BHAKTI KALA KSHETRA,MUMBAI vs. DIT (E), MUMBAI

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ITA 7041/MUM/2012Status: DisposedITAT Mumbai08 February 2017AY 2009-1020 pages
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What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal due to the chief accountant's ill health. It set aside the DIT's order cancelling registration, finding the cancellation to be wrongly done. The issue of whether the activities were hit by Section 2(15) was left open for the AO.

What were the facts?

The DIT(Exemption) cancelled the assessee trust's registration under Section 12AA(3) due to its activities being considered commercial and thus hit by the proviso to Section 2(15). The assessee appealed, citing a lack of opportunity and arguing that auditorium receipts were in furtherance of its charitable objects.

What were the issues?

Whether the DIT erred in cancelling the registration without a proper opportunity and whether the trust's activities constituted business, rendering it non-charitable under Section 2(15).

Which sections of the Income-tax Act were involved?

Section 12AA(3),Section 12A,Section 11,Section 2(15),Section 80G

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Income Tax Appellate Tribunal, “B” BENCH, MUMBAI

Before: SHRI D.KARUNAKARA RAO, AM & SHRI RAVISH SOOD, JM

For Respondent: Shri. N.P. Singh (CIT DR)

आदेश की प्रनिलऱपि अग्रेपषि/Copy of the Order forwarded to : अऩीराथी / The Appellant 1. प्रत्मथी / The Respondent 2. आमकय आमुक्त(अऩीर) / The CIT(A) 3. आमकय आमुक्त / CIT – concerned 4. ववबागीम प्रयतयनधध, आमकय अऩीरीम अधधकयण, भुंफई / DR, ITAT, 5. Mumbai गार्ड पाईर /Guard File 6. आदेशधिुसधर/ BY ORDER, उि/सहधयक िंजीकधर (Dy./Asstt. Registrar) आयकर अिीऱीय अधर्करण, भुंफई / ITAT, Mumbai

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI RAVISH SOOD, JM

Assessment Year: 2009-10) Bhakti Kala kshetra Vs. Director of Income-tax (Exemptions) 6th Floor Piramal c/o Hare Krishna Lane, Juhu Mumbai 400049 Chambers Parel, Mumbai- 400012 (Appellant) .. (Respondent) PAN. : PAN : AAATB1724G (Appellant) by Shri T. K. Doctor Shri Shayam Gopesh Das (Respondent) by Shri N.P. Singh CORRIGENDUM The Tribunal has passed order in this appeal on 8.2.2017 and in the title of the appeal, the name of the Authorized Representative has been mentioned as “SHRI SHAYAM GOPESH DAS”. The same be read as “SHRI T. K. DOCTOR, SHRI SHAYAM GOPESH DAS”.

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