MAHILA GRAMODYOG SAMITI,ALIGARH vs. CIT, HALDWANI

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ITA 4243/DEL/2013Status: DisposedITAT Delhi09 March 20163 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the approval under Section 80G should be granted. This was based on the subsequent assessment order which confirmed the assessee's charitable activities during the relevant period, negating the ground for rejection.

What were the facts?

The assessee, a charitable society, was granted registration under Section 12AA but denied approval under Section 80G. The denial was based on the lack of proof of activities and the main official not residing at the registered office location.

What were the issues?

Whether denial of registration under Section 80G was justified when subsequent assessment order confirmed the assessee's charitable activities.

Which sections of the Income-tax Act were involved?

Section 80G,Section 12AA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘E’ NEW DELHI

Before: SHRI J.S. REDDY & SMT. BEENA A. PILLAI

Hearing: 08.02.2016Pronounced: 09.03.2016

PER BEENA A. PILLAI, JM

1.

The present appeal has been filed by the assessee against the order of CIT-Haldwani, dated 17th May, 2013 on the following grounds of appeal: A. “Because the ld. CIT has erred in disallowing the registration u/s 80G. B. Because the order is bad in law as well as on fact.”

2. The brief facts of the case are as under: The assessee is a charitable society engaged in general public utility. It had applied for registration u/s 12AA and 80G of the Income Tax Act, 1961. The assessee was granted registration u/s 12AA vide order dated 8th August, 2012, however, the I.T.A. 4243/Del/2013 assessee was denied approval u/s 80G vide order dated 17th May, 2013. The approval was denied on the grounds that, the registered office of the institution is located at Haldwani, and as no proof of any activity was filed and the main official being the Secretary of the Institution, do not reside in Haldwani.

3.

Aggrieved by the order of the ld. CIT the assessee is in appeal before us.

4.

We have perused the paper book filed by the assessee and the order passed by the authorities below.

5.

The ld. AR pointed out that the assessment for the previous year being 2010-11 was completed on 01/01/2014. The ld. AO in the assessment order has recorded a finding that the assessee during the relevant financial year has undertaken various activities of organizing Welfare Programmes, Awareness Camps for Women & Children etc.

6.

We note that the ld. CIT at the time of rejecting the application filed by the assessee u/s 80G did not have an opportunity to go through the assessment order passed by the ld. AO, as the same was passed subsequently. The ld.AO has not disputed that the assessee is a charitable organisation, and the genuineness of the charitable activities are carried on during the previous year relevant to the year under consideration. As the ground for rejection of the approval us.80G is that there is no evidence of any earlier activity, we hold that the approval u/r.11AA, r.w.s. 80G has to be granted in view of the assessment order dated 01.01.2014. We direct accordingly.

I.T.A. 4243/Del/2013

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