Income Tax Appellate Tribunal - Bangalore
M/S. Vimalalaya Hospital Trust, ... vs Commissioner Of Income Tax ... on 29 November, 2019
ITA No.1435(B)/2019
1
IN THE INCOME TAX APPELLATE TRIBUNAL
BANGALORE BENCHES : "B", BANGALORE
BEFORE SHRI B.R.BASKARAN, ACCOUNTANT MEMBER
AND
SMT. BEENA PILLAI, JUDICAL MEMBER
ITA No.1435(Bang)/2019
(Assessment Year : 2019-20)
Vimalalaya Hospital Trust,
No.4100, Vimalalaya Convent,
Hebbagodi, Anekal Taluk,
Bangalore-560 100.
Pan No.AAATV1166A Appellant
Vs
The Commissioner of Income Tax(E),
Bangalore Respondent
Appellant by : Shri Narendra Kumar Jain, Advocate
Revenue by : Ms. Neera Malhotra, CIT-DR
Date of hearing : 27-11-2019
Date of pronouncement : 29-11-2019
ORDER
PER SMT BEENA PILLAI, JUDICIAL MEMBER:
Present appeal has been filed by assessee against order dated 29/04/19 passed by Ld. CIT (A), Bangalore for assessment year 2017-18 to 2019-20 under section 80G(5)(vi) of the Act, rejecting the recognition under section 80G of the Act.
ITA No.1435(B)/2019 2
2. It has been submitted that assessee had made an application under section 80G on 06/10/18. It was submitted that assessee was granted certification under section 12AA of the Act, vide certificate dated 17/07/98 placed at page-10 of paper book, which is valid as on date. Further, assessee submitted that Ld.CIT(A) was satisfied with activities carried out by assessee to be charitable in nature and therefore, erred in rejecting application of assessee seeking registration under section 80G of the IT Act, 1961.
3.1 Ld. Senior DR placed reliance upon orders passed by authorities below.
4. We have perused submissions advanced by both sides in the light of records placed before us.
4.1 Upon considering the documents filed by assessee in the paper book, it is observed that denial of 80G registration by Ld.CIT (E) is not sustainable in law. It is observed that assessee has obtained certification under section 12A, which has not been rejected or disputed by Ld. CIT(E). However, in impugned order Ld.CIT(E) is not doubting objects of assessee and has not brought anything on record to establish any violation of objects on behalf of assessee.
4.2 We are therefore of the view, that assessee should not have been denied registration under section 80G of the IT Act, 1961. We accordingly set aside this issue back to Ld.CIT(A) to consider application filed by assessee dated 16/10/18 in accordance with law.
ITA No.1435(B)/2019 3 Accordingly we allow the appeal filed by assessee. In the result appeal filed by assessee stands allowed. Order pronounced in the open court on 29-11-2019.
Sd/- Sd/-
(B.R.BASKARAN) (BEENA PILLAI)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Dated:
*am
Copy of the Order forwarded to:
1.Appellant;
2.Respondent;
3.CIT;
4.CIT(A);
5. DR
6. ITO (TDS)
7.Guard File
By Order
Asst. Registrar