Commissioner Of Income Tax-Exemption, Jaipur v. Anuvarat Charitable Trust

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 38 / 2017 Commissioner of Income Tax-Exemption, Jaipur. ----Appellant Versus Anuvarat Charitable Trust, 63, Subhash Nagar, Udaipur. ----Respondent _____________________________________________________ For Appellant(s) : Mr. K.K. Bissa. _____________________________________________________ HON'BLE MR. JUSTICE GOPAL KISHAN VYAS HON'BLE MR. JUSTICE RAMCHANDRA SINGH JHALAJudgment 15/03/2018 Defect pointed out by the office is hereby over-ruled. Heard learned counsel for the appellant. In this appeal filed by Income Tax Department, the order dated 24[th] of May, 2017 passed by learned I.T.A.T. Division Bench, Jodhpur is under challenge whereby the learned I.T.A.T. allowed the appeal filed by the respondent/assessee- Anuvarat Charitable Trust, preferred against the order dated 21.03.201617 and proceeded to allow exemption under Section 80G of the Act to the assessee- Trust. As per facts of the case, respondent/assessee which is a charitable Trust filed an application in Form No.10A on 07.09.2015 for seeking its registration under Section 12AA of the Act. The learned C.I.T. made enquiries and found that the Trust had distributed shoddy blankets through Anuvarat Charitable Trust, Kathmandu, Nepar, which charitable activity was done outside India. In response to the show cause letter dated 22.03.2016, the respondent/assessee replied that the Trust had no branch in Nepal or at any other place and at the time of natural disaster in Nepal, the Government of India through various publication in newspapers and social medial request NGO(s) to contribute and help the victim of Nepal, therefore, documents related to export and custom clearance in involving various Govt. Department giving permission, were also annexed. The learned I.T.A.T. while considering the facts and judgment of High Court of Delhi in the case of M.K. Nambyar Saraf Law Charitable Trust Vs. U.O.I., reported in (2004) 140 Taxman 616 (Delhi) and judgment in the case of Spring Dale Educational Society reported in (2011) 16 Taxman.com 285 (p & H), allowed the appeal and held that funds of the Trust did not fall within the purview of learned C.I.T. while examining the application u/s 12AA of the Act, and such examination would allow the learned C.I.T. to satisfy himself about genuineness of aims & objects of the Trust. The learned I.T.A.T. held in the judgment that aims and objects of the Trust are charitable in nature, therefore, the assessee- Trust is entitled for registration. We did not find any reason to declare the exemption under Section 80G of the Act to the Trust. In our opinion the finding arrived at by the learned I.T.A.T. does not require any interference because the learned I.T.A.T. has rightly followed the judgment of High Court of Delhi as well as of Punjab and Haryana High Court. Consequently, the instant appeal is hereby dismissed. (RAMCHANDRA SINGH JHALA) J. (GOPAL KISHAN VYAS) J. DJ/- 26