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TMI Blog2016 (3) TMI 45X X X X Extracts X X X X X X X X Extracts X X X X ..... E) cancelling the assessment order passed by the Assessing Officer and directing the Assessing Officer to re-do the assessment. The grounds raised by the assessee are illustrated hereunder:- 1. ''The Commissioner of Income-tax (Exemptions), Chennai (hereinafter referred to as CIT (E) erred in holding that the assessment order passed by the Assistant Director of lncome-tax (Exemptions) IV, Chennai (hereinafter referred to as ADIT (E) under section 143(3) dated 30th November, 2012 was erroneous and prejudicial to the interests of the revenue. 2. The CIT (E) erred in issuing order dated 30th March, 2015 cancelling the assessment made by ADIT (E) vide order dated 30th November, 2012 under section 143(3) of the Income Tax Act, 1961 (hereina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... found that there is no specific direction for making corpus donation and denied exemption u/s.11(1)(d) of the Act passed assessment order u/s.143(3) of the Act dated 30.11.2012. 4. The ld.CIT(E) under revisionary powers issued notice for initiation of proceedings u/s.263 of the Act. The ld.CIT(E) relied on income and expenditure account were the assessee has shown contributions received towards Solid Waste Management Implementation Rs. 2,05,43,133/- and also found that expenses were debited to the income and expenditure account on account of awareness expenses, project management expenses. The ld.CIT(E) on perusal of the trust deed and the objects of the trust came to a unilateral conclusion objects are of general public utility and made d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder after proper examination and is not prejudicial to the interest of Revenue. The objects of the trust fall within the meaning of charitable purpose, not in residual clause of advancement of any other object of public utility and further submitted that the civic objective of the trust comes under the provisions of Sec2(15) of the Act i.e. Preservation of environment including watersheds, forest and wildlife and preservation of monuments or places or objects of artistic or historic interest. The trust also study on promotion of animal and bird welfare and the objects of the trust prepared including various services to avoid the complexities in future. Further, it was explained that the main object of the Trust activity is solid waste mana ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed u/s.12A by Director of Income Tax (Exemptions) vide letter dated 24.09.2007 and approval was granted u/s.80G of the Act by Director of Income of Tax (Exemption) vide letter dated 29.08.2008. The assessee Trust has been filing return of income regularly and in compliance to Sec.12A provisions financial statements of the trust are Audited by Chartered Accountant and the return of income was filed from assessment year 2008-2009 onwards. The ld. Authorised Representative filed paper book with details of undertakings and memorandum of understanding entered with the solid waste management institutions with the areas of responsibilities and sharing of work. The memorandum contains the information about the total project management and the purpo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... trust and to support the case relied on the decision of Panaji Tribunal Bench in the case of Entertainment Society of Goa vs. CIT (2013) 34 taxmann.com 210 and pleaded for squashing the Revision order passed by CIT(E) and allow the appeal. 6. Contra to the submissions, the ld. Departmental Representative relied on the income and expenditure account referred at Page Nos. 48 & 49 of paper book and drew attention to the statement of depreciation that there is no asset purchased by the company and most of the assets being tricycles and the trust has violated the provisions of Sec.2(15) of the Act and the activities are not charitable in nature and relied on the CIT(E) order and pleaded for dismissal of appeal. 7. We heard the rival submissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uisite applied for tenders not on commercial note but on social responsibility and if any profit is made out of the such activities they are incidental as the predominant objective being only solid waste management works. The ld. Authorised Representative vehemently argued that in compliance with Swatch Bharath Programme of Prime Minister of India Shri. Narendra Modi, the trust is working hard with its objective of cleaning. On perusal of the photographs and apprehension letters they conducted various awareness programmes and removed garbages and making environment clean and tide. In other words, it is a service to the humanity. Citizens of the society are benefited through clean environment and saved from diseases. The ld.AR relied on the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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