Bhairab Jnanananda Baba Seva Sangha, Hooghly V. CIT, Kol - XX, Kolkata, Kolkata

ITA 1311/KOL/2010

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 9334 (ITAT-KOLKATA)
• Duration Of Justice: 7 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-02-2011
• Appeal Filed By: Assessee
• Bench Allotted: A
• Next Hearing Date: 03-02-2011
• Assessment Year: misc
• Appeal Filed On: 24-06-2010
• Court: TRIBUNAL
• Department Lawyers: PIYUSH KOLHE LD
• Assessee Lawyers: MANOJ AGRAWAL LD
• Keywords: Opportunity of being heard; Benefit of exemption
• Section: 12AA; 11

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : KOLKATA () BEFORE . . , , SHRI D.K.TYAGI, JUDICIAL MEMBER. . !' /AND #..$, % , SHRI B.K.HALDAR, ACCOUNTANT MEMBER '& / I.T.A.NOS. 1311 & 1312/KOL/2010 BHAIRAB JNANANANDA BABA SEVA SANGHA PAN:AABTB 5138K - !( - - VERSUS -. COMMISSIONER OF INCOME-TAX, KOL-XX, KOLKATA ()* / APPELLANT ) (+)*/ RESPONDENT) )* - . / FOR THE APPELLANT: / SHRI MANOJ AGRAWAL, LD.AR +)* - . / FOR THE RESPONDENT: / SHRI PIYUSH KOLHE, LD. DR / /ORDER #..$, % , SHRI B.K.HALDAR, ACCOUNTANT MEMBER. THESE ARE TWO APPEALS FILED BY THE ASSESSEE AGAIN ST THE RESPECTIVE ORDERS OF THE LEARNED COMMISSIONER OF INCOME-TAX, KOL-XX, KOLKATA PASSED U/S. 12AA & 80G(5)(VI) OF THE INCOME-TAX ACT, 1964 BOTH DATED 12-04-2010. FO R THE SAKE OF CONVENIENCE BOTH THE APPEALS ARE DISPOSED OF BY THIS COMMON ORDER. ITA NO.1311/KOL/2010 [BY THE ASSESSEE] 2. THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD.CIT PASSED U/S.12AA OF THE INCOME-TAX ACT,1961. 3. THE APPELLANT HAS TAKEN FOLLOWING GROUNDS OF APP EAL:- 1. THAT, ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE, THE LD. COMMISSIONER OF INCOME TAX ERRED IN HOLDING THAT TH E AIM AND OBJECTS OF THE SOCIETY IS RELIGIOUS IN NATURE AND WORKS FOR A PARTICULAR RELIGIOUS COMMUNITY AND THEREFORE ASSESSEE SOCIETY IS NOT ENTITLED TO GET REGISTRATION U/S. 12AA OF THE I.T. ACT SO AS TO BE ELIGIBLE FOR THE BENEFIT OF EXEMPTION U/S 11 OF THE I.T. ACT 1961. 2. THAT ON THE FACTS AND IN THE CIRCUMSTANCES OF TH E CASE, THE LD. COMMISSIONER OF INCOME TAX WAS UNJUSTIFIED IN HOLDI NG THAT THE 2 ASSESSEE - SOCIETY IS RELIGIOUS TRUST FOR THE BENEF IT OF A PARTICULAR COMMUNITY. 4. WE HAVE HEARD THE PARTIES. WE SEE THAT THE IMPUG NED ORDER OF THE LD.CIT IS VERY CRYPTIC. IT IS NOTICED THAT THE SOCIETY WAS CREATED ON 29-05-1989 AND THE TRUSTS APPLICATION FOR REGISTRATION U/S.12A WAS MADE FOR THE FIRST TIM E ON 22-11-2009. IT IS NOT CLEAR AS TO UNDER WHICH CLAUSE OF SECTION 12AA OF THE ACT THE I MPUGNED APPLICATION WAS MADE BY THE APPELLANT. WE FIND THAT CLAUSE (A) OF SECTION 12A(1 ) IS INAPPLICABLE W.E.F 1 ST DAY OF JUNE 2007. THUS, THIS ASPECT IS REQUIRED TO BE ADDRESSED BY THE LD.CIT. EVEN OTHERWISE THE IMPUGNED ORDER OF THE LD.CIT IS NOT A SPEAKING ORD ER. THE BASIS ON WHICH HE HAS COME TO THE CONCLUSION THAT THE SOCIETY IS RELIGIOUS IN NAT URE AND WORKS FOR A PARTICULAR RELIGIOUS COMMUNITY HAS NOT BEEN ELABORATED BY HIM. 4.1 IN THE ABOVE CIRCUMSTANCES, WE SET ASIDE THE IM PUGNED ORDER OF THE LD.CIT AND REMIT THE MATTER BACK TO HIS FILE WITH THE DIRECTION THAT A FRESH SPEAKING ORDER BE PASSED AS PER LAW, AFTER GIVING THE ASSESSEE ADEQUATE OPPORTUNITY OF B EING HEARD. 5. IN THE RESULT, THE ABOVE ASSESSEES APPEAL BEIN G ITA NO.1311/KOL/2010 IS ALLOWED FOR STATISTICAL PURPOSE. ITA NO.1312/KOL/2010 [BY THE ASSESSEE] 6. THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD.CIT U/S.80G(5)(VI) OF THE INCOME-TAX ACT, 1961. AS WE HAVE REMITTED TH E MATTER BACK TO THE FILE OF THE LD.CIT IN RESPECT OF ITA NO.1311/KOL/2010 FOR PASSING A FRESH ORDER AS PER LAW, AFTER GIVING THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD, THE ISSUE INVOLVED IN THIS APPEAL IS ALSO REMITTED BACK TO HIS FILE FOR PASSING A FRESH ORDE R AS PER LAW, AFTER GIVING THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD. 7. THE ABOVE APPEAL [ITA NO.1312/KOL/2010] OF THE A SSESSEE IS ALLOWED FOR STATISTICAL PURPOSED. 8. IN THE RESULT, BOTH THE ASSESSEES APPEALS BEING ITA NOS.1311 & 1312/KOL/2010 ARE ALLOWED FOR STATISTICAL PURPOSES. THIS ORDER IS PRONOUNCED IN THE OPEN COURT ON 11-0 2-2011 SD/- SD/- (. . ), ( #..$ ), % , (D.K.TYAGI), JUDICIAL MEMBER. ) (B.K.HALDAR, ACCOUN TANT MEMBER) %) DATE :11-02-2011 3 *PP / SR. PRIVATE SECRETARY : / - +001 2134- COPY OF THE ORDER FORWARDED TO: 1. ()* / APPELLANT ) : M/S. BHAIRAB JNANANANDA BABA SEVA SANGHA VILL: GABATI, P.O HARIPAL, DIST:HOOGHLY,PIN 712403. 2. ( +)*/ RESPONDENT) : CIT, KOLKATA-XX, 54/1 R.A KIDWAI ROAD , KOL-16. 3. 0/( ( )/ THE CIT(A) 3. 0/( ( )/ THE CIT 4. !50 +0( / DR, KOLKATA BENCH 5. GUARD FILE 1 +0/ TRUE COPY, /(6/ BY ORDER, $ '7 / ASSTT. REGISTRA R