The Commissioner Of Income Tax, Rohtak v. Sewa Bharti Haryana Pradesh

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. ITA No.707 of 2009Date of decision 30 .3.2010 The Commissioner of Income Tax, Rohtak..Appellant Versus Sewa Bharti Haryana Pradesh... Respondent CORAM:HON'BLE MR. JUSTICE M.M. KUMARHON'BLE MR. JUSTICE JITENDRA CHAUHAN Present:Mr. Aman Bansal ,Advocate for the appellant 1.To be referred to the Reporter or not ? 2.Whether the judgement should be reported in the Digest ? M.M.KUMAR, J. The Revenue has approached this Court by filing the instantappeal under Section 260A of the Income Tax Act, 1961 (for brevity 'theAct') challenging order dated 8.4.2009 (A.2) passed by the Income TaxAppellate Tribunal Delhi Bench “G”, Delhi (for brevity 'the Tribunal') inITA No. 4272(Del) 2007 granting renewal of exemption under Section 80Gof the Act upto 31.3.2007. The Tribunal has examined the differentactivities of the assessee- respondent showing imparting of education,running of Mahila Prashikshana Kendra (Female Education Centre) etc..The other activities include health care and social welfare. There is acategorical finding that no payment was made by the assessee- respondentto any of its member on account of salary or wages and that the assessee ispurely a social organisation carrying out social activities. The assessee hasbeen found to running 295 centers which are devoted to various activitiesas is evident from the following table: The Tribunal has also found that the assessee- respondent has filedcertificate of registration, memorandum of association, its rules andregulations, initial certificate granting exemption under Section 80G of theAct, the renewals of exemption granted earlier, notes on activities annexedwith Form 10G, consolidated audited balance sheet, receipts of paymentsetc. It has also filed income and expenditure account for the year ending31.3.2001 and consolidated audited report for the years ending 31.3.2002,31.3.2003, 31.3.2004, 31.3.2005 and 31.3.2006 alongwith computation ofincome for the assessment years 2004-05, 2005-06 and 2006-07. It has alsofiled notes on activities for the financial year 2003-04 and number of otherthings. The Tribunal after noticing all the activities and the documents, hadconcluded that the CIT was not justified in declining the renewal granted tothe assessee under Section 80 G(5)(vi) of the Act and accordingly the ITA 707 of 2009 Tribunal found that the assessee- respondent was entitled for continuationof entitlement under Section 80(G)(5)(vi) of the Act. We have heard learned counsel for the revenue at aconsiderable length and find that no violation of any provision has beenpointed out warranting admission of the appeal. The activities of therespondent- society are devoted to charity and social welfare activities.Even in the earlier years similar activities have been accepted by theRevenue. Therefore, the Tribunal has rightly continued the benefits to theassessee- respondent under Section 80 G(5)(vi) of the Act. The appeal iswholly without merit and the same is accordingly dismissed. (M.M.Kumar) Judge 30.3.2010okg (Jitendra Chauhan)Judge