Dr Ashok Kumar Banerjee Charitable Foundation, Kolkata V. DDIT(E), KOLKATA, Kolkata

ITA 1067/KOL/2014

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 83216 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-12-2014
• Appeal Filed By: Assessee
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 19-05-2014
• Court: TRIBUNAL
• Department Lawyers: RAJENDRA PRASAD
• Assessee Lawyers: K M ROY
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 80G; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH B , KOLKATA [BEFORE HON BLE SRI MAHAVIR SINGH, JM& HON BLE SRI SHAMIM YAHYA , A M ] ITA NO S.1067&1068/KOL/2014 ASSESSMENT YEAR : 2014 - 15 ( A PPELLANT ) (RESPONDENT) DR.ASHOK KUMAR BANERJEE - VS - D.I.T. (EXEMPTION) CHARITABLE FOUNDATION, KOLKATA KOLKATA (PAN: AABAD 4364 J) FOR THE APPELLAN T SHRI K.M.ROY, FCA FOR THE RESPONDENT SRI RAJENDRA PRASAD, JCIT DATE O F HEARING : 03 .12.2014 DATE OF PRONOUNCEMENT : 03.12.2014. ORDER PER SHRI SHAMIM YAHYA, AM THESE APPEAL S BY THE ASSESSEE ARE DIRECTED AGAINST SEPARATE ORDERS OF L D. D.I.T. (EXEMPTION), KOLKATA DT. 25.03.2014 REJECTING ASSESSEE S APPLICATIONS IN FORM NO.10A AND 10G RESPECTIVELY FOR REGISTRATION U/S 12AA OF THE ACT AND GRANT OF APPROVAL U/S 80G OF THE ACT. IN THE ORDER PASSED U/S 12AA THE LD. D.I.T. (EXEMPTION), KOLKATA HAS OBSERVED AS UNDER : - NOTICE WAS ISSUED ON 10.10.2013 FI XING THE DATE OF HEARING ON 22.10.2013. BUT TILL DATE THERE HAS BEEN NO COMPLIANCE. SO IT IS NOT POSSIBLE TO VERIFY WHETHER THE ACTIVITIES OF THE SOCIETY HAVE BEEN CARRIED OUT IN ACCORDANCE WITH THE STATED OBJECTIVES. THEREFORE I AM NOT SATISFIED THAT THE APPLICANT SOCIETY IS ENGA GED IN ANY CHARITABLE ACTIVITY. IN VIEW OF THE ABOVE THE APPLICATION FOR GRANT OF REGISTRATION U/S 12AA IS REJECTED. SIMILARLY IN THE ORDER U/S 80G OF THE ACT THE LD. D.I.T. (EXEMPTION) HAS REF ERRED THAT SINCE THE APPLICATION FOR REGISTRATION U/S 12AA OF THE ACT IS REJECTED THE APPLICATION FOR GRANT OF APPROVAL, U/S 80G OF THE ACT IS ALSO REJECTED. NOW AGAINST THE ABOVE ORDER THE ASSESSEE IS IN APPEAL BEFORE US. 2. THE LD. COUNSEL OF THE ASSESS EE SUBMITTED THAT THE LD. DIT HAS REJECTED THE APPLICATION FOR REGISTRATION AND APPROVAL WITHOUT POINTING OUT ANY DEFECTS AND ITA NOS.1067&1068/KOL/2014 DR.ASHOK KUMAR BANERJEE CHARITABLE FOUNDATION A.YR. 2014 - 15 2 GENUINENESS OF THE ACTIVITY. THE LD. COUNSEL PLEADED THAT THE ISSUE MAY BE REMITTED TO THE FILE OF THE LD. D.I.T.(EXEMPTION) TO EN ABLE HIM TO PASS A SPEAKING ORDER O N THIS ISSUE. THE LD. DR DID NOT HAVE ANY SERIOUS OBJECTION TO THIS PROPOSITION. 3. UPON CAREFUL CONSIDERATION WE NOTE THAT THE LD. D.I.T. HAS SUMMARILY PASSED A REJECTION ORDER BY ONLY NOTING THAT NOTICE WAS ISSUED ON 1 0.10.2013 FIXING THE DATE OF HEARING ON 22.10.2013 AND THERE WAS NO COMPLIANCE THEREOF. IN OUR CONSIDERED OPINION IT IS A SETTLED LAW THAT EVEN ADMINISTRATIVE ORDERS HAVE TO BE CONSISTENT WITH THE RULES OF NATURAL JUSTICE. IN OUR CONSIDERED OPINION AFTER CONSIDERING THE APPLICATIONS MADE IN THIS REGARD THE LD. D.I.T. SHOULD PASS A PROPER AND SPEAKING ORDER. NEEDLESS TO ADD THE ASSESSEE SHOULD BE GRANTED ADEQUATE OPPORTUNITY OF BEING HEARD. 4. IN THE RESULT THE APPEALS FILED BY THE ASSESSEE STAND ALLOWED F OR STATISTICAL PURPOSES. O RDER PRONOUNCE D IN THE OPEN COURT ON 03.12.2014. SD/ - SD/ - [ MAHAVIR SINGH ] [SHAMIM YAHYA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATE: 03.12.2014. R.G.(.P.S.) COPY OF THE ORDER FORWARDED TO: 1 . DR.ASHOK KUMAR BANERJEE CHARITABLE FOUNDATION, 1, KAILASH GHOSH ROAD, KOLKATA - 700008. 2 D.I.T. (EXEMPTION), KOLKATA 3 . CIT(A) - , KOLKATA 4. CIT - KOLKATA CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY, BY ORDER, ASST . REGISTRAR , ITAT, KOLKATA BENCHES ITA NOS.1067&1068/KOL/2014 DR.ASHOK KUMAR BANERJEE CHARITABLE FOUNDATION A.YR. 2014 - 15 3