Ansuya Bagla Charitable Trust, Kolkata V. DIT, Exemption, Kolkata, Kolkata

ITA 1027/KOL/2011

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 54644 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-11-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 21-07-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: D S DAMLE
• Keywords: Charitable institution
• Section: 80G

Judgement Text

, ' , , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : KOLKATA ( ) . . , , , , , , ) [BEFORE SRI S.V. MEHROTRA, A.M. & SRI MAHAVIR SING H, J.M.] ! ! ! ! / I.T.A NO. 1027/KOL/2011 ANSUYA BAGLA CHARITABLE TRUST, KOLKATA -VS.- D IRECTOR OF INCOME TAX (EXEMPTION), KOLKATA (PAN : AAATA 6756 D) ( '# /APPELLANT ) ( $%'# / RESPONDENT ) FOR THE APPELLANT ( '# ) : SHRI D.S. DAMLE, A.R. FOR THE RESPONDENT ( $%'# ) : SHRI S.K. ROY, D.R. & / ORDER PER SHRI S.V. MEHROTRA, ACCOUNTANT MEMBER/ . . , :- THIS APPEAL FILED BY THE ASSESSEE IS AGAINST THE O RDER OF LD. DIRECTOR OF INCOME-TAX (EXEMPTION), KOLKATA DATED 26.05.2011. 2. THE ASSESSEE-TRUST HAD FILED AN APPLICATION IN F ORM NO. 10G ON 22.11.2010. LD. DIT(EXEMPTION) REJECTED THE APPLICATION FOR GRANT O F EXEMPTION UNDER SECTION 80G(5)(VI), INTER ALIA, OBSERVING THAT SINCE CREATION, THE ASSESSEE-T RUST HAS NOT CARRIED OUT ANY WORK OF PUBLIC UTILITY. BEING AGGRIEVED, THE ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL AND HAS TAKEN THE FOLLOWING GROUNDS :- (1)ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CAS E AND IN LAW, THE DIRECTOR OF INCOME TAX (EXEMPTION) ERRED IN PASSING AN ORDER UN DER SECTION 80G(5)(VI) REJECTING THE APPLICATION MADE BY THE APPELLANT FOR GRANT OF CERTIFICATE UNDER SECTION 80G(5)(VI) OF THE I.T. ACT, 1961. (2) ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CA SE AND IN LAW, THE DIRECTOR OF INCOME TAX (EXEMPTION) ERRED IN REJECTING THE GRANT OF CERTIFICATE U/S 80G(5)(VI) SINCE THE APPELLANT HAD NOT VIOLATED ANY OF THE PROVISIONS OF SECTION 80G(5) AND, THEREFORE, THE DIT(EXEMPTION) BE DIRECT ED TO GRANT THE CERTIFICATE UNDER SECTION 80G(5)(VI) OF THE I.T. ACT, 1961. 3. HAVING HEARD BOTH THE PARTIES, WE FIND THAT LD. DIT(EXEMPTION) HAS NOT EXAMINED WHETHER THE ASSESSEE-TRUST FULFILLED THE VARIOUS CO NDITIONS LAID DOWN IN SECTION 80G(5) OR NOT. ITA NO. 1027/KOL./2011 2 THEREFORE, WE RESTORE THE MATTER TO THE FILE OF LD. DIT(EXEMPTION) TO CONSIDER THE APPLICATION FOR GRANT OF REGISTRATION UNDER SECTION 80G AFRESH IN ACCORDANCE WITH LAW. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ' ( ) *' + ,!+ $-). /. ORDER PRONOUNCED IN THE OPEN COURT ON 21/ 11/2011. 1 ( 2 & 21/11/2011. SD/- SD/- [ MAHAVIR SINGH / ] [S.V. MEHROTRA/ ( . . )] JUDICIAL MEMBER/ ACCOUNTANT MEMBER/ DATED : 21/ 11/ 2011 COPY OF THE ORDER FORWARDED TO: 1. ANSUYA BAGLA CHARITABLE TRUST,5, QUEENS PARK, FLAT NO. 4NW, 4 TH FLOOR, KOLKATA-19. 2 DIRECTOR OF INCOME TAX (EXEMPTION), 10B, MIDDLETON ROW, 6 TH FLOOR, KOLKATA-700 071. 3. DIT, WB- , KOLKATA 4. DR, KOLKATA BENCHES, KOLKATA (TRUE COPY) BY ORDER ASSISTANT REGISTRAR, I.T.A.T., KOLKATA LAHA, SR. P.S.