Hanuman Seva Charitable Trust, Howrah V. DIT (Exemption), Kolkata, Kolkata

ITA 1088/KOL/2011

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 54779 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-12-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: misc
• Appeal Filed On: 12-08-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N DUTTA GUPTA D R
• Assessee Lawyers: S BANDYOPADHYAY
• Keywords: Charitable institution
• Section: 12AA

Judgement Text

, ' , , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : KOLKATA ( ) . . , , , , , , ) [BEFORE SRI S.V. MEHROTRA, A.M. & SRI MAHAVIR SING H, J.M.] ! ! ! ! / I.T.A NOS. 1088 & 1089/KOL/2011 HANUMAN SEVA CHARITABLE TRUST, KOLKATA -VS.- DIRECTOR OF INCOME TAX (EXEMPTION), (PAN : AAATH 8190 A) KOLKATA ( '# /APPELLANT ) ( $%'# / RESPONDENT ) FOR THE APPELLANT ( '# ) : SHRI S. BANDYOPADHYAY, A.R. FOR THE RESPONDENT ( $%'# ) : SHRI N. DUTTA GUPTA, D.R. &' ( ) * &' ( ) * &' ( ) * &' ( ) * /DATE OF HEARING : 28.12.2011 +, ) * +, ) * +, ) * +, ) * /DATE OF PRONOUNCEMENT : 28.12.2011 - / ORDER PER SHRI S.V. MEHROTRA, ACCOUNTANT MEMBER/ . . , :- THESE APPEALS FILED BY THE ASSESSEE ARE AGAINST TH E ORDER OF LD. DIRECTOR OF INCOME-TAX (EXEMPTION), KOLKATA DATED 26.03.2010. 2. BRIEF FACTS OF THE CASE ARE THAT THE ASSESSEE HA D FILED APPLICATIONS IN FORM NO. 10A AND 10G DATED 29.12.2009 FOR GRANT OF REGISTRATION UNDE R SECTION 12AA AND EXEMPTION UNDER SECTION 80G(5)(VI) OF THE INCOME TAX ACT, 1961. LD. DIT(EXEMPTION) IN HIS ORDER DATED 26.03.2010 IN RESPECT OF BOTH THE APPLICATIONS HAS OBSERVED THAT THE LETTER WAS ISSUED FIXING HEARING ON 18.02.2010 AT 1 P.M. BUT NONE APPEARED. THEREFORE, REJECTED BOTH THE APPLICATIONS, INTER ALIA, OBSERVING THAT THE ASSESSEE WAS NOT INT ERESTED IN EXECUTING THE APPLICATIONS. 3. WE HAVE CONSIDERED THE SUBMISSIONS OF BOTH THE P ARTIES AND HAVE PERUSED THE RECORDS OF THE CASE. IN GROUND NO. 2 RAISED BEFORE US, IT IS, INTER ALIA, STATED THAT THE NOTICE OF HEARING ALLEGEDLY FIXED ON 18.02.2010 HAD NEVER BEEN SERVED ON THE ASSESSEE-TRUST. WE, THEREFORE, IN ITA NOS. 1088 & 1089/KOL./2011 2 ORDER TO GIVE SUBSTANTIAL JUSTICE TO THE ASSESSEE S ET ASIDE BOTH THE ORDERS OF LD. DIT(EXEMPTION) REJECTING THE APPLICATIONS FOR GRANT OF REGISTRATIO N UNDER SECTION 12AA AND EXEMPTION UNDER SECTION 80G(5)(VI) AND RESTORE THE MATTER BACK TO H IS FILE FOR DECIDING THE APPLICATIONS DE NOVO AFTER PROVIDING REASONABLE OPPORTUNITY OF HEARING T O THE ASSESSEE IN ACCORDANCE WITH LAW. 3. IN THE RESULT, BOTH THE APPEALS FILED BY THE ASS ESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 28/ 12 /2011. & . / - 28/12/2011. SD/- SD/- [ MAHAVIR SINGH / ] [S.V. MEHROTRA/ ( . . )] JUDICIAL MEMBER/ ACCOUNTANT MEMBER/ DATED : 28/ 12/ 2011 COPY OF THE ORDER FORWARDED TO: 1. HANUMAN SEVA CHARITABLE TRUST, 249H, G.T. ROAD, P.O . LILUAH, HOWRAH- 711 204. 2 DIRECTOR OF INCOME TAX (EXEMPTION), KOLKATA, 10B, M IDDLETON ROW, 6 TH FLOOR, KOLKATA-71 3. ADIT- , KOLKATA 4. DR, KOLKATA BENCHES, KOLKATA (TRUE COPY) BY ORDER ASSISTANT REGISTRAR, I.T.A.T., KOLKATA LAHA, SR. P.S.