Kargahir Om Joy Guru Ashram, Bankura V. CIT, (Exemptions), Kolkata, Kolkata

ITA 154/KOL/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 4162 (ITAT-KOLKATA)
• Duration Of Justice: 10 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-12-2016
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: misc
• Appeal Filed On: 04-02-2016
• Court: TRIBUNAL
• Department Lawyers: G MALLIKARJUNA
• Assessee Lawyers: S P DA TTA
• Section: 80G; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH C, KO LKATA [BEFORE HONBLE SHRI N.V.VASUDEVAN, JM & SHRI M.B ALAGANESH, AM] ITA NOS.154 & 2193/KOL/2016 KARGAHIR OM JOY GURU ASHRAM -VERSUS- C.I.T. (EXEMPTIONS) KOLKATA KOLKATA (PAN:AACAK 3830 F) (APPELLANT ) (RESPONDENT) FOR THE APPELLANT : SHRI S.P.DATTA, ADVOCATE FOR THE RESPONDENT : SHRI G.MALLIKARJUNA, CIT(DR) DATE OF HEARING : 08.12.2016. DATE OF PRONOUNCEMENT : 09.12.2016. ORDER PER SHRI M.BALAGANESH, AM THESE APPEALS OF THE ASSESSEE ARE AGAINT TH E ORDERS OF THE LEARNED CIT(EXEMPTIONS) KOLKATA REJECTING THE REGISTRATION OF THE TRUST U/S 12AA OF THE ACT AND REJECTION OF EXEMPTION U/S 80G OF THE INCOME T AX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT). THESE APPEALS ARE TAKEN UP AND DI SPOSED OFF BY THIS COMMON ORDER FOR THE SAKE OF CONVENIENCE. 2. THE BRIEF FACTS OF THIS ISSUE ARE THAT THE A SSESSEE IS A REGISTERED SOCIETY UNDER THE WEST BENGAL SOCIETY ACT, 1961. THE SOCIETY PREFERRE D AN APPLICATION UN FORM 10A AND 10G FOR GRANT OF REGISTRATION U/S 12AA OF THE A CT AND GRANT OF APPROVAL U/S 80G(5)(VI) RESPECTIVELY. THE FIRST DATE OF HEARING WAS FIXED BY THE C.I.T.(EXEMPTIONS), KOLKATA ON 24.08.2015 WHEREIN IT WAS NOTICED THAT A PPLICATION OF BOTH FORM 10A AND 10G WERE IN ORDER. HOWEVER, IT WAS STATED ON THAT D ATE DURING THE COURSE OF HEARING THAT THE DISSOLUTION CLAUSE MENTIONED IN THE TRUST DEED IS DEFECTIVE AND ACCORDINGLY THE ASSESSEE SOCIETY WAS DIRECTED TO FILE THE AMENDED T RUST DEED AFTER RECTIFYING THE DEFECT. THE ASSESSEE DURING THE COURSE OF THE NEXT HEARING ON 08.10.2015 APPEARED BEFORE THE DEPARTMENT BUT ON THAT DATE THERE WAS NO WORK IN TH E DEPARTMENT DUE TO STRIKE (PEN DOWN STRIKE) AND ACCORDINGLY THE ASSESSEE REQUETED THE LD. C.I.T.(EXEMPTIONS), KOLKATA TO ALLOW ONE MORE OPPORTUNITY VIDE ITS PETI TION DATEDC 30.10.2015. W ALSO FIND THAT COPY OF THE PETITION DATED 30.10.2015 IS PLACED ON RECORD. HOWEVER, THE LD. C.I.T.(EXEMPTIONS), KOLKATA WITHOUT AFFORDING FURTH ER OPPORTUNITY TO THE ASSESSEE ITA NOS.154 & 2193/KOL/2016 KARGAHIR OM JOY GURU ASHRAM 2 PROCEEDED TO CANCEL THE REGISTRATION BY PASSING AN ORDER U/S 12AA OF THE ACT VIDE ITS ORDER DATED 30.11.2015 AND CONSEQUENTLY REJECTING T HE EXEMPTION U/S 80G OF THE ACT. THE LD. AR PREFERRED AN APPEAL AGAINST THIS AND THE LD. ARS ARGUMENT THAT THE SAID DISSOLUTION CLAUSE HAD BEEN DULY AMENDED AND PRAYED FOR ONE MORE OPPORTUNITY TO BE GIVEN FOR PROPER APPRECIATION OF THE FACTS BY THE L D. C.I.T.(EXEMPTIONS), KOLKATA. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS. WE FIND THAT IN VIEW OF THE ARGUMENTS OF THE LD. AR THAT THE DISSOLUTION CLAUSE HAVE BEEN DU LY AMENDED BY THE ASSESSEE SOCIETY AND IN VIEW OF THE FACT THAT THE VERY BASIS FOR REJ ECTION OF THE CANCELLATION OF THE REGISTRATION BY THE LD. CIT(EXEMPTIONS) IS NON SUBM ISSION OF THE RECTIFIED TRUST DEED/BYE LAWS. IN THE INTEREST OF JUSTICE AND FAIR PLAY WE DEEM IT FIT AND APPROPRIATE TO SET ASIDE BOTH THE APPEALS TO THE FILE OF THE LD. C IT(EXEMPTIONS), KOLKATA TO DECIDE THE ISSUE OF GRANTING OF REGISTRATION U/S 12AA OF THE A CT AND GRANT OF APPROVAL U/S 80G(5)(VI) OF THE ACT AFRESH IN THE LIGHT OF THE EV IDENCES TO BE SUBMITTED BY THE ASSESSEE SOCIETY. 4. IN THE RESULT THE APPEALS OF THE ASSESSEE A RE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 09.12.2016. SD/- SD/- [N.V.VASUDEVAN] [M.BALAGANESH] JUDICIAL MEMBER ACCOUNTANT MEMBER DATE: 09.12.2016. R.G.(.P.S.) COPY OF THE ORDER FORWARDED TO: 1. KARGAHIR OM JOY GURU ASHRAM, KARGAHIR (GOBINDA N AGAR), BANKURA, P.O.KENDUADIHI, DIST. BANKURA, PIN:722102(WB) 2 THE C.I.T. (EXEMPTIONS), KOLKATA. 3. DR, KOLKATA BENCHES, KOLKATA TRUE COPY, BY ORDER, DEPUTY /ASST. REGISTRAR , ITAT, KOLKATA BENCHES ITA NOS.154 & 2193/KOL/2016 KARGAHIR OM JOY GURU ASHRAM 3