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Income Tax Appellate Tribunal, ‘B’ BENCH: CHENNAI
Before: SHRI ABRAHAM P.GEORGE & SHRI GEORGE MATHAN
आदेश / O R D E R
PER GEORGE MATHAN, JUDICIAL MEMBER:
the Order of the Commissioner of Income Tax (Appeals)-5, Chennai, in dated 21.09.2016 for the AY 2012-13.
Mr.M.Palanichamy, ACIT., represented on behalf of the Revenue and Mr. M.Karunakaran, Adv. represented on behalf of the assessee.
ITA No.3117/Mds/2016 :- 2 -:
It was submitted by the Ld.AR that the assessee M/s.M.V. Diabetes Health Care had made donation of Rs.20.00 lakhs to M/s.Diabetic Research Center Foundation and claimed deduction u/s.35(1)(ii) of the IT Act. It was a submission that M/s.Diabetic Research Center Foundation had changed its name to Prof.M.Viswanathan Diabetics Research Center.
It was a submission that M/s.Diabetic Research Center Foundation had been granted registration u/s.35(1)(ii) vide Notification dated 28.04.2009.
M/s.Diabetic Research Center Foundation had changed its name to Prof.M.Viswanathan Diabetics Research Center w.e.f. 01.04.2010. The Ld.AR drew our attention to Page No.2 of the Paper Book which was a copy of the Certificate of Registration of Societies wherein it was mentioned that M/s.Diabetic Research Center Foundation has changed its name to Prof.M.Viswanathan Diabetics Research Center. It was a submission that the application had been made by Prof.M.Viswanathan Diabetics Research Center to the CBDT for issuance of the amended notification after incorporating new name. It was a submission that till date no reply has been received from the CBDT. It was a submission that as the receipts had been issued by Prof.M.Viswanathan Diabetics Research Center, the AO did not grant the assessee the benefit of deduction u/s.35(1)(ii) of the IT Act. It was a submission that Ld.CIT(A) had also confirmed the order of the AO. It was a submission that there was only a change in the name in so far as M/s.Diabetic Research Center Foundation has been re-named as Prof.M.Viswanathan Diabetics Research Center and ITA No.3117/Mds/2016 :- 3 -: the assessee was entitled to the benefit of deduction u/s.35(1)(ii) of the IT Act.
In reply, the Ld.DR submitted that Prof.M.Viswanathan Diabetics Research Center was not notified u/s.35(1)(ii) and consequently the assessee could not be granted the benefit of deduction u/s.35(1)(ii) of the IT Act. He vehemently supported the order of the AO and Ld.CIT(A).
We have considered the rival submissions. A perusal of the Notification issued by the CBDT dated 28.04.2009 shows that M/s.Diabetic Research Center Foundation, Chennai, has been granted the approval u/s.35(1)(ii) of the IT Act. A perusal of the Form No.II issued by the Registrar of the Societies as seen in the Paper Book shows that M/s.Diabetic Research Center Foundation has changed its name to Prof.M.Viswanathan Diabetics Research Center w.e.f. 08.04.2010.
However, the requirement u/s.35(1)(ii) is that the Organization must be notified u/s.35(1)(ii) of the Act. No new Notification has been issued by the CBDT recognizing the change of name from M/s.Diabetic Research Center Foundation to Prof.M.Viswanathan Diabetics Research Center. A perusal of the details in the Paper Book also shows that Prof.M.Viswanathan Diabetics Research Center has been writing letters and issuing reminders to the CBDT requesting for issuance of amended Notification in respect of the change of the name of the Society. Till such change in the name is recognized by issuance of the amended Notification,
ITA No.3117/Mds/2016 :- 4 -: admittedly, it cannot be said that Prof.M.Viswanathan Diabetics Research Center is an approved Organization u/s.35(1)(ii) of the Act. However, as the matter is pending before the CBDT, we are of the view that the issue must be restored to the file of the AO to await the order of the CBDT in respect of the application made by Prof.M.Viswanathan Diabetics Research Center to the CBDT requesting amended Notification in respect of the change in the name and we do so. In these circumstances, the issue is restored to the file of the AO to await the order of the CBDT on the application made by the Prof.M.Viswanathan Diabetics Research Center in respect of the change in name.
In the result, the appeal filed by the assessee is partly allowed for statistical purposes.