Liluah Lions Trust, Howrah V. DIT (Exemption), Kolkata, Kolkata

ITA 1542/KOL/2010

• Counselvise Citation: 154223514 RSA 2010
• Duration Of Justice: 11 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-07-2011
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 05-08-2010
• Court: TRIBUNAL
• Department Lawyers: S K ROY
• Keywords: Opportunity of being heard; Set aside

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL, BEN CH A, KOLKATA () BEFORE . .. . . .. . , ,, , , SHRI B.R.MITTAL, JUDICIAL MEMBER. /AND . .. .!' !'!' !'. .. . , #$ SHRI C.D.RAO, ACCOUNTANT MEMBER % % % % / ITA NO .1542 /KOL/2010 &' ()/ ASSESSMENT YEAR : (+, / APPELLANT ) LILUAH LIONS TRUST, HOWRAH (PAN: AAATL 3950 G) - & - - VERSUS - . (./+,/ RESPONDENT ) D.I.T., EXEMPTION, KOLKATA +, 0 1 #/ FOR THE APPELLANT: NONE ./+, 0 1 #/ FOR THE RESPONDENT: SHRI S.K.ROY ` #2 / ORDER ( (( ( . .. .!' !'!' !'. .. . ) )) ), , , , #$ PER SHRI C.D.RAO, AM THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE O RDER DATED 26.04.2010 OF THE DIRECTOR OF INCOME TAX, EXEMPTION, KOLKATA. 2. THE ASSESSEE HAS TAKEN THE FOLLOWING GROU NDS OF APPEAL :- 1. THE ORDER PASSED BY THE LEARNED DIT (EXEMPTION ) BAD IN LAW. 2. THE LEARNED DIT HAS NOT CONSIDERED THE HUMANATOR Y/MEDICAL SERVICES RENDERED BY THE TRUST. 3. THE LEARNED DIT HAS NOT GIVEN PROPER TIME FOR SU BMISSION OF DOCUMENTS, PAPERS AND EXPLANATION FOR WHICH EXEMPTION U/S 80G( 5)(VI) WAS SOUGHTED. 3. THE ONLY ISSUE RAISED BY THE ASSESSEE IS R ELATING TO THE RENEWAL OF EXEMPTION U/S 80G(5)(VI) OF THE I.T.ACT, 1961. 4. AT THE TIME OF HEARING, NONE APPEARED ON BEHA LF OF THE ASSESSEE. AFTER HEARING THE LD. DR AND MATERIALS AVAILABLE ON RECORD THE APPEAL IS HEARD ON MERIT. 2 5. THE LD. DR APPEARING ON BEHALF OF THE REVEN UE RELIED ON THE ORDERS OF THE LD. D.I.T.(EXEMPTION), KOLKATA. 6. AFTER HEARING THE LD. DR AND ON PERUSAL OF TH E IMPUGNED ORDER IT IS OBSERVED THAT THE LD. D.I.T.(EXEMPTION) HAS DENIED THE RENEWAL BA SED ON SOME OBSERVATIONS AND THE ASSESEE HAS CONTENDED IN THIS APPEAL THAT THE LD. D .I.T. HAS NOT CONSIDERED THE HUMANATORY/MEDICAL SERVICES RENDERED BY THE TRUST. IT WAS FURTHER CONTENDED THAT THE LEARNED DIT HAS NOT GIVEN PROPER OPPORTUNITY TO SUB MIT THE DOCUMENTS, PAPERS AND EXPLANATION FOR WHICH EXEMPTION U/S 80G(5)(VI) WAS SOUGHT. THEREFORE IN THE INTEREST OF JUSTICE WE SET ASIDE THE ORDERS OF THE D.I.T., E XEMPTION, KOLKATA AND REMIT BACK TO THE LD. DIT TO DISPOSE OF THE SAME AS PER LAW AFTER GIVING A REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 7. IN THE RESULT THE APPEAL OF THE ASSESSEE I S ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 26.07.2011. SD/- SD/- . .. . . .. . , ,, , B.R.MITTAL, JUDICIAL MEMBER . .. .!' !'!' !'. .. . , ,, , #$ #$ #$ #$ , C.D.RAO, ACCOUNTANT MEMBER. ( (( ('$ '$ '$ '$) )) ) DATE: 26.07.2011. #2 0 .3 4#3(5- COPY OF THE ORDER FORWARDED TO: 1. LILUAH LIONS TRUST, 7, GUHA PARK, LILUAH, HOWRAH-71 1 204. 2 THE D.I.T., EXEMPTION, KOLKATA 3. THE CIT, 4. THE CIT(A)- KOLKATA 5. DR, KOLKATA BENCHES, KOLKATA /3 ./ TRUE COPY, #2&:/ BY ORDER, DEPUTY /ASST. REGISTRAR , ITAT, KOLKATA BENCHES R.G.(.P.S.) 3