Indrasudha Foundation, Kolkata V. CIT - Exemptions, Kolkata, Kolkata

ITA 101/KOL/2015

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 92051 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-07-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: misc
• Appeal Filed On: 19-01-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Non passing of speaking order
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH C KOLKATA BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI B.P.JAIN , ACCOUNTANT MEMBER ITA NO. 100 - 101 /KOL/ 2015 INDRASHUDHA FOUNDATION C/O D.J. SHAH & CO KALYAN BHAVAN 2, ELGIN ROAD, KOLKATA - 20 [ PAN NO. AABTI 0054 Q ] / V/S . COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIT (EXEMPTIONS), KOL. 10B, MIDDLETON ROW, KOL - 71 / APPELLANT .. / RESPONDENT / ASSESSEE SHRI MIRAJ D. SHAH, ADVOCATE / BY RE V EN UE SHRI DAVID Z. CHOWNGTHU, ADDL. CIT - DR / DATE OF HEARING 30 - 06 - 2015 / DATE OF PRONOUNCEMENT 03 . 07 - 2015 / O R D E R PER MAHAVIR SINGH , JUDICIAL M EMBER : - THESE TWO A PPEAL S BY THE ASSESSEE ARE ARISING OUT OF ORDER OF COMMISSIONER OF INCOME TAX (EXEMPTIONS), KOLKATA U/S 12AA & 80(G)(5)(VI) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT ) VIDE ORDER DATED 31.12.2014. 2. AT THE OUTSET, IT IS SEEN THAT THESE TWO APPEALS OF THE ASSESSEE ARE AGAINST THE REJECTION OF REGISTRATION OF TRUST U/S 12AA OF THE ACT AND REJECTION OF APPLICATION U/S 80(G)(5)(VI) OF THE ACT . T HE CIT(EXEMPTION) KOLKATA IN BOTH THE CASES PASSED A NON SPEAKING ORDER AND NO OPP ORTUNITY OF BEING HEARD WAS PROVIDED TO THE ASSESSEE - TRUST. ITA NO. 100 - 101/KOL/2015 INDRASUDHA FOUNDATION V. CIT(EXMP) KOL PAGE 2 HENCE, ORDER IS NOT A SPEAKING ORDER , WE SET ASIDE BOTH THE ORDER S OF CIT(EXEMPTIONS) KOLKATA AND DIRECT HIM TO PASS A SPEAKING ORDER AFTER ALLOWING REASONABLE OPPORTUNITY OF BEING HARD TO ASSESSE E. 3. IN THE RESULT, BOTH THE APPEALS OF ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON 03 / 07 /201 5 SD/ - SD/ - ( B.P. JAIN ) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEM BER KOLKATA, *DKP - 03 / 07 /201 5 / COPY OF ORDER FORWARDED TO: - 1 . / APPELLANT - INDRASHUDHA FOUNDATION, C/O D.J. SHAH & CO KALYAN BHAVAN 2 ELGIN ROAD,L KOLKATA 700 020 2 . / RESPONDENT - CIT(EXEMPTIONS), 10B, MIDDLETON ROW, KOLKATA - 71 3 . / CONCERNED CIT KOLKATA 4 . - / CIT (A) KOLKATA 5 . , / DR, ITAT, KOLKATA 6 . / GUARD FILE. BY ORDER/ , /TUE COPY/ / ,