Kulpi Community For Rural Development Centre, South 24 Parganas V. DIT, Exemption, Kolkata, Kolkata

ITA 1144/KOL/2010

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 9428 (ITAT-KOLKATA)
• Duration Of Justice: 7 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-01-2011
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: misc
• Appeal Filed On: 07-06-2010
• Court: TRIBUNAL
• Assessee Lawyers: REGISTRATION US AA; GRANT OF APPROVAL US GVI O
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH-C : KOLKATA [BEFORE HONBLE B.R. MITTAL, J.M. & HONBLE SHRI C. D. RAO, A.M] ITA NO. 1144 & 1145 (KOL) OF 2010 KULPI COMMUNITY FOR RURAL DEVELOPMENT -VS. - DIRECTOR OF INCOME TAX (E) CENTRE [PAN : AAAAK 8822 D] KOLKATA. [APPELLANT) [RESPON DENT] APPELLANT BY : SHRI P. K. ROY RESP ONDENT BY : SHRI S. BHADRA O R D E R PER B. R. MITTAL, J. M THE ASSESSEE HAS FILED THESE APPEALS AGAINST ORDER OF LD. DIT(E), KOLKATA DATED 15.03.2010 VIDE WHICH APPLICATIONS OF THE ASSESSEE FOR REGISTRATION U/S. 12AA AND GRANT OF APPROVAL U/S. 80G(5)(VI) OF THE INCOME TAX ACT HAVE BEEN REJECTED ON THE GROUND THAT THE REPRESENTATIVE OF THE ASSESSEE WAS REQUESTED TO FUR NISH AUDITED ACCOUNTS OF THE FINANCIAL YEAR 2009-10 ALONGWITH CASH BOOK, LEDGER AND BILLS/VOUCH ERS OF WORK DONE TILL DATE. THAT THE ASSESSEE WAS ALSO REQUESTED TO PRODUCE THE DETAILS OF DONATION RECEIVED AND TO AMEND THE DISSOLUTION CLAUSE. THAT THE ASSESSEE TILL DATE FAI LED TO SUBMIT THE REQUISITE PAPERS. 2. AT THE TIME OF HEARING, LD. AUTHORISED REPRESENT ATIVE FOR THE ASSESSEE FILED PAPER BOOK ALONGWITH CERTIFICATE STATING THAT THE ASSESSEE FIL ED COPIES OF AUDITED ACCOUNTS FOR THE YEARS ENDED ON 31.03.2008 & 31.03.2009 AND ALSO THE AUDIT ED ACCOUNTS FOR THE PERIOD FROM 01.04.2009 TO 31.12.2009. THE LD. AUTHORISED REPRES ENTATIVE FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE PRODUCED BILLS/VOUCHERS, CASH BOOK BEF ORE LD. DIT(E). HE FURTHER SUBMITTED THAT LD. DIT(E) HAS NOT CORRECTLY STATED THE FACTS THAT THE ASSESSEE FAILED TO SUBMIT DOCUMENTS AS CALLED FOR. FURTHER, THE LD. AUTHORISED REPRESENTAT IVE FOR THE ASSESSEE REFERRED PAGE 15 OF THE PAPER BOOK, WHICH IS A COPY OF THE REGULATIONS OF A SSOCIATION OF THE ASSESSEE, PLACED AT PAGES 10 TO 15 OF THE PAPER BOOK, AND SUBMITTED THAT DISS OLUTION CLAUSE IS ALSO STATED AND IT IS IN ACCORDANCE WITH WEST BENGAL SOCIETIES REGISTRATION S REGULATIONS. THE LD. AUTHORISED REPRESENTATIVE FOR THE ASSESSEE SUBMITTED THAT LD. DIT(E) HAS NOT STATED THE DEFICIENCY IN THE ITA NOS. 1144 & 1145/KOL/2010 2 DISSOLUTION CLAUSE, IF ANY. HE SUBMITTED THAT THE O RDER SUBMITTED BY THE LD. DIT(E) IS A NON- SPEAKING ORDER. THEREFORE, IMPUGNED ORDER OF THE LD . DIT(E) BE SET ASIDE AND DIRECTION BE GIVEN TO GRANT REGISTRATION TO THE ASSESSEE AND ALS O THE EXEMPTION U/S. 80G(5) OF THE INCOME TAX ACT. 3. ON THE OTHER HAND, LD. DEPARTMENTAL REPRESENTATI VE RELIED ON THE ORDER OF THE LD. DIT(E). 4. WE HAVE CONSIDERED THE ORDER OF LD. DIT(E) AND A LSO THE SUBMISSIONS OF THE LD. REPRESENTATIVES OF THE PARTIES. WE HAVE ALSO PERUSE D THE RELEVANT PAGES OF THE PAPER BOOK. IN THE FACTS AND CIRCUMSTANCES OF THE CASE, WE ARE OF THE CONSIDERED VIEW THAT THE IMPUGNED ORDER OF LD. DIT(E) BE SET ASIDE AND THE MATTER BE RESTOR ED TO HER TO PASS A SPEAKING ORDER IN RESPECT OF APPLICATION FILED BY THE ASSESSEE FOR REGISTRATI ON U/S. 12AA OF THE ACT AFTER GIVING DUE OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSE E IS ALSO DIRECTED TO COOPERATE WITH LD. DIT(E) AND FURNISH SUCH DOCUMENTS AS MAY BE REQUIRE D. THAT THE APPLICATION OF THE ASSESSEE FOR GRANT OF APPROVAL U/S. 80G(5) OF THE INCOME TAX ACT COULD BE CONSIDERED ONLY AFTER CONSIDERING APPLICATION OF THE ASSESSEE FOR REGISTRATION U/S. 1 2AA OF THE ACT. IN VIEW OF THE ABOVE, WE SET ASIDE THE ORDER OF LD. DIT(E) AND RESTORE THE ISSUE S FOR BOTH THE APPEALS TO HER FILE WITH A DIRECTION TO PASS FRESH SPEAKING ORDER AFTER CONSID ERING SUCH EVIDENCES/DOCUMENTS AS MAY BE FILED BEFORE HER AND AFTER GIVING DUE OPPORTUNITY O F HEARING TO THE ASSESSEE. 4. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 07. 11. 2011. SD/- SD/- [ C. D. RAO ] [ B.R. MITTAL ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 7TH JANUARY, 2011. ITA NOS. 1144 & 1145/KOL/2010 3 COPY OF THE ORDER FORWARDED TO: 1. KULPI COMMUNITY FOR RURAL DEVELOPMENT CENTRE, VILL & P.O. & P.S. KULPI, DIST. SOUTH 24-PARGANAS, PIN-743351, W. B. 2 DIRECTOR OF INCOME TAX (E), 10B, MIDDLETON ROW, 6 TH FLOOR, KOLKATA-700 071. 3. CIT- 4. CIT(A)- 5. DR, KOLKATA BENCHES, KOLKATA (TRUE COPY) BY ORDE R DEPUTY REGISTRAR I.T.A.T., K OLKATA. [KKC]