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Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,
Before: SHRI & LAXMI PRASAD SAHU & LAXMI PRASAD SAHU & LAXMI PRASAD SAHU
Per C.M.Garg,JM C.M.Garg,JM
Both the Both the appeals filed by the assessee filed by the assessee trust against the separate order orders of the CIT(A(E), Hyderabad dated 30.4.2019 (E), Hyderabad dated 30.4.2019 against the order rejecting against the order rejecting the application seeking seeking registration u/s. 80G(5)(vi) of the Income tax Act, 1961 and order u/s. 80G(5)(vi) of the Income tax Act, 1961 and order u/s. 80G(5)(vi) of the Income tax Act, 1961 and order u/s.12AA(1)(b)(ii) of the Income tax At, 1961 for the u/s.12AA(1)(b)(ii) of the Income tax At, 1961 for the u/s.12AA(1)(b)(ii) of the Income tax At, 1961 for the assessment year 2019-2020 2020.
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ITA Nos.202 & 203/CTK/2019 Assessment Year : 2019-2010
At the time of hearing, ld counsel for the assessee submitted that the CIT (E) rejected the application for registration u/s.12AA(1)(b)(ii) of the Act and grant of registration u/s. 80G(5)(vi) of the Act on various frivolous and baseless grounds including a ground that the assessee is not a public trust but a private trust relying on clause 4 of the Trust deed as observed in para 4.6 of the impugned order of the ld CIT (E) dated 30.4.2019. Drawing our attention to pages 3 to 4 of Assessee’s paper book, the ld counsel for the assessee submitted that the trust w.e.f. 28.5.2019 has amended clause 4 of the trust deed by which ‘private’ word has been deleted.
On the other hand, ld CIT DR submitted that this amendment has been done after the passing of order by ld CIT (Exemptions) on 30.4.2019. Thus, this cannot be expressed by him to consider this fact which was not in existence at the time of passing of final order. However, he candidly agrees that he has no serious objection if it is found just and proper to direct the ld CIT (E) to reconsider the application afresh keeping in view amendment to the trust deed.
We have heard the rival submissions and perused the relevant materials placed on the record of the Tribunal. We find
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ITA Nos.202 & 203/CTK/2019 Assessment Year : 2019-2010
that at the time of passing order by the CIT(E) dated 30.4.2019, no amendment was done to the trust deed. However, later, the assessee trust has amended the trust deed wherein the word ‘private’ has been deleted. However, as agreed by both the sides in the Bar, we restore the matter back to the file of the ld CIT(E) to reconsider the application for grant of registration on both the issues as prayed for by the assessee.
Before we part with the order, we also direct the assessee to furnish all the details before the CIT(E) to show that the trust has been created to cater any charitable activity as defined in the section 2(15) of the Act. The appellant is also directed to submit all the details regarding benefit and outcome of the seminars constituted by it and attended by it’s office bearers at the cost of trust funds and its use for the advancement of any other object of general public utility as defined in the last limb of section 2(15) of the Act. Needless to say, that the CIT(E) will provide due opportunity of being heard to the assessee during re-adjudication of the applications.
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ITA Nos.202 & 203/CTK/2019 Assessment Year : 2019-2010
In the result, both the appeals of the assessee trust are allowed for statistical purposes.
Order pronounced on 19 /11/2019.
Sd/- sd/- (Laxmi Prasad Sahu) (Chandra Mohan Garg) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 19 /11/2019 B.K.Parida, SPS Copy of the Order forwarded to : 1. The Appellant : Kalinga International Foundation Trust, At: HIG-142, Kanan Vihar, PO: Patia, Bhubaneswar 2. The Respondent. CIT (Exemptions), Aayakar Bhavan, Basheer Bag, Hyderabad- 500004
DR, ITAT, Cuttack 4. Guard file. //True Copy// By order
Sr.Pvt.secretary ITAT, Cuttack
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