Ita/166/2018 Of Commissioner Of Income Tax v. Aditi For Women And Child Development

02. 11.12.2019 Heard Mr. R.S. Chiminka, learned Sr. Standing Counsel along with Shri A. Kedia, learned Standing Counsel for the appellant-Income Tax Department. 2. Instant appeal is against the order dated 02.08.2018 passed by learned Income Tax Appellate Tribunal, Cuttack Bench, Cuttack in ITA No.382/CTK/20156 allowing the appeal preferred by the assessee-respondent. 3. Perused the impugned order in detail. Learned Tribunal while allowing the appeal at paragraph-5 has observed as under: “5. We have heard rival submissions and perused the materials available on record. The sole disputed issue is with respect to the rejection of application for approval u/s.80G(5)(vi) of the Act. Ld. AR submitted that the assessee’s books of accounts are audited and also regularly filing the income tax returns and drew our attention to the byelaws of the Trust which are charitable in nature for the women and child development. Ld. AR further emphasized that the assessee has been conducted various activities for the children and women development and referred to the activities in the financial year 2013-2014, 2014-2015 and 2015-2016 and also it was submitted that the registration of society was obtained on 30.04.2013 and the books of accounts are audited from the period 2013-2017. We found that there is no dispute in respect of maintenance of the books of accounts and the activities but the fact that the CIT(E) has rejected the application by mentioning that chartitable activities conducted by the assessee is not to the satisfaction and also the expenses are in the nature of administrative expenses. We considering the observation of the CIT(E) and also submissions of the assessee along with activity report and the financial statements, are of the opinion that the ld. CIT(E) has to consider the provisions of law or there is any violation in respect of the provisions due to any activity, which is not in legality. Therefore, we are of the opinion that the rejection of exemption u/s.80G(5)(vi) of the Act cannot be sustained and the assessee has substantiated its activities and also the objects are as per the byelaws which is not in mp disputed and further the ld. CIT(A) has not disputed the genuineness of byelaws and activities, so the action of CIT(E) in rejecting the approval u/s.80G cannot be sustained. Accordingly we direct the CIT(E)” to grant approval u/s.80G(5)(vi) of the Act and order accordingly.” 4. 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. 5. Hence, the 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) Judge