Punjab & Haryana H.C : the assessee-respondent was entitled for continuation of entitlement under s. 80(G)(5)(vi)

High Court Of Punjab & Haryana

CIT vs. Sewa Bharti Haryana Pradesh

M.M. Kumar & Jitendra Chauhan, JJ.

Section 80G(5)

IT Appeal No. 707 of 2009

30th March, 2010

Counsel appeared : Aman Bansal, for the Appellant

JUDGMENT

M. M. Kumar, J. :

The Revenue has approached this Court by filing the instant appeal under s. 260A of the IT Act, 1961 (for brevity “the Act”) challenging order’ dt. 8th April, 2009 (A.2) passed by the Tribunal Delhi Bench “G”, Delhi (for brevity “the Tribunal”) in ITA No. 4272/Del/2007 granting renewal of exemption under s. 80G of the Act up to 31st March, 2007. The Tribunal has examined the different activities 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 a categorical finding that no payment was made by the assessee respondent to any of its members on account of salary or wages and that the assessee is purely a social organisation carrying out social activities. The assessee has been found to be running 295 centers which are devoted to various activities as is evident from the following table :

2. The Tribunal has also found that the assessee-respondent has filed certificate of registration, memorandum of association, its rules and regulations, initial certificate granting exemption under s. 80G of the Act, the renewals of exemption granted earlier, notes on activities annexed with Form 10G, consolidated audited balance-sheet, receipts of payments etc. It has also filed income and expenditure account for the year ending 31st March, 2001 and consolidated audited report for the years ending 31st March, 2002, 31st March, 2003, 31st March, 2004, 31st March, 2005 and 31st March, 2006 along with computation of income for the asst. yrs. 2004-05, 2005-06 and 2006-07. It has also filed notes on activities for the financial year 2003-04 and number of other things. The Tribunal after noticing all the activities and the documents, had concluded that the CIT was not justified in declining the renewal granted to the assessee under s. 80G(5)(vi) of the Act and accordingly the Tribunal found that the assessee-respondent was entitled for continuation of entitlement under s. 80(G)(5)(vi) of the Act.

3. We have heard learned counsel for the Revenue at a considerable length and find that no violation of any provision has been pointed out warranting admission of the appeal. The activities of the respondent-society are devoted to charity and social welfare activities. Even in the earlier years similar activities have been accepted by the Revenue. Therefore, the Tribunal has rightly continued the benefits to the assessee-respondent under s. 80G(5)(vi) of the Act. The appeal is wholly without merit and the same is accordingly dismissed.

[Citation : 325 ITR 599]