DIRECTOR OF INCOME TAX vs. JEEVAN CHARITABLE SOCIETY

ITA - 879 / 2010HC Delhi13 July 20101 pages

For Petitioner: ABHISHEK MARATHA

AI SummaryDismissed

What did the High Court hold?

The High Court held that the Income Tax Appellate Tribunal's (ITAT) concurrence with the order of the CIT(A) could not be faulted. The ITAT had relied on the High Court's own judgment in DIT v. Keshav Social Charitable Foundation (2005) 146 Taxman 596. The ITAT found that the donations received by Jeevan Charitable Society were spent on charitable activities and that the assessee had provided a list of donors along with confirmations, including complete addresses, PAN, ward numbers, and the mode of payment. Therefore, the donors were identifiable. The High Court found no reason to interfere with the ITAT's decision. The appeal was dismissed in limine (at the outset) as it lacked substratum.

What were the facts?

The Director of Income Tax (Revenue) filed an appeal before the High Court of Delhi against an order of the Income Tax Appellate Tribunal (ITAT). The ITAT's order, in ITA No. 3695/Del/2008, related to assessment year 2002-03. The ITAT had upheld the order of the Commissioner of Income Tax (Appeals) and dismissed the revenue's appeal. The dispute centered on whether the donors to the assessee, Jeevan Charitable Society, were identifiable and if the donated money was utilized for charitable activities. The ITAT's decision was based on its finding that the assessee had provided a list of donors with complete details and confirmations, and that the donations were spent on charitable activities.

What were the issues?

1. Whether the donors who had donated money to the assessee, Jeevan Charitable Society, were identifiable donors and if the money has been spent on charitable activity (mixed question of law and fact, concerning the provisions related to charitable trusts and donations). Assessee's Contention: The judgment does not record any specific contentions made by the assessee before the High Court. However, the ITAT's reasoning, which was upheld, indicates that the assessee had submitted a list of donors with complete details (address, PAN, ward no., mode of payment) and confirmation of donations, and that the money was spent on charitable activity. Revenue's Contention: The judgment does not explicitly detail the revenue's arguments before the High Court. However, the fact that the revenue filed an appeal suggests they disputed the ITAT's findings regarding the identifiability of donors and the utilization of funds for charitable purposes.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF DELHI AT NEW DELHI 81. ITA 879/2010 . DIRECTOR OF INCOME TAX ..... Appellant Through: Mr. Abhishek Maratha, Ms.Anshul Sharma, Advocates versus . JEEVAN CHARITABLE SOCIETY ..... Respondent Through: Mr. Satyen Sethi, Mr. Johnson Bara, Advocates CORAM: HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE MANMOHAN . O R D E R 13.07.2010 . . . The present appeal is directed against the order passed by the Income Tax Appellate Tribunal (for short ?the tribunal?) in ITA No. 3695/Del/2008 relating to assessment year 2002-03 whereby the tribunal has given the stamp of approval to the order passed by the CIT(A) and resultantly dismissed the appeal preferred by the revenue. The only issue that emanated before the tribunal whether the donors who had donated money to the assessee, namely, M/s Jeevan Charitable Society were identifiable donors and money has been spent on charitable activity. The tribunal, as is manifest, referred to the judgment of this Court in DIT v. Keshav Social Charitable Foundation, (2005) 146 Taxman 596 ITA 879/2010 Page 1 of 2 and came to hold that the controversy is covered by the ratio of the said case inasmuch as the amount that had been donated in favour of the assessee trust was spent on charitable activity and further the assessee had submitted a list of donors along with confirmation in respect of donation receipts giving complete address, PAN, ward no. and mode of payment. In view of the aforesaid analysis made by the tribunal, we are of the considered opinion that the concurrence of the tribunal with the order passed by the CIT(A) cannot be faulted. Consequently, the appeal, being san substratum, stands dismissed in limine. . CHIEF JUSTICE . . . MANMOHAN, J JULY 13, 2010 pk . . . . . . . . . . ITA 879/2010 Page 2 of 2

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