SMILES, Hyderabad V. DIT, Hyderabad

ITA 1324/HYD/2010

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 9845 (ITAT-HYDERABAD)
• Duration Of Justice: 3 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-02-2011
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 18-10-2010
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: AMLAN TRIPATHI
• Assessee Lawyers: P VINOD
• Section: 80G; 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B', HYDERABAD BEFORE SHRI G.C.GUPTA, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA NO.1324/HYD/10 : ASSTT . YEAR 2010-11 M/S. SMILES, SECUNDERABAD. ( PAN AAHTS 4340 N ) V/S. DIRECTOR OF INCOME-TAX (EXEMPTIONS), HYDERABAD (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI P.VINOD RESPONDENT BY : SHRI AMLAN TRIPATHI O R D E R PER G.C.GUPTA, VICE PRESIDENT: THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEAR 2010- 11 IS DIRECTED AGAINST THE ORDER OF THE DIRECTOR OF INCOME- TAX(EXEMPTION). 2. GROUNDS OF APPEAL OF THE ASSESSEE ARE AS UNDER- '1. THE ORDER OF THE LEARNED DIRECTOR OF INCOME- TAX(EXEMPTION) REJECTING THE APPLICATION FILED FOR APPROVAL U/S. 80G IS ERRONEOUS BOTH ON FACTS AND IN LAW. 2. THE LEARNED DI(EXEMPTIONS) FAILED TO APPRECIAT E THE FACT THAT AS PEER THE PROVISIONS OF CLAUSE (VI) & (VII) OF 80-G INCOM E-TAX ACT THERE IS NO REQUIREMENT FOR RENEWAL ONCE THE ASSESSEE HAS APPROVAL TILL 31.3.2009 AND THEREB Y ERRED IN REJECTING THE APPLICATION INSTEAD HOLDING THE SA ME TO BE NOT REQUIRED. 3. THE LEARNED DI(EXEMPTIONS) ERRED IN HOLDING THA T THERE IS NO RESPONSE TO HEARING IN SPITE OF SERVICE OF NOTIC E AND PHONE CALLS WHEN IN FACT NO SUCH NOTICE IS SERVED A ND NO PHONE CALL IS MADE.' 3. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE WAS NEVER INFORMED OF THE DATE OF HEARING BY THE OFFICE OF THE ITA NO .1324./HYD/10 M/S. SMILES, SECUNDERABAD. 2 DIRECTOR OF INCOME-TAX(EXEMPTION) AND SHRI G.L. PRASAD , MANAGING TRUSTEE OF THE ASSESSEE TRUST HAS FILED AN AFFIDAVIT TO TH IS EFFECT BEFORE THE TRIBUNAL. THE LEARNED DEPARTMENTAL REPRESENTATI VE HAS RELIED ON THE ORDER OF THE DIRECTOR OF INCOME-TAX(EXEMPTION). 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND HAVE PER USED THE ORDER OF THE DIRECTOR OF INCOME-TAX(EXEMPTION) AN D THE AFFIDAVIT FILED BY THE MANAGING TRUSTEE OF THE ASSESSEE TRUST. IN THE F ACTS OF THE CASE AND IN VIEW OF THE CONTENTS OF THE DULY SWORN AFFIDAVI T OF THE MANAGING TRUSTEE OF THE ASSESSEE TRUST, WE ARE OF THE CONSIDERED VIE W THAT IT SHALL BE IN THE INTERESTS OF JUSTICE TO PROVIDE THE ASSESSEE OPP ORTUNITY TO REPRESENT ITS CASE REGARDING RENEWAL OF EXEMPTION UNDE R S.80G BEFORE THE DIRECTOR OF INCOME-TAX(EXEMPTION). ACCORDINGLY, TH E ORDER OF THE DIRECTOR OF INCOME-TAX(EXEMPTION) IS SET ASIDE AND THE MATTER IS RESTORED TO HIS FILE WITH A DIRECTION TO PASS A DE NOVO ORDER IN ACCORDANCE WITH LAW AND AFTER PROVIDING SUFFICIENT OPPORTUNITY OF HEARING TO THE ASSESSEE. WE DIRECT ACCORDINGLY. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 11.2.2011 SD/- SD/- (CHANDRA POOJARI) (G.C.GUPTA) ACCOUNTANT MEMBER VICE PRESIDENT DT/- 11.2.2011 COPY FORWARDED TO: 1 M/S. SMILES, PLOT NO.39, HOUSE NO.1, PLOT NO.1, ROAD NO.1, SINDHI COLONY, P.G. ROAD, SECUNDERABAD. ITA NO .1324./HYD/10 M/S. SMILES, SECUNDERABAD. 3 2. DIRECTOR OF INCOME-TAX(EXEMPTION) HYDERABAD 3. DY. DIRECTOR OF INCOME-TAX(EXEMPTION), HYDERABAD. 4. THE DEPARTMENTAL REPRESENTATIVE, ITAT, HYDERABAD. B.V.S