Nagarmull Chiranjilal Bajoria Charitable Trust, Kolkata V. DIT(Exemption), Kolkata, Kolkata

ITA 1084/KOL/2009

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 7944 (ITAT-KOLKATA)
• Duration Of Justice: 8 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-03-2010
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: 2009-2010
• Appeal Filed On: 23-06-2009
• Court: TRIBUNAL
• Department Lawyers: O P AGARWAL
• Keywords: Charitable institution

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH - C , KOLKATA ( ) BEFORE . . , SHRI B.R.MITTAL, JUDICIAL MEMBER. /AND . . , , SHRI B.C.MEENA, ACCOUNTAN T MEMBER. /ITA NO. 1084/KOL/2009 NAGARMULL CHIRANJILAL BAJORIA CHARITABLE TRUST, 3, ALIPORE ROAD, KOLKATA 700 027. AAATN 2184 N - - - VERSUS - . DIRECTOR OF INCOME - TAX (EXEMPTION), KOLKATA. ( / A PPELLANT ) ( / RESPO NDENT ) / FOR THE APPELLANT: NONE / FOR THE RESPONDENT : / SHRI O.P.AGARWAL, DR / ORDER . . , SHRI B.R.MITTAL, JUDICIAL MEMBER. THE ASSESSEE HAS FILED THIS APPEAL AGAINST ORDER DT.24.4.2009 OF THE DIRECTOR OF INCOME - TAX (EXEMPTION) BY WHICH THE LEARNED DIT(E) HAS REJECTED THE APPLICATION OF THE ASSESSEE - TRUST DT.30.10.2008 FILED FOR RENEWAL OF EXEMPTION U/S.80G OF THE INCOME - TAX ACT,1961. 2. NONE APPEARED ON BEHALF OF THE ASSESSE E. HOWEVER, WE HAVE DECIDED TO DISPOSE OF THIS APPEAL EXPARTE QUA ASSESSEE ON THE BASIS OF THE DOCUMENTS PLACED ON RECORD AND CONSIDERING THE SUBMISSIONS OF THE LEARNED DR. 3. THE LEARNED DIT(E) HAS REJECTED THE APPLICATION OF THE ASSESSEE FOR RENEWAL OF E XEMPTION U/S.80G OF THE ACT ON THE GROUND THAT THE ASSESSEE HAS SPENT THE EXPENDITURE ON CHARITY AND DONATION FOR THE ASSESSMENT YEAR 2 006 - 07 AND 2007 - 09 ON PURCHASE OF TEA, WHICH IS CLAIMED TO HAVE BEEN SERVED TO THE NEEDY PERSONS. THE LEARNED DIT(E) HAS STATED THAT IT CANNOT BE TERMED A CHARITABLE ACTIVITY. THE LEARNED DR SUPPORTED THE ORDER OF THE LEARNED DIT(E). 2 /ITA NO. 1084/KOL/2009 4. DURING THE COURSE OF HEARING, THE LEARNED DR WAS NOT ABLE TO SUBSTANTIATE AS TO WHETHER THE ASSESSEE TRUST IS REGISTERED U/S.12A OF THE ACT AND IF SO, WHETHER THE SAME HAS BEEN REJECTED OR NOT. FURTHER WE OBSERVE THAT THERE IS NO DESCRIPTION OF THE OBJECTS FOR WHICH THE TRUST HAS BEEN CREATED. WE ARE OF THE CONSIDERED VIEW THAT THE FACTS ARE NOT FULLY STATED IN THE ORDER PASSED BY THE LEARNED DIT(E). THEREFORE, WE SET ASIDE THE IMPUGNED ORDER OF THE LEARNED DIT(E) WITH THE DIRECTION THAT HE SHOULD PASS A SPEAKING ORDER AFTER CONSIDERING THE EVIDENCES AS MAY BE FILED BY THE ASSESSEE AND AFTER GIVING DUE OPPORTUNITY OF HEARING TO THE ASSESSEE. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. THIS ORDER IS PRONOUNCED IN OPEN COURT ON DT. 18.03.2010 SD/ - SD/ - ( . . ) , , (B.C.MEENA), ACCOUNTANT MEMBER. ( . . ), B.R.MITTAL, JUDICIAL MEMBER ( ) DATE: 18.03.2010 - COPY OF THE ORDER FORWARDED TO: 1. / THE APPELL ANT : NAGARMULL CHIRANJILAL BAJORIA CHARITABLE TRUST, 3, ALIPORE ROAD, KOLKATA 700 027. 2 / THE RESPONDENT : DIRECTOR OF INCOME - TAX (EXEMPTION), KOLKATA. 3. / THE CIT, 4. ( ) / THE CIT(A), 5. / DR, KO LKATA BENCHES, KOLKATA 6. GUARD FILE . / TRUE COPY , / BY ORDER , / DEPUTY REGISTRAR . ( /H.K.PADHEE) / SNR.PRIVATE SECRETARY.