Herbicure Healthcare Bio-Herbal Research Foundation, Kolkata V. CIT(EXEMPTIONS), KOLKATA, Kolkata

ITA 1001/KOL/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 1721 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 2 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-08-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: misc
• Appeal Filed On: 10-05-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: GOULEAN HANGSHINGCIT LD
• Assessee Lawyers: MIRAJ D SHAH LD
• Keywords: Cancellation of registration
• Section: 12AA; 10B

Judgement Text

1 ITA NO. 1001//K/16 IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOL KATA BEFORE: SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUD ICIAL MEMBER I.T.A NO. 1001/KOL /2016 HERBICURE HEALTHCARE VS. COMMISSIONER OF BIO-HERBAL RESEARCH INCOME-TAX(EXEMPTION) FOUNDATION KOLKATA PAN: AABCH 4849J [APPELLANT] [RESPONDENT] FOR THE APPELLANT : SHRI MIRAJ D.SHAH, LD.AR FOR THE RESPONDENT : SHRI GOULEAN HANGSHING,CIT, LD.DR DATE OF HEARING : 13-06-2017 DATE OF PRONOUNCEMENT : 09-08-2017 ORDER SHRI S.S.VISWANETHRA RAVI, JM: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), KOLKAT A DT. 14-03- 2016 FOR CANCELLATION OF REGISTRATION U/S. 12AA(3) OF THE ACT. 2. THE ONLY ISSUE IS TO BE DECIDED AS TO WHETHER TH E CIT(EXEMPTION) WAS JUSTIFIED IN CANCELLING THE REGI STRATION VIDE HIS ORDER PASSED U/S. 80G(5)(VI) OF THE ACT WITHOUT PRO PER OPPORTUNITY OF HEARING TO ASSESSEE IN THE FACTS AND CIRCUMSTANCES OF THE CASE. 3. IT IS NOTICED THAT AS THE APPLICATION OF THE ASS ESSEE FOR REGISTRATION U/S. 12AA OF THE ACT WAS REJECTED BY THE LD. CIT(EXEMPTION) KOLKATA VIDE HIS ORDER DT. 29-02-201 6 AND THE ITAT DISMISSED THE APPEAL OF THE ASSESSEE AGAINST THIS O RDER AS WITHDRAWN VIDE ORDER DT. 29-03-2017 ( COPY OF THE SAME IS PLA CED ON RECORD). HENCE, THE ISSUE INVOLVED IN THIS APPEAL IS ALSO LI ABLE TO BE DISMISSED. 2 ITA NO. 1001//K/16 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS D ISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 09- 08-2017 SD/- SD/- J. SUDHAKAR REDDY S.S. VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 09-08-2017 PP(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 . APPELLANT/ASSESSEE:M/S. HERBICURE HEALTHCARE BIO-HE RBAL RESEARCH FOUNDATION C/O D J SHAH & CO., 2 ELGIN ROAD, KOLKAT A-20. 2 RESPONDENT/REVENUE THE COMMISSIONER OF INCOME TAX ( EXEMPTIONS) 10B MIDDLETON ROW, 6 TH FLOOR, KOLKATA-71. 3 . THE CIT(A), KOLKATA 4. 5. CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, SR.PS/H.O.O ITAT KOLKATA