Sahara India Field Workers Welfare Trust, Kolkata V. DIT, Exemption, Kolkata, Kolkata

ITA 1033/KOL/2010

• Counselvise Citation: [2011] 119 COUNSELVISE.COM (IT) 7256 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 4 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-10-2011
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 19-05-2010
• Court: TRIBUNAL
• Department Lawyers: K R MONDAL
• Assessee Lawyers: J J MEHROTRA
• Keywords: Charitable institution; Opportunity of being heard
• Section: 12AA; 12

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL, BEN CH A, KOLKATA () BEFORE , ,, , , SHRI MAHAVIR SINGH, JUDICIAL MEMBER. /AND . .. . ! ! ! !. .. . , '# SHRI C.D.RAO, ACCOUNTANT MEMBER $ $ $ $ / ITA NO . 1033/KOL/2010 %& '(/ ASSESSMENT YEAR : 2010-11 (*+ / APPELLANT ) SAHARA INDIA FIELD WORKERS WELFARE TRUST, KOLKATA (PAN:AAITS 3897 D ) - % - - VERSUS - . (-.*+/ RESPONDENT ) D.I.T., EXEMPTION, KOLKATA *+ / 0 '/ FOR THE APPELLANT: SHRI J.J.MEHROTRA -.*+ / 0 '/ FOR THE RESPONDENT: SHRI K.R.MONDAL 1%2 / !# /DATE OF HEARING : 18.10.2011. 3' / !# /DATE OF PRONOUNCEMENT : 18.10.2011 '4 / ORDER ( (( ( . .. . ! ! ! !. .. . ) )) ), , , , '# PER SHRI C.D.RAO, AM THIS APPEAL IS FILED BY ASSESSEE AGAINST THE ORDER DATED 15.03.2010 OF THE LD. D.I.T. (EXEMPTION), KOLKATA. 2. THE ONLY ISSUE RAISED BY ASSESSEE IN THIS APPEA L IS RELATING TO REJECTION OF REGISTRATION U/S 12AA OF THE IT ACT. 3. AT THE TIME OF HEARING THE LD. COUNSEL APPEARIN G ON BEHALF OF ASSESSEE HAS SUBMITTED THAT THE LD.D.I.T.(EXEMPTION), KOLKATA HA S ERRED IN TREATING THE APPLICATION FILED UNDER SECTION 12AA OF THE ASSESSEE AS INFRUCT UOUS. HE SUBMITTED THAT THE LD. DIT(EXEMPTION) IS WRONG IN HOLDING THAT THE REGISTR ATION U/S 12AA SHALL BE GRANTED BY THE CONCERNED CIT WHO HAS JURISDICTION OVER SAHA RA INDIA LIMITED AS THE TRUST IS NOT A PUBLIC CHARITABLE TRUST AND IS FOR A SPECIFIE D CLASS. HE FURTHER SUBMITTED THAT THE VARIOUS OBSERVATIONS OF THE LD. DIT(EXEMPTION), KOL KATA HOLDING THAT THE TRUST IS NOT A 2 CHARITABLE INSTITUTION ARE MISCONCEIVED AND CONTRAR Y TO THE FACTS OF THE CASE AS WELL AS BAD IN LAW. HE FURTHER SUBMITTED THAT THE LD. DIT(E XEMPTION) SHOULD HAVE GRANTED REGISTRATION U/S 12AA OF THE IT ACT TO THE ASSESSEE TRUST AS ALL THE CONDITIONS FOR THE SAME WERE DULY FULFILLLED AND COMPLIED WITH BY THE ASSESSEE TRUST AND THE ORDER PASSED BY THE LD. DIT(EXEMPTION) IS WITHOUT PROPER OPPORTU NITY AND BAD IN LAW. THEREFORE HE REQUESTED TO SET ASIDE THE ORDER OF THE LD. DIT(EXE MPTION), KOLKATA AND DIRECT THE DIT (EXEMPTION), KOLKATA TO GRANT THE REGISTRATION U/S 12AA OF THE IT ACT. 4. ON THE OTHER HAND, THE LD. DR APPEARING ON BEHAL F OF THE REVENUE HAS RELIED ON THE ORDER OF THE LD. D.I.T. (EXEMPTION), KOLKATA. 5. AFTER HEARING THE RIVAL SUBMISSIONS AND ON CAREF UL PERUSAL OF MATERIAL AVAILABLE ON RECORD, THE RELEVANT OBSERVATIONS OF THE LD. DIT (EXEMPTION), KOLKATA ARE AS UNDER :- . IT IS ALSO SEEN FROM THE APPLICATION THAT THE TRUS T HAS BEEN CREATED FOR THE WELFARE OF AGENTS OF SAHARA INDIA LTD. THE REGISTRATION U/S 12 AA WILL BE GRANTED BY THE CONCERNED C.I.T., WHO HAS JURISDICTION OVER SAHARA INDIA LTD. SINCE THIS IS NOT A PUBLIC CHARITABLE INSTITUTION AND THIS TRUST IS FOR A SPEC IFIC CLASS I.E. AGENT OF SAHARA INDIA LTD. THEREFORE THE APPLICATION FILED HERE IS TREATED AS INFRACTUOUS. 5.1. KEEPING IN VIEW OF THE ABOVE ARGUMENTS PUT FOR TH BY THE LD. COUNSEL FOR ASSESSEE WE ARE OF THE VIEW THAT ORDER PASSED BY TH E LD. DIT(EXEMPTION), KOLKATA IS NOT IN ACCORDANCE WITH LAW. THEREFORE WE SET ASIDE THE MATTER TO THE LD. D.I.T.(EXEMPTION),. KOLKATA TO PASS A SPEAKING ORDE R IN ACCORDANCE WITH LAW AFTER GIVING A REASONABLE OPPORTUNITY OF BEING HEARD TO A SSESSEE. 6. IN THE RESULT THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 18.10.2011. SD/- SD/- , , , , MAHAVIR SINGH, JUDICIAL MEMBER . .. . ! ! ! !. .. . , , , , '# '# '# '# , C.D.RAO, ACCOUNTANT MEMBER. ( (( (!# !# !# !#) )) ) DATE: 18.10.2011. R.G.(.P.S.) 3 '4 / -5 6'5'7- COPY OF THE ORDER FORWARDED TO: 1. SAHARA INDIA FIELD WORKERS WELFARE TRUST, MANGAL JY OTI BUILDING, 1 ST FLOOR, FLAT NO.101, 227/2, AJC BOSE ROAD, KOLKATA-700020. 2 THE D.I.T. (EXEMPTION), KOLKATA . 3. THE CIT, 4. THE CIT(A)- 5. DR, KOLKATA BENCHES, KOLKATA .5 -/ TRUE COPY, '4%1/ BY ORDER, DEPUTY /ASST. REGISTRAR , ITAT, KOLKATA BENCHES