Ratannagar Pinjrapole Samity, Kolkata V. DIT, Exemption, Kolkata, Kolkata

ITA 1574/KOL/2011

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 59627 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-03-2012
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 16-11-2011
• Court: TRIBUNAL
• Department Lawyers: R K SAHA
• Assessee Lawyers: G R SHARMA
• Keywords: Non compliance
• Section: 80G; 12A; 12AA

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOL KATA () BEFORE , /AND . . , !' ) [BEFORE SRI MAHAVIR SINGH, JM & SHRI C. D. RAO, AM] # # # # / I.T.A NOS. 1573 & 1574/KOL/2011 $% &' $% &' $% &' $% &'/ // / ASSESSMENT YEAR : 2011-12 RATANNAGAR PINJRAPOLE SAMITY VS. DIRECTOR OF INC OME-TAX, EXEMPTION (PAN:AAAAR 9302 H) KOLKATA. ()* /APPELLANT ) (+,)*/ RESPONDENT ) FOR THE APPELLANT: SHRI G. R. SHARMA FOR THE RESPONDENT: SHRI R. K. SAHA DATE OF HEARING: 14.03.2012 DATE OF PRONOUNCEMENT: 14.03.2012 !- / ORDER PER MAHAVIR SINGH, JM ( , , , , ) THESE APPEALS BY ASSESSEE ARE ARISING OUT OF SEPARA TE ORDERS OF DIT (EXEMPTION), KOLKATA IN M. NOS. DIT(E)/8E/659/10-11/1018-20 AND DIT(E)/8E/659/11-12/1021-23 DATED 14.09.2011 REJECTING THE APPLICATIONS FILED IN FORM NO. 10A AND 10G ON 18.03.2011 FOR REGISTRATION OF SOCIETY AND PASSING ORDERS U/S. 12A A AND 80G(5)(VI) RESPECTIVELY OF THE INCOME- TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT ). 2. THE ONLY ISSUE IN THIS APPEAL OF ASSESSEE IS AGA INST THE ORDER OF DIT(E), KOLKATA PASSED U/S. 12AA OF THE ACT. GROUNDS FILED BY THE ASSESSEE ARE AS UNDER: 1. THE LD. DIT(E) ERRED IN FACT AS WELL AS IN LAW REJECTING THE APPLICATION FOR REGISTRATION U/S. 12A ON THE ALLEGATION OF NON PROD UCTION OF AUDITED ACCOUNTS WHICH IS OPPOSED TO HIS RECORD. 2.THE DIT(E) WAS IN ERROR IN REFUSING THE GRANT OF REGISTRATION U/S. 12AA DESPITE HIS ADMISSION IN TERMS THAT THE APPLICATION IN FORM 10A WAS IN ORDER AND SHOULD HAVE, THEREFORE, GRANTED REGISTRATION WITH EFFECT FROM 07 .04.2010, THE DATE OF CREATION OF THE SOCIETY. THE ONLY ISSUE IN THIS APPEAL OF ASSESSEE IS AGAIN ST THE ORDER OF DIT(E), KOLKATA PASSED U/S. 80G(5)(VI) OF THE ACT. GROUNDS FILED BY ASSES SEE ARE AS UNDER: 1. THE LD. DIT(E) ERRED IN FACT AS WELL AS IN LAW REJECTING THE APPLICATION FOR GRANT OF APPROVAL OF FUND UNDER SECTION 80G(5)(VI) ON THE AL LEGATION OF NON PRODUCTION OF AUDITED ACCOUNTS WHICH IS OPPOSED TO HIS RECORD. 2 ITA 1573 & 1574/K/2011 RATANNAGAR PINJRAPOLE SAMIT Y A.Y. 2011-12 2. THE DIT(E) WAS IN ERROR IN REFUSING THE GRANT OF APPROVAL OF FUND U/S. 80G(5)(VI) DESPITE HIS ADMISSION IN TERMS THAT THE APPLICATION IN FORM 10G WAS IN ORDER AND SHOULD HAVE, THEREFORE, GRANTED APPROVAL OF FUND TO THE AP PELLANT INSTITUTION WITH EFFECT FROM 07.04.2010, THE DATE OF CREATION OF THE SOCIETY. 3. THE ONLY BASE FOR REJECTION OF ASSESSEES APPLIC ATION U/S. 12A OF THE ACT DATED 18.03.2011 IN FORM NO. 10A AND APPLICATION U/S. 80G (5)(VI) OF THE ACT IN FORM NO.10G WAS THAT THE ASSESEE WAS REQUESTED TO FILE THE COPY OF AUDITED ACCOUNTS FOR ASSESSMENT YEAR 2011- 12 BUT THERE WAS NO COMPLIANCE. AGGRIEVED AGAINST T HE SAID ORDER, ASSESSEE IS NOW IN APPEAL BEFORE US. 4. BEFORE US LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT DIT(E) PASSED THE ORDER U/S. 12AA IN COMPLETE DISREGARD OF THE RECORDS AVAILABLE BEFORE HIM AND OVERLOOKING THE PARA 3 OF THE SUBMISSION DATED 25.07.2011 WHICH CLEARLY STATE S THE AUDITED BALANCE SHEET AND P&L A/C WITH RELEVANT SCHEDULES FOR THE PERIOD ENDED 31.03. 2011 IS ENCLOSED, WHICH IS RELATED TO ASSESSMENT YEAR 2011-12. THEREFORE, THE ALLEGATION OF NON COMPLIANCE IS INCORRECT. ON THE OTHER HAND, LD. DR RELIED ON THE ORDER OF DIT(E). 5. AFTER HEARING THE SUBMISSIONS OF BOTH THE PARTIE S, WE FIND THAT THE DIT(E) DEALT THE MATTER WHILE DISPOSING OF APPLICATION FOR REGISTRAT ION U/S. 12A OF THE ACT AS UNDER: THE AFORESAID SOCIETY CAME INTO EXISTENCE VIDE CE RTIFICATE OF REGISTRATION OF SOCIETY WEST BENGAL AT XXVI OF 1961 DATED 07.04.2010. THE ABOVE SOCIETY HAD FILED AN APPLICATION IN FORM 10A ON 18.03.2011 WHICH IS IN O RDER. NOTICE U/S. 12AA(1)(A) WAS ISSUED ON 11.07.2011 FIX ING THE CASE FOR HEARING 25.7.2011. SRI S. N. CHOWDHURY. FCA, A/R AND SHRI P. TEBREWAL, TREASURER APPEARED FROM TIME TO TIME AND THE CASE WAS PARTLY HEARD. THEY HAVE REQU ESTED TO FILE THE COPY OF AUDITED ACCOUNTS FOR THE A.Y. 2011-12. BUT TILL DATE THERE HAS BEEN NO COMPLIANCE. THEREFORE, I AM NOT SATISFIED THAT THE APPLICANT SOCIETY IS ENGA GED IN ANY CHARITABLE ACTIVITY. IN VIEW OF THE ABOVE, THE APPLICATION FOR GRANT OF REGISTRATION U/S. 12AA IS REJECTED. AND WHILE DISPOSING OF APPLICATION U/S. 80G(5)(VI) OF THE ACT DEALT THE MATTER AS UNDER: THE AFORESAID SOCIETY CAME INTO EXISTENCE VIDE CE RTIFICATE OF REGISTRATION OF SOCIETY WEST BENGAL AT XXVI OF 1961 DATED 07.04.2010. THE ABOVE SOCIETY HAD FILED AN APPLICATION IN FORM 10G ON 18.03.2011 WHICH IS IN O RDER. THE SOCIETY HAD ALSO FILED AN APPLICATION IN FORM 1 0A FOR REGISTRATION U/S. 12AA. THE SAME WAS REJECTED VIDE ORDER NO. 8E/659/11-12 DATED 14.09.2011. IN VIEW OF THE ABOVE, THE APPLICATION FOR GRANT OF REGISTRATION U/S. 80G(5)(VI) IS ALSO REJECTED. 3 ITA 1573 & 1574/K/2011 RATANNAGAR PINJRAPOLE SAMIT Y A.Y. 2011-12 WE FIND FROM THE ABOVE CONTENTS OF THE ORDER PASSED BY DIT(E) THAT HE HAS NOT PROPERLY LOOKED INTO THE MATTER AND PROPER OPPORTUNITY OF HEARING W AS NOT GIVEN TO THE ASSESSEE. HENCE, WE SET ASIDE THE ORDER OF DIT(E) WITH A DIRECTION TO RE-DE CIDE THE SAME AFTER THOROUGHLY LOOKING INTO THE MATTER AND ALLOWING PROPER OPPORTUNITY OF HEARI NG TO THE ASSESSEE. 6. IN THE RESULT, APPEALS OF ASSESSEE ARE ALLOWED F OR STATISTICAL PURPOSES. 7. ORDER PRONOUNCED IN OPEN COURT. SD/- SD/- . . , !' , (C. D. RAO) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER ( ' ' ' ') )) ) DATED : 14 TH MARCH, 2012 ./ $01 2 JD.(SR.P.S.) !- 3 +4 5!4&6- COPY OF THE ORDER FORWARDED TO: 1 . )* / APPELLANT RATANNAGAR PINJRAPOLE SAMITY, SAHA COU RT, 2 ND FLOOR, 8, GANESH CHANDRA AVENUE, KOLKATA-13. 2 +,)* / RESPONDENT, DIT(E), KOLKATA 3 . JT.DIT(E), KOLKATA. 4. DDIT(E-1), KOLKATA 5 . => +$ / DR, KOLKATA BENCHES, KOLKATA ,4 +/ TRUE COPY, !-$?/ BY ORDER, 1 /ASSTT. REGISTRAR .