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Income Tax Appellate Tribunal, JABALPUR BENCH, JABALPUR
Before: SHRI KUL BHARAT & SHRI MANISH BORAD
IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER ��./ ITA No. 30/Jab/2017 �� � � � � � � / Assessment Year : 2018-19 Sri Gurutegh Bahadur Commissioner of Income-Tax Education Society, Vs (Exemptions), 1, Sri Gurutegh Bahadur Bhopal (MP) Khasa College, Mahanadda, Nagpur Road, Jabalpur (MP) PAN : AAEAS 6226 R / (Appellant) / (Respondent) Assessee by : Shri H.S. Modh, AR Revenue by : Shri. P.D. Chougule, DR $ %&'/Date of Hearing : 12/03/2018 ! "# $ %&' /Date of Pronouncement: 14/03/2018 ()*+ "# .//O R D E R , - PER KUL BHARAT, JUDICIAL MEMBER:- This appeal filed by the assessee against the order of the learned Commissioner of Income-tax (Exemption), Bhopal dated 02.06.2017 declining the registration u/s 12AA of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) .
The assessee has raised following grounds of appeal:-
“1. That the Ld. CIT has grossly erred in facts and circumstances of the case to refuse the registration u/s 12AA(1)(b)(ii) of the Income-tax Act, 1961. 2. That the order of refusal of registration is not justified. 3. That the institution applied for registration on the basis of charitable AIMS and OBJECTS of the trust, therefore, rejection of registration on the ground that the institution is Religious Minority Institution covered U/s 13(10(b) giving the benefit to Sikh Students is not proper.
ITA No. 30/Jab/2017 Sri Gurutegh Bahadur Education Society Vs. CIT AY : 2018-19
That the aim and object of the society to promote educational institution, uplift men of poor sector of the society and other charitable activities cannot be treated as Religious Minority Institution, hence the Commissioner of Income-tax may kindly be directed to grant registration u/s 12AA of Income- Tax Act, 1961. 5. That the aims and object to run the educational institution considered as Religious Minority Institution by the CIT for rejection of registration is not justified.
That the Assessee craves leave to raise any other ground/s on or before the date of hearing to prove that the order of the CIT is bad.
Before us, learned Counsel for the assessee reiterated the submissions as were made before the ld. CIT (Exemption) and submitted that the CIT(Exemption) was not justified in declining the Registration u/s 12AA of the Act. He submitted that ld. CIT was wrongly applied the provisions of Section 13(1)(b) of the Act. He also submitted that ld. CIT failed to appreciate the fact that the assessee-society is also providing free concession etc. to students belonging to SC/ST/OBC.
Learned Departmental Representative, on the other hand, supported the order of the CIT and opposed the submissions of the learned Counsel for the assessee.
We have heard the rival contentions and perused the material available on record. We find that benefit of Section 13(1)(b) of the Act would not be available in the case of a trust for charitable purpose or a charitable institution created or established after the commencement of this Act, any income thereof if the trust or institution is created or established for the benefit of any particular religious community or caste. It is contended that there is no restriction to a particular religious community, but in fact
ITA No. 30/Jab/2017 Sri Gurutegh Bahadur Education Society Vs. CIT AY : 2018-19
there is no such object of the Society. The objects of the Society, in clause (3) of the Constitution of Society, are as under:- “lHkk dh LFkkiuk ds m|s”; Kkiu esa vafdr fuEukuqlkj gS%& 1- fo|k foKku] dykk rFkk Hkk’kk dk izpkj gS A 2- jk’V~h; Hkk’kkvksa dk izlkj A 3- pkfjf=d ,oa uhfr f”k{kk rFkk jk’V~h;rk ds ,dhdj.k ds fl)karksa dk izlkj A 4- fHkUu & fHkUu lEiznk;ksa esa ijLij Hkkr`rk] Lusg ,oa Hkkouk dk miktZu A 5- [ksy dwn izf”k{k.k A 6- izf”k{k.k nLrdkjh ,oa izf”k{k.k okLrs lSfud lsok A”
After considering totality of the facts and materials available on record, we deem it fit and proper to restore this issue to the file of the CIT for decision afresh and the learned CIT would make proper inquiry in respect of the claim of the assessee that the Society is not created or established for the benefit of any particular religious community or caste.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the Court on 14th March, 2018 at Jabalpur.
Sd/- Sd/-
(MANISH BORAD) (KUL BHARAT) ACCOUNTANT MEMBER JUDICIAL MEMBER Jabalpur; Dated 14/03/ 2018 *Bit 8/Copy of the Order forwarded to : 012 3 4 5 6 7 8 7 9 7: ;<2 7 = 1. >?@ABCD / The Appellant 2. EFGCD / The Respondent. 3. NGQR / Concerned CIT HIJIKLM NG OP TUV) / The CIT(A) 4. GQR( NGO P N S ^a,/ DR, ITAT, Jabalpur 5. KL, [\ KWXBY @G EKMKZ ]^ S TUVU \ S_`] eA / Guard file. 6. YBbc dB n/ BY ORDER, f gh i j kl m j TRUE COPY n (Dy./Asstt.Registrar) p/ o m q j r s pt u v s j g / ITAT, Jabalpur {, f r s n w p v x v r w y z s n w q | gj } j