AGAPE GOSPEL MINISTRIES TRUST,PEDAKAKANI vs. CIT (EXEMPTIONS), HYDERABAD

आदेश / O R D E R

PER V. DURGA RAO, Judicial Member:

This appeal filed by the assessee is directed against order of the

Commissioner of Income Tax (Exemptions), Hyderabad vide

F.No.CIT(E)/Hyd/245(03)/12A/2016-17 dated 21.9.2017.

ITA No.553 /Vizag/2017 Agape Gospel Ministries Trust, Guntur 2. Facts are in brief that the assessee filed an application in form

No.10A on 31.3.2017 seeking registration u/s 12AA of the Income Tax

Act, 1961 (hereinafter called as 'the Act'). The Commissioner has

considered the application filed by the assessee and rejected registration

u/s 12AA of the Act on the ground that the only activity done by the

Trust is to repair the building and no charitable activity is carried. On

appeal before us, it is submitted that the assessee has started its

activities for the year under consideration and therefore, assessee

started to repair the building, which is used by the assessee to carry out

its activities. It is also submitted that the Commissioner without

considering the objectives of the assessee society, simply rejected the

registration u/s 12AA of the Act.

has not carried out any activity except repair of the building, therefore,

assessee is not entitled for registration u/s 12AA of the Act.

on record and gone through the orders of the authorities below. The

assessee is existed to carry out the following objectives:

ITA No.553 /Vizag/2017 Agape Gospel Ministries Trust, Guntur

“Aims and Objectives of the Trust: 3.1 To provide Pastoral care and guidance to the Believers in the Lord Jesus Christ, which are all those individuals who profess and repose their faith in the substitutionary atonement of the Lord Jesus Christ on the cross for their own sins, as set out in the Doctrines of the Holy Bible and thereby acknowledge Him as their Lord, Savior and Redeemer, regardless of their caste, creed, race, tribe, nationality or religion. 3.2 To establish, assist, grant aid to Churches and other places that are consecrated for the Worship of the Lord Jesus Christ besides establishing a maiden PRAYER HALL viz., 3.3 To engage and assist in such activity or activities, or grant aid and render assistance to institutions, in dedication and christening of babies, baptisms, solemnizing of marriages, conducting ordinations etc., in accordance with the Christian Faith and in accordance with the law applicable at the time and to maintain proper records in respect of these as prescribed by the Government. 3.4 To establish seminaries, schools, colleges, educational institutions and Universities to train Pastors, Teachers, Evagelists and others involved in the ministry and service of the Lord Jesus Christ and His Gospel as set out in Holy Bible and to train and grant them educational, theological or other degrees and Doctorates commensurate with their level of training and to ordain and consecrate such persons to their vocation, calling, ministry or office in the Church of the Lord Jesus Christ. 3.5 to establish, maintain or grant aid to homes for the aged, habitats, orphanages, rehabilitation and relief homes, counseling centrers, emergency exit homes or other establishments for the relief and help to poor, needy and destitute people, orphans, widows, aged persons, runaway children, street children, women and children engaged in prostitution, battered women, physically or mentally handicapped and disadvantaged persons and others. 3.6 To grant relief and assistance to the needy victims during natural calamities such as famine, earthquake, flood, fire, pestilence, tsunamis, etc. and to give donations and other assistance to institutions, establishments or persons engaged in such relief work. 3.7 To grant aid or render assistance to other public charitable trusts or institutions and to do all other acts that are useful to the public in general for the benefit of all persons. 3.8 To establish water bore wells.”

objectives simply rejected the registration u/s 12AA of the Act. We find

that the CIT(A) is not correct in rejecting without considering the 3

ITA No.553 /Vizag/2017 Agape Gospel Ministries Trust, Guntur objectives of the assessee trust. We, therefore, set aside the order

passed by the CIT(A) and direct him to consider the objectives and pass

orders in accordance with law.

statistical purposes.

The above order was pronounced in the open court on 6th Apr’18.

Sd/- Sd/- ( ड.एस. . . . सु�दर "संह) (वी. दुगा�राव) (D.S. SUNDER SINGH) (V. DURGA RAO) लेखा सद�य/ACCOUNTANT MEMBER �या�यक सद�य/JUDICIAL MEMBER #वशाखापटणम /Visakhapatnam: 'दनांक /Dated : 06.04.2018 VG/SPS आदेश क� ��त)ल#प अ*े#षत/Copy of the order forwarded to:-