Malaidevi Shikshan Sanstha, Malkapur V. CIT-III, Pune

ITA 1556/PUN/2008

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 6087 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 5 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-05-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 05-05-2010
• Assessment Year: misc
• Appeal Filed On: 10-12-2008
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R KAUSHAL
• Section: 80G

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A , PUNE BEFORE SHRI SHAILENDRA KUMAR YADAV (JM) AND SHRI D. KARUNAKARA RAO (AM) ITA NO. 1556/PN/2008 (A.Y: -) SHRI MALAIDEVI SHIKSHAN SANSTHA, MALKAPUR, TAL KARAD, DIST. SATARA PAN : - .. APPELLANT V. COMMISSIONER OF INCOME TAX III, PUNE . RESPONDENT APPELLANT BY : MS. DEEPA KHARE RESPONDENT BY : SHRI. R. KAUSHAL ORDER PER SHAILENDRA KUMAR YADAV JM THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER OF THE CIT - III, PUNE DATED 16.09.2008 ON THE POINT OF GRANTING APPROVAL U/ S. 80G(5)(VI) FOR THE PERIOD FROM 1.4.2009 TO 31.3.2010. 2. THE ASSESSEE MOVED AN APPLICATION FOR RENEWAL OF T HE CERTIFICATE U/S. 80G VIDE APPLICATION DATED 27.3.2008 WHEREIN IT WAS SUB MITTED THAT THE RECOGNITION U/S. 80 G OF THE INCOME TAX ACT 1961 FOR THE PERIOD WAS GRA NTED U/S. 80 G OF THE INCOME TAX FOR THE PERIOD FROM 1.4.2004 TO 31.3.2008 AND REQUESTED FOR RENEWAL OF THE REGISTRATION FOR SUBSEQUENT YEARS. HOWEVER, TH E COMMISSIONER OF INCOME TAX (CIT) HAS GRANTED APPROVAL FOR A.Y. 2010-11, I.E . FROM 1.4.2009 TO 31.3.2010 SUBJECT TO CERTAIN CONDITIONS. THE GRIEVANCE OF THE ASSESSEE IS THAT THERE IS NO RENEWAL OF REGISTRATION U/S. 80 G FOR THE PERIOD FROM 1. 4.2008 TO 31.3.2009. IMPLIEDLY, CIT HAS NOT GRANTED APPROVAL FOR THE PERIO D FROM 1.4.2008 TO 31.3.2009 AND NO REASON HAS BEEN ATTRIBUTED FOR THE SAME. A CCORDING TO US, IT AMOUNTS TO REJECTION OF RENEWAL FOR THE PERIOD 1.4.2008 TO 31.3.20 09 BY NON-SPEAKING ORDER WHICH IS NOT JUSTIFIED. REASONS FOR REJECTION OF RE NEWAL IS THE SOUL OF THE ORDER ITA NO.1556/PN//08 SHRI MALAIDEVI SHIKSHAN SANSTHA, , A.Y.- PAGE 2 OF 2 WHICH IS MISSING IN THIS CASE. THEREFORE, IN THE INT EREST OF JUSTICE, WE REMIT THIS ISSUE TO THE CIT WITH THE DIRECTION TO DECIDE THE IS SUE OF RENEWAL OF RECOGNITION U/S. 80G FOR THE PERIOD FROM 1.4.2008 TO 31.3.2009 AFTER PROV IDING DUE OPPORTUNITY OF HEARING TO THE ASSESSEE. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 14TH DAY OF MAY, 2010. SD/- SD/- (D. KARUNAKARA RAO) ACCOUNTANT MEMBER ( SHAILENDRA KUMAR YADAV ) JUDICIAL MEMBER PUNE DATED THE 14TH MAY, 2010 US COPY OF THE ORDER IS FORWARDED TO : 1. THE ASSESSEE 2. THE DEPARTMENT 3. THE CIT III PUNE 4. DR ITAT A BENCH 5. GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL PUNE