Income Tax Appellate Tribunal - Panji
Sri Sampath Vinayagar Temple Trust,, ... vs The Cit, (Exemptions),, Hyderabad on 29 November, 2017
आयकर अपीलीय अधधकरण, धिशाखापटणम पीठ, धिशाखापटणम
IN THE INCOME TAX APPELLATE TRIBUNAL,
VISAKHAPATNAM BENCH, VISAKHAPATNAM
श्री िी. दुगाा राि,न्याधयक सदस्य एिं
श्री धड.एस. सुन्दर ससह, लेखा सदस्य के समक्ष
BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER&
SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER
आयकर अपीलसं./I.T.A.No.282/Viz/2015
(धनधाारणिर्ा/Assessment Year: NA)
Sri SampathVinayagar The Commissioner of
Temple Trust Income Tax (Exemptions)
D.No.10-1-33, CBM Compound Hyderabad
Visakhapatnam
[PAN : AABTS1377B]
(अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)
अपीलाथी की ओर से/ Appellant by : Shri C.V.S.Murthy, AR
प्रत्याथी की ओर से / Respondent by : Smt. Madhuvani, DR,
Shri M.N.Murthy Naik, DR
सुनिाई की तारीख / Date of Hearing : 22.11.2017
घोषणा की तारीख/Date of Pronouncement : 29.11.2017
आदेश /O R D E R
Per Bench
1. This appeal is filed by the assessee against the rejection of
application seeking registration u/s 12AA of I.T.Act vide order of the
Commissioner of Income Tax [Exemptions] [CIT), Hyderabad, in
F.No.CIT(E)/Hyd/77(10)/12A/2014-15 dated 30.04.2015.
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ITA No.282/Viz/205
Sri Sampath Vinayagar Temple Trust, Visakhapatnam
2. The assessee is a Trust filed application in Form No.10A on
27.10.2014 seeking registration u/s 12AA of I.T.Act. The CIT issued the
notice calling for various details and clarifications which were furnished by
the assessee. After verification of the clarifications furnished by the
assessee, the CIT rejected the registration sought by the assessee. The Ld.
CIT observed that the assessee filed original trust deed dt. 19.09.1975 and
submitted the supplementary deed dt. 16.03.1996 referring the original
trust deed. Combined reading of the original trust deed and supplementary
trust deed shows that the objects in the case of the assessee are not
verifiable. The CIT was of the view that the objects of the trust deed
appears to be not charitable. The assessee mentioned the name of the trust
as "Sri SampathVinayagar Temple in the supplementary trust deed and in
application in Form 10A, the name of the Trust was mentioned as "Sri
SampathVinayagar Temple Trust" which is different. Hence, the CIT is of
the view that there was no clarification from the assessee regarding the
nature and the objects and also the number of existing objects. Having
regard to the provisions u/s 12AA(1)(b) read with clauses (i) & (ii), the CIT
rejected the application filed by the assessee Trust in Form 10A seeking
registration. Aggrieved by the order of the CIT, the assessee is in appeal
before us.
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ITA No.282/Viz/205
Sri Sampath Vinayagar Temple Trust, Visakhapatnam
3. We heard both the parties and perused the material placed before us.
During the appeal hearing, the Ld.AR argued that the Ld.CIT while rejecting
the registration u/s 12AA of the Act, has not properly appreciated the facts
and the submissions made by the assessee Trust. The assessee is a
religious charitable trust created for carrying out charitable activities
besides the regular religious activities. Ld.AR further argued that the Trust
was originally a religious Trust and subsequently in order to extend the
benefits to the public at large by making donations to poor students for
payment of fees to arrange for poor feeding and or taking care of destitute
besides the original objects of worship of deity and conduction of religious
festivals etc. amended the objects. The assessee's case is that the
supplementary objects were included to enable the trust to carry out the
charitable activities as discussed by the Ld.CIT in para No.3.3. Though the
CIT has stated that the objects of the Trust appear to be not charitable,
plain reading of the objects mentioned in para no.3.3. of the CIT's order and
para No.4 and 5 of the Trust deed dated 16.03.1996 establish the nature of
charitable purposes. Further the defects mentioned by the Ld.CIT with
regard to the verification of final number of objects and mistake of name
mentioned by the assessee in the Trust deed and the application are
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ITA No.282/Viz/205
Sri Sampath Vinayagar Temple Trust, Visakhapatnam
curable defects by submitting the necessary information/clarifications. We
also understand that the CIT has not given any opportunity for rectification
of the mistakes or defects raised by the CIT. With regard to the final
objects, the assessee may be permitted to compile the final objects and
submit before CIT evidencing the trust deeds registered. Therefore, we are
of the considered opinion that the issue should be remitted back to the file
of the CIT to give one more opportunity to rectify the defects and to decide
the issue afresh on merits. Accordingly, the issue of Registration u/s 12AA
is remitted back to the CIT for fresh consideration.
4. In the result, appeal of the assessee is allowed for statistical
purposes.
The above order was pronounced in the open court on
29th Nov'2017.
Sd/- Sd/-
(धड.एस. सुन्दर ससह) (िी.दुगााराि)
(D.S. SUNDER SINGH) (V. DURGA RAO)
लेखा सदस्य/ACCOUNTANT MEMBER न्याधयक सदस्य/JUDICIAL MEMBER
धिशाखापटणम /Visakhapatnam
ददनांक /Dated : 29.11.2017
L. Rama, SPS
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ITA No.282/Viz/205
Sri Sampath Vinayagar Temple Trust, Visakhapatnam
आदेश की प्रधतधलधप अग्रेधर्त / Copy of the order forwarded to:-
1. अपीलाथी / The Appellant- Sri Sampath Vinayagar Temple Trust, D.No.10-
1-33, CBM Compound, Visakhapatnam
2. प्रत्याथी / The Respondent- The Commissioner of Income Tax (Exemptions)
Hyderabad
3. The ITO (Exemptions), Ward, Visakhapatnam
4. धिभागीयप्रधतधनधध, आयकरअपीलीयअधधकरण, धिशाखापटणम /DR, ITAT, Visakhapatnam
5. गाडाफ़ाईल / Guard file
आदेशानुसार / BY ORDER
// True Copy // Sr. Private Secretary ITAT, VISAKHAPATNAM