Commissioner of Income-tax, Exemption v. Saraswati Sishu Vidya Mandir - 2019-LL-1211-42

Citation	2019-LL-1211-42
Appellant Name	Commissioner of Income-tax, Exemption
Respondent Name	Saraswati Sishu Vidya Mandir
Court	HIGH COURT OF ORISSA
Relevant Act	Income-tax
Date of Order	11/12/2019
Judgment	View Judgment
Keyword Tags	grant registration • charitable trust
Bot Summary:	By way of this appeal the Income Tax Department has challenged the order dated 15.02.2017 passed by learned Income Tax Appellate Tribunal, Cuttack Bench, Cuttack in ITA No.30/CTK/2016 vide Annexure-2, allowing the appeal preferred by the assessee-respondent. Learned Tribunal while allowing the appeal at paragraph-6 of its order dated 15.02.2017 has observed as under: 6. Ld A.R. of the assessee has relied on the decision of the Mumbai E Bench of the Tribunal in the case of Tara Educational and Charitable Trust, wherein, the Tribunal has allowed registration on similar facts of the case. Ld D.R. could not show any good reason to not to follow the above quoted order of the Mumbai Bench of the Tribunal. Respectfully following the decision of the Mumbai Bench of the Tribunal in the case of Tara Educational and Charitable Trust we set aside the order of the Commissioner of Income, Hyderabad and direct him to grant registration u/s.12AA of the Act. Considering the submission made and keeping in view the observations made by the learned Tribunal as quoted above, we are in complete agreement with the view taken by the learned Tribunal in the impugned order and find no case is made out to interfere with the same. The appeal, being devoid of merits, deserves to be dismissed and is accordingly dismissed.

ITA No.8 of 2017 02. 11.12.2019 Heard Mr. R.S. Chiminka, learned Sr. Standing Counsel along with Shri A. Kedia, learned Standing Counsel for appellant-Income Tax Department. 2. By way of this appeal Income Tax Department has challenged order dated 15.02.2017 passed by learned Income Tax Appellate Tribunal, Cuttack Bench, Cuttack in ITA No.30/CTK/2016 vide Annexure-2, allowing appeal preferred by assessee-respondent. 3. Perused impugned order in detail. Learned Tribunal while allowing appeal at paragraph-6 of its order dated 15.02.2017 has observed as under: 6. We find that in instant case, registration of society u/s.12AA was rejected by CIT (Exemptions) on ground that assessee has not registered amended clauses, inter alia, amendment & winding up clauses with Registrar of Societies, after passing resolution and in absence of such registration, such amended clauses cannot be cognizance of. Ld A.R. of assessee has relied on decision of Mumbai E Bench of Tribunal in case of Tara Educational and Charitable Trust (supra), wherein, Tribunal has allowed registration on similar facts of case. Ld D.R. could not show any good reason to not to follow above quoted order of Mumbai Bench of Tribunal. Therefore, respectfully following decision of Mumbai Bench of Tribunal in case of Tara Educational and Charitable Trust (supra) we set aside order of Commissioner of Income (Exemptions), Hyderabad and direct him to grant registration u/s.12AA of Act. 4. Considering submission made and keeping in view observations made by learned Tribunal as quoted above, we are in complete agreement with view taken by learned Tribunal in impugned order and find no case is made out to interfere with same. -2- 5. Hence, appeal, being devoid of merits, deserves to be dismissed and is accordingly dismissed. All connected Misc. Case(s)/I.A(s) if any, is/are accordingly dismissed. ( K.S. Jhaveri ) Chief Justice .. (K.R.Mohapatra) Akk Judge Commissioner of Income-tax, Exemption v. Saraswati Sishu Vidya Mandir

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