Seth Sohanlal Barmecha Charitable Trust, Kolkata V. Director of Income tax(Exexption), Kolkata

ITA 1280/KOL/2012

• Counselvise Citation: [2014] 120 COUNSELVISE.COM (IT) 7927 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 1 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-10-2014
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 06-09-2012
• Court: TRIBUNAL
• Department Lawyers: VARINDER MEHTA
• Assessee Lawyers: K K GOLWAMI
• Keywords: Charitable institution
• Section: 12AA; 10B

Judgement Text

, C , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOL KATA () BEFORE , /AND , ! ) [BEFORE SHRI MAHAVIR SINGH, JM & SHRI SHAMIM YAHYA, AM] ' / I.T.A NO.1280/KOL/2012 #$ %&/ ASSESSMENT YEAR: 2012-13 SETH SOHANLAL BARMECHA CHARITABLE TRUST VS. DY.COM MISSIONER OF INCOME-TAX(EXEMP) (PAN:AALTS1166N) KOLKATA. (() /APPELLANT ) (*+()/ RESPONDENT ) DATE OF HEARING: 26.09.2014 DATE OF PRONOUNCEMENT: 14.10.2014 FOR THE APPELLANT: SHRI K. K. GOLWAMI, ADVOCATE FOR THE RESPONDENT: SHRI VARINDER MEHTA, CIT, DR / ORDER PER SHRI MAHAVIR SINGH, JM : THIS APPEAL BY ASSESSEE IS ARISING OUT OF ORDER PAS SED U/S. 80(G)(5)(VI) OF THE INCOME- TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT ) PASSED BY DIT(E), KOLKATA IN M. NO. DIT(E)/8E/452/11-12/2012-13/766-68 DATED 10.07.2012 . 2. THE ONLY ISSUE IN THIS APPEAL OF ASSESSEE IS AGA INST THE ORDER OF DIT(E), KOLKATA DENYING GRANT OF APPROVAL U/S. 80(G)(5)(VI) OF THE ACT. FO R THIS, ASSESSEE HAS RAISED FOLLOWING TWO GROUNDS: 1. THAT ON THE FACTS AND IN THE CIRCUMSTANCES OF T HE CASE AND IN LAW LD. DIT(EXEMPTION) HAS ERRED IN REJECTING APPLIATION MA DE IN FORM 10B FOR GRANT OF APPROVAL U/S. 80(G)(5)(VI) OF THE INCOME TAX ACT, 1 961 WITHOUT APPRECIATING THE FACTS AND CIRCUMSTANCES IN THE CASE. 2. THAT THE APPELLANT PRAYS THAT GRANT OF APPROVAL U/S. 80(G)(5)(VI) OF THE INCOME TAX ACT, 1961 BE GRANTED. 3. AT THE OUTSET, LD. COUNSEL FOR THE ASSESSEE DREW OUR ATTENTION TO THE ORDER OF DIT(E) AS STATED ABOVE, WHEREIN EXEMPTION APPLICATION U/S. 80 (G)(5)(VI) OF THE ACT WAS REJECTED ONLY FOR THE REASON THAT APPLICATION IN FORM NO. 10A FOR REG ISTRATION OF TRUST U/S. 12AA OF THE ACT HAS ALREADY BEEN REJECTED. ON THIS, LD. COUNSEL FOR TH E ASSESSEE STATED THAT THE REFUSAL OF REGISTRATION OF TRUST U/S. 12AA OF THE ACT HAS ALRE ADY BEEN SET ASIDE TO THE FILE OF THE AO VIDE TRIBUNALS ORDER IN ITA NO.1240/K/2012 FOR AY 2012- 13 DATED 30.11.2012, WHEREIN DIT(E) IS DIRECTED VIDE PARA 4 AS UNDER: 4. AFTER HEARING THE RIVAL SUBMISSIONS AND ON CARE FUL PERUSAL OF MATERIALS AVAILABLE ON RECORD INCLUDING THE OBJECTS CLAUSE, WE ARE OF THE VIEW THAT THE LD. DIT(EXEMPTION), KOLKATA IS NOT JUSTIFIED IN STATING THAT NO ACTIVIT Y HAS BEEN CARRIED OUT TILL DATE AND HENCE I HAVE NO MEANS TO SATISFY MYSELF ABOUT THE GENUINE NESS OF THE ACTIVITIES OF THE TRUST IN VIEW OF THE CASE LAWS RELIED ON BY THE LD. COUNSEL FOR ASSESSEE. HOWEVER, SINCE THE 2 ITA NO.1280/K/2012 SETH SOHANLAL BARMECHA CHARITABLE TRUST AY 2012-1 3 ASSESSEE IS IN A POSITION TO ESTABLISH THAT THE TRU ST IS DOING SOME ACTIVITY IN ACCORDANCE WITH THE OBJECT CLAUSE WE SET ASIDE THE ORDER OF TH E LD. DIT(EXEMPTION) AND RESTORE THE MATTER TO THE FILE OF THE LD. DIT(EXEMPTION) TO CON SIDER THE ACTIVITIES OF THE TRUST AND DECIDE THE SAME AFRESH AFTER GIVING A REASONABLE OP PORTUNITY OF BEING HEARD TO ASSESSEE. 4. IN VIEW OF THE ABOVE, THE MATTER IS SET ASIDE TO THE FILE OF THE DIT(E) FOR FRESH ADJUDICATION AFTER THE ADJUDICATION OF REGISTRATION APPLICATION OF TRUST U/S. 12AA OF THE ACT. APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPO SES. 5. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 6. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- , ! , (SHAMIM YAHYA ) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 14TH OCTOBER, 2014 ,- #./ 0 JD.(SR.P.S.) 1 *2 3 2%4- COPY OF THE ORDER FORWARDED TO: 1 . () / APPELLANT SETH SOHANLAL BARMECHA CHARITABLE TRUST , 43, BIPLABI ANUKUL CHANDRA STREET, ROOM NO. 74, KOLKATA -700 001. 2 *+() / RESPONDENT DIT(E), KOLKATA. 3 . # ( )/ THE CIT(A), KOLKATA 4. 5. # / ACIT KOLKATA 2:; *# / DR, KOLKATA BENCHES, KOLKATA +2 */ TRUE COPY, #