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TMI Blog2012 (7) TMI 361X X X X Extracts X X X X X X X X Extracts X X X X ..... come in the hands of the assessee - with regard to the other donations all the donors have filed their affidavit indicating the fact that they have donated the funds towards corpus - decided in favour of assessee. - ITA No. 4204/Del/2011 - - - Dated:- 22-6-2012 - SHRI G.D. AGRAWAL, AND SHRI RAJPAL YADAV JJ. Appellant by: Shri UC Dubey, Sr. DR Respondent by: S/Shri KL Aneja Manvendra Verma, Advocates ORDER PER RAJPAL YADAV: JUDICIAL MEMBER The revenue is in appeal before us against the order of Learned CIT(Appeals) dated 29.06.2011 passed for assessment year 2008-09. The solitary grievance of the revenue is that Learned CIT(Appeals) has erred in deleting the addition of Rs.91,78,100 added by the Assessing Officer on the ground that donations received by the assessee were without any specific directions by the donors that such donations would become as a corpus funds and, therefore, it is an income of the assessee. 2. The brief facts of the case are that assessee is a trust. It has filed its return of income for assessment year 2008-09 on 30th September, 2008 declaring nil income. According to the Assessing Officer, the assessee trust was created by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ointed out that the land was given to Shri Raghbir Singh, an educational and charitable trust for the purpose of college. Learned first appellate authority has recorded the facts elaborately and made a lucid analysis of the facts and law. His findings including permission to adduce additional evidence are as under: The appellant in present proceedings has now filed an application under sub-rule-2 of Rule 46A of the I.T. Act contending therein that the appellant was prevented by sufficient cause in not producing such documents and AO's Order was passed without giving sufficient opportunity to adduce the evidence, which are relevant to the grounds of appeal taken in the memo of appeal. It is gathered from record that appellant had filed documents and written submission on 27,04.2010. It is also submitted by the appellant that the A.O granted no hearing thereafter, nor sought to remove his doubts if any, entertained on perusal of documents filed on 27.04.2010. The AO passed the impugned Order on 28,04.2010 without giving an) further opportunity to the appellant, which is subject matter of present appeal before me. The appellant has included the following documents along with ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting of the Board of Trustees, it is evident that the donor had gifted the impugned land for specific purpose i.e. for setting up a Management/Engineering College within a specific time/period. This clearly shows that the land donated was towards the corpus of the trust and did not come within the meaning of section 12 of Income tax Act. Subsequent events also do not change the character of the donation having been received towards corpus as aforesaid and rather confirm donor s intention. The perusal of statements of Sh. Kuldeep Singh, Manbir Singh and Smt. Sadhna recorded by the officials of CIT on 03.09.2008 reveals that they were specifically asked as to whether the donation made were towards corpus or the trust or general in nature. Only general questions were put as to how the amounts donated by them were to be utilized. The affidavits of such donors along with other donors submitted in appellate proceedings together with copies of donation receipts were forwarded to the A.O for necessary comments and also inquiry, but the AO did not give any adverse comments nor disputed the factual position stated by the Appellant. The A.O also did not call any donor to examine appellant's ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed was cancelled and land was returned. Learned DR in rebuttal submitted that sub-section (2) of sec. 12A provides that where an application has been made on or after Ist day of June 2007, the provisions of sections 11 and 12 shall apply in relation to the income of such trust or institution from the assessment year immediately falling the financial year in which such application is made. He pointed out that assessee had moved an application in Form No.10A on 12.5.2008. The registration could not be granted w.e.f. 22.5.2007 as per this clause. Because the application has been moved after Ist day of June 2007. According to the Learned DR, this order of the Learned CIT(Appeals) is without jurisdiction and cannot be given effect. 6. We have heard the rival contentions and gone through the record carefully As far as objections of the Learned DR with regard to the registration granted under sec. 12AA is concerned, we are of the view that it is an order passed by competent authority and if any irregularity crept in the order, the same can be rectified by the competent authority itself. No appeal has been provided for the revenue against this order before the ITAT. Therefore, Learne ..... X X X X Extracts X X X X X X X X Extracts X X X X
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