTION CERTIFICATE U/S.80G OF THE ACT STATING INTERALIA THAT THE EFFECTIVE DATE OF EXEMPTION CERTIFICATE U/S.80G SHOULD BE FROM 1.4.2007 R ATHER THAN THE DATE OF APPLICATION AND IN SUPPORT THE RELIANCE WAS ALSO PLACED IN CLAUSE( 4) OF RULE-11AA OF THE IT RULES 1962 WHEREIN IT HAS BEEN PROVIDED THAT WHERE THE COMMISSIONER IS SATISFIED THAT ALL THE CONDITIONS LAID DOWN IN CLAUSES (I) TO (V) OF THE SUB SECT ION (5) OF SECTION 80-G ARE FULFILLED BY THE INSTITUTION OR FUND HE SHALL RECORD SUCH SATISFACTION IN WRITING AND GRANT APPROVAL TO THE I NSTITUTION OR FUND SPECIFYING THE ASSESSMENT YEAR OR YEARS FOR WHICH THE APPROVAL IS VALID. ACCORDING TO THE ASSESSEE THE RENEWAL OF CERTIFICATE U/S. 80G SHALL MENTION THE ASSESSMENT YEARS FOR WHICH THE SAME IS VAL ID. IN THE CASE OF THE ASSESSEE SINCE THE RENEWAL APPLICATION WAS M ADE ON 26.7.2007 IT FALLS UNDER THE FY 2007-08 RELEVANT TO ASSESSMENT YEAR 2008-09 THEREFORE THE RENEWAL ALSO OUGHT TO BE FOR THE ASSESSMENT YEARS 2008-09 TO 2010-11. HOWEVER THE DIT(E) WAS OF THE VIEW THAT SINCE THE ASSESSEE HAS MADE THE DELAYED APPLICATION IN THE MONTH OF JULY 2007 THE CERTIFICATE OF APPROVAL CAN BE GRANTED FROM THE DATE OF APPLICATION. THE DIT(E) WHILE OBSERVING THAT THERE M AY BE MISTAKE IN ITA NO.7002/M/08 A.Y:NA 3 THE CASE OF SHREE KUTCHHI SATWARA SAMAJ TRUST IN GRANT ING 12A CERTIFICATE FROM THE BEGINNING OF THE FY ALTHOUGH THE APPLICATION WAS MADE ON 19.10.2007 HELD THAT THERE IS NO APPARENT M ISTAKE ON THE RECORD AND HENCE HE REJECTED THE ASSESSEES APPLICATION TO RECTIFY THE ORDER U/S.80G OF THE ACT. 3. BEING AGGRIEVED THE ASSESSEE IS IN APPEAL BEFORE US T AKING FOLLOWING EFFECTIVE GROUND OF APPEAL: THE DIRECTOR OF I.T.(EXEMPTIONS) MUMBAI HAS ERRED IN REJECTING THE APPLICATION FOR RECTIFICATION OF EFFECTIVE DATE OF THE 80G CERTIFICATE DATED 17.12.2007 FROM 26.7.2007 TO 1.4.2007. 4. AT THE TIME OF HEARING THE LD. COUNSEL FOR THE A SSESSEE WHILE REITERATING THE SAME SUBMISSIONS AS SUBMITTED BEFORE THE DIT(E) FURTHER SUBMITS THAT IN VIEW OF THE SPECIFIC PROVISIONS UN DER RULE- 11AA(4) OF THE INCOME TAX RULES 1962 THE RENEWAL OF CERTIFICATE U/S.80G SHOULD BE GRANTED MENTIONING ASSESSMENT YEARS AND NOT FROM THE DATE OF RENEWAL APPLICATION . HE THEREFORE SUBMI TS THAT THAT THE RENEWAL U/S.80G MAY BE GRANTED FROM 1.4.2007 INSTEAD OF 26.7.2007. 5. ON THE OTHER HAND THE LD. DR SUPPORTS THE ORDER OF THE DIT(E) . 6. WE HAVE CAREFULLY CONSIDERED THE SUBMISSIONS OF THE RI VAL PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. WE FIND THAT THERE IS NO ITA NO.7002/M/08 A.Y:NA 4 DISPUTE THAT THE ASSESSEE HAS FILED AN APPLICATION ON 26. 7.2007 IN THE PRESCRIBED FORM NO.10G FOR GRANTING APPROVAL OF THE INSTITUTION U/S.80G OF THE ACT AND THE DIT(E) HAS ALSO GRANTED APP ROVAL U/S.80G W.E.F. THE DATE OF APPLICATION I.E. 26.7.2007. THE CLAIM OF THE ASSESSEE IS THAT AS PER CLAUSE (4) OF RULE 11AA OF THE INCOME TA X RULES 1962 THE APPROVAL SHOULD BE GRANTED SPECIFYING THE ASSESSMENT Y EAR OR YEARS AND NOT FROM THE DATE OF APPLICATION. RULE 11AA (4) READS AS UNDER: WHERE THE COMMISSIONER IS SATISFIED THAT ALL THE CONDITIONS LAID DOWN IN CLAUSES (I) TO (V) OF THE SUB SECTION (5) OF SECTION 80-G ARE FULFILLED BY THE INSTITUTION OR FUND HE SHALL RECORD SUCH SATISFACTION IN WRITING AND GRANT APPROVAL TO THE INSTITUTION OR FUND SPECIFYING THE ASSESSMENT YEAR OR YEARS FOR WHICH THE APPROVAL IS VALID. FROM THE READING OF THE ABOVE SUB-RULE IT IS CLEAR TH AT IF THE COMMISSIONER IS SATISFIED THAT ALL THE CONDITIONS AS LAID D OWN IN CLAUSES (I) TO (V) OF SUB-SECTION(5) OF SECTION 80G ARE FULFILL ED HE SHALL GRANT APPROVAL U/S.80-G SPECIFYING THE ASSESSMENT YEAR OR YEARS F OR WHICH THE APPROVAL IS VALID. THERE IS NO MENTION THAT THE APPROVAL MAY BE GRANTED FOR THE PART OF THE ASSESSMENT YEAR . IN THE CASE BEFORE US THERE IS NO DISPUTE THAT THE ASSESSEE HAS FULFILLED ALL TH E CONDITIONS LAID DOWN IN CLAUSES (I) TO (V) OF THE SUB SECTION (5) OF SECT ION 80-G INASMUCH AS APPROVAL U/S. 80-G WAS GRANTED BY THE DIT(E ) W.E.F. 26.7.2007 TO 31.3.2010. THIS BEING SO AND IN THE ABSEN CE OF ANY OTHER ITA NO.7002/M/08 A.Y:NA 5 CONTRARY MATERIAL WE ARE OF THE VIEW THAT THE ASSESSEE IS ENTITLED FOR GRANT OF APPROVAL FROM 1.4.2007 I.E. FY 2007-08 REL EVANT TO ASSESSMENT YEAR 2008-09 AND THE DIT(E) HAS ERRED IN NOT GRANTING THE APPROVAL FROM 1.4.2007. HE IS DIRECTED TO ALLOW THE SA ME W.E.F. 1.4.2007. THE GROUND TAKEN BY THE ASSESSEE IS THEREFO RE ALLOWED. 7. IN THE RESULT THE ASSESSEES APPEAL STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 4.3.2010. SD/- SD/- ( B. RAMAKOTAIAH ) ( D.K. AGARWAL ) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI DATED: 4.3.2010. JV. COPY TO: THE APPELLANT THE RESPONDENT THE CIT CONCERNED MUMBAI THE CIT(A) CONCERNED MUMBAI THE DR BENCH TRUE COPY BY ORDER DY/ASSTT. REGISTRAR ITAT MUMBAI. DETAILS DATE INITIALS DESIGNATION 1 DRAFT DICTATED ON 10.2.10 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 10.2.10 SR.PS/PS 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS/PS 6. KEPT FOR PRONOUNCEMENT ON 4.3.10 SR.PS/PS 7. FILE SENT TO THE BENCH CLERK 5.3.10 SR.PS/PS 8 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER ITA NO.7002/M/08 A.Y:NA 6