Al- Qaim Foundation, New Delhi V. DIT(E), New Delhi

ITA 153/DEL/2012

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 65820 (ITAT-DELHI)
• Duration Of Justice: 9 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-10-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 26-10-2016
• Assessment Year: misc
• Appeal Filed On: 10-01-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DR BALWAN CHAUHAN
• Assessee Lawyers: S K SARKAR
• Keywords: Opportunity of being heard
• Section: 80G; 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : D : NEW DELHI BEFORE SHRI R.S. SYAL, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER ITA NO.153/DEL/2012 ASSESSMENT YEAR : - AL-QAIM FOUNDATION, D-60, PANCHSHEEL ENCLAVE, NEW DELHI. PAN: AACTA8441R VS. DIT(E), 3 RD FLOOR, AAYAKAR BHAWAN, LAXMI NAGAR DISTT. CENTRE, NEW DELHI. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI S.K. SARKAR, CA DEPARTMENT BY : DR. BALWAN CHAUHAN, CIT, DR DATE OF HEARING : 26.10.2016 DATE OF PRONOUNCEMENT : 27.10.2016 ORDER PER R.S. SYAL, AM: THIS APPEAL BY THE ASSESSEE ASSAILING THE NON-GRAN TING OF REGISTRATION FOR EXEMPTION U/S 80G OF THE INCOME-TA X ACT, 1961 (HEREINAFTER ALSO CALLED `THE ACT) ARISES OUT OF T HE COMMON ORDER DATED ITA NO.153 /DEL/2012 2 21.2.2011 PASSED BY THE DIRECTOR OF INCOME-TAX (EXE MPTIONS) DENYING REGISTRATION U/S 12A AND ALSO FOR EXEMPTION U/S 80G OF THE ACT. 2. THE ASSESSEE CHALLENGED THE DENIAL OF REGISTR ATION U/S 12A(A) BEFORE THE TRIBUNAL. VIDE ORDER DATED 14.3.2014, THE TRIB UNAL IN ITA NO.1469/DEL/2011, RESTORED THE MATTER TO THE FILE O F DIT(E) FOR DECIDING THE QUESTION OF REGISTRATION TO THE ASSESSEE. 3. THERE IS NO DISCUSSION IN THE IMPUGNED ORDER ABO UT THE DENIAL OF REGISTRATION FOR EXEMPTION U/S 80G EXCEPT, THE LAST LINE OF THE IMPUGNED ORDER IN WHICH THE DENIAL OF REGISTRATION U/S 12A H AS BEEN REFERRED TO. IN VIEW OF THE FACT THAT THE TRIBUNAL, ON SIMILAR FACT S, HAS RESTORED THE QUESTION OF REGISTRATION U/S 12A TO THE DIT(E) FOR A FRESH DECISION, RESPECTFULLY FOLLOWING THE PRECEDENT, WE SET ASIDE THE IMPUGNED ORDER ON THE ISSUE OF GRANT OF REGISTRATION FOR EXEMPTION U/ S 80G OF THE ACT AND SEND THE MATTER BACK TO THE FILE OF DIT(E) FOR DECI DING THE QUESTION OF GRANTING REGISTRATION FOR EXEMPTION U/S 80G AFRESH, AS PER LAW, AFTER ALLOWING A REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. ITA NO.153 /DEL/2012 3 4. IN THE RESULT, THE APPEAL IS ALLOWED FOR STAT ISTICAL PURPOSES. THE ORDER PRONOUNCED IN THE OPEN COURT ON 27.10.20 16. SD/- SD/- [SUCHITRA KAMBLE] [R.S. SYAL] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED, 27 TH OCTOBER, 2016. DK COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT AR, ITAT, NEW DELHI.