Karuna Gaushala Sewa Samiti, Gonda vs Assessee

Assessee by Shri Rakesh Garg, Advocate Department by Dr. Anand Kumar Agarwal, CIT DR Date of hearing 30/04/2015 Date of pronouncement 05/06/2015

ORDER

PER A. K. GARODIA, A.M.

This is assessee's appeal directed against the order of Learned CIT Faizabad u/s 80G on 02.09.2014.

2. Only grievance of the assessee is about rejection of the claim of the assessee for recognition u/s 80G (5) (vi).

3. Learned AR of the assessee submitted that the registration u/s 12AA was granted as per order u/s 12AA dated 18.12.1998 copy available on page 6 of the paper book. He placed reliance on the judgment of Hon'ble Gujrat High court rendered in the case of N. N. Desai Charitable Trust vs. CIT as reported in 246 ITR 452. Learned DR of the revenue supported the order of CIT.

4. We have considered the rival submissions. We find that as per the judgment of Hon'ble Gujarat High court rendered in the case of N. N. Desai 2

Charitable Trust vs. CIT (Supra), it was held that for the purpose of granting or refusing recognition u/s 80G (5) (vi), enquiry by CIT could only extend to find out whether the institution is registered u/s 12AA or not and whether its income received by it is liable to be considered u/s 11 and it does not go beyond that to examine as an AO whether the income is actually exempt or not. In the present case, registration u/s 12AA is already granted to the assessee. This is also noted by learned CIT in the impugned order that it is found that the assessee's main activity was to work for abandoned animals especially cows. Learned CIT accepts this. Hs only objection is that complete details of donors is not made available. In our considered opinion that under these facts, the order of learned CIT is not proper in view of the judgment of Hon'ble Gujrat High Court cited by learned AR of the assessee. Respectfully following the same, we direct the learned CIT to grant recognition to the assessee u/s 80G (5) (vi).

5. In the result, the appeal of the assessee is allowed. (Order was pronounced in the open court on the date mentioned on the caption page) Sd/. Sd/.

(SUNIL KUMAR YADAV) ( A. K. GARODIA ) Judicial Member Accountant Member

Dated:05/06/2015 *C.L.Singh

Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. The CIT(A) 5. D.R., I.T.A.T., Lucknow Asstt. Registrar