Saheed Shibsankar Seba Samity, Burdwan V. CIT, Burdwan, Burdwan

ITA 1603/KOL/2009

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 48132 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 8 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-05-2011
• Appeal Filed By: Assessee
• Bench Allotted: A
• Next Hearing Date: 25-05-2011
• Assessment Year: 2009-2010
• Appeal Filed On: 11-09-2009
• Court: TRIBUNAL
• Department Lawyers: P K MISHRA
• Assessee Lawyers: S CHOUDHURY
• Keywords: Charitable institution; Opportunity of being heard; Reasonable cause; Set aside
• Section: 80G

Judgement Text

, A , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: KOL KATA () BEFORE . . . . . . . . , , , , ! ! ! ! /AND ' #!' , $% ) [BEFORE HONBLE SHRI G. D. AGRAWAL, V.P. & HONBLE SHRI MAHAVIR SINGH, JM] !& !& !& !& / I.T.A NO. 1603/KOL/2009 #'( )* #'( )* #'( )* #'( )*/ // / ASSESSMENT YEAR: 2009-10 SAHEED SHIBSANKAR SEBA SAMITY VS. COMMISSIONER O F INCOME-TAX,BURDWAN (PAN-AAAJS 2235 F) ( ,- /APPELLANT ) (./,-/ RESPONDENT ) FOR THE APPELLANT: SHRI S. CHOUDHURY FOR THE RESPONDENT: SHRI P. K. MISHRA $01 / ORDER PER MAHAVIR SINGH, JM ( ' ' ' ' #!' #!' #!' #!' , , , , $% $% $% $% ) THIS APPEAL BY ASSESSEE IS ARISING OUT OF THE ORDER OF CIT - BURDWAN IN APPEAL NO.T-18/34/CIT/BWN/08-09/277-280 VIDE DATED 23.04.2 009 FOR REJECTION OF APPLICATION FOR RENEWAL OF EXEMPTION U/S. 80G. 2. AT THE OUTSET, IT IS NOTICED THAT THIS APPEAL OF THE ASSESSEE IS BARRED BY LIMITATION BY 79 DAYS AND THE ASSESSEE HAS FILED PETITION FOR CONDON ATION OF DELAY. THE LD. COUNSEL FOR THE ASSESSEE STATED THAT THIS DELAY IS DUE TO HUMAN ERR OR AND TO THAT EFFECT THE ASSESSEE HAS MADE AVERMENTS AS UNDER: THAT THE APPEAL IS PRESENTED TODAY AGAINST THE ORD ER FOR RENEWAL OF EXEMPTION U/S. 80G OF THE I. T. ACT, 1961 PASSED BY THE COMMISSION ER OF INCOME TAX, BURDWAN ON 23.04.2009 AND THE SAID ORDER WAS RECEIVED BY MRS. MADHUMITA MUKHERJEE, OFFICE ASSISTANT OF THE APPELLANT ON 25.04.2009. THAT THE OFFICE ASSISTANT MRS. MADHUMITA MUKHERJEE (SAHA) WENT OF LEAVE FROM 26.4.2009 TO 10.5.2009. THAT AFTER MRS. MADHUMITA M UKHERJEE JOINED WORK SHE TOTALLY FORGOT ABOUT THE SAID ORDER AND WHEN THE JT. SECRE TARY OF OUR SAMITY SRI SHANTIMOY CHATTERJEE HAD ENQUIRED ABOUT THE MATTER IN THE 3 RD WEEK OF AUGUST, 2009, THE SAID OFFICE ASSISTANT LOCATED THE SAID ORDER ON 29.8.200 9 AND IMMEDIATELY THEREAFTER WE CONTACTED SRI SOUMITRA CHOUDHURY, ADVOCATE ON 30.8. 2009 WHO ADVISED US TO FILE THE APPEAL ALONG WITH THE DELAY CONDONATION PETITION AS THE LAST DATE FOR PRESENTING THE APPEAL HAS EXPIRED ON 24.6.2009, HENCE THE DELAY IS 79 DAYS. THAT THE AFORESAID DELAY IN PRESENTING THE APPEAL M AY KINDLY BE CONDONE AS THERE IS SUFFICIENT CAUSE FOR DELAY IN PRESENTING THE APPEAL , MOREOVER, THERE ARE SUBSTANTIAL 2 ITA 1603/K/2009 SAHEED SHIBSANKAR SEBA SAMITY, A.Y.09-10 MERITS IN THE APPEAL AND THE ASSESSEE IS ALSO A CHA RITABLE INSTITUTION AND IF YOUR HONOURS DO NOT CONDONED THE DELAY OF THE ASSESSEE T HE CHARITABLE TRUST WILL SUFFER IRREPARABLE LOSS. THAT THE PRAYER OF THE APPELLANT MAY KINDLY BE ACCE PTED AND THE DELAY BE CONDONED FOR THE END OF JUSTICE. 3. WE, AFTER HEARING BOTH THE SIDES, ARE OF THE VIE W LET THIS APPEAL BE ADMITTED AS THERE SEEMS REASONABLE CAUSE FOR DELAY. WE CONDONE THE D ELAY AND ADMIT THE APPEAL FOR HEARING. 4. AT THE OUTSET, THE LD. COUNSEL FOR THE ASSESSEE STATED THAT THE CIT HAS NOT ALLOWED OPPORTUNITY OF BEING HEARD TO THE ASSESSEE, WHILE REJECTING THE CLAIM OF RENEWAL OF EXEMPTION U/S. 80G. THE ASSESSEE ALSO CONTENDED THAT NEITHER THE INSPECTORS REPORT NOR REPORT OF THE ASSESSING OFFICER WAS PROVIDED TO DEFEND THE CASE O F THE ASSESSEE. FOR THIS, THE ASSESSEE HAS RAISED THE FOLLOWING SIX GROUNDS: 1. FOR THAT ON THE FACTS OF THE CASE, THE ORDER PA SSED BY LD. CIT, BURDWAN IS COMPLETELY ARBITRARY, UNJUSTIFIED AND ILLEGAL. 2. FOR THAT ON THE FACTS OF THE CASE, THE LD. C.I.T .- BURDWAN WITHOUT GIVING PROPER OPPORTUNITY OF HEARING HAS PASSED THE ORDER THERE B Y REJECTING RENEWAL OF EXEMPTION U/S. 80G OF THE I.T. ACT WHICH IS COMPLETELY ARBITRARY, UNJUSTIFIED, AND ILLEGAL. 3. FOR THAT ON THE FACTS OF THE CASE, THE LD. C.I.T .- BURDWAN HAS PASSED THE ORDER U/S. 80G OF THE I.T. ACT BY CONSIDERING THE REPORT OF THE A. O. AS WELL AS INSPECTOR BUT THE LD C.I.T. HAS NOT GIVEN THE SAID REPORT TO THE ASSESSEE FOR D EFENDING THE CASE, THEREFORE, THE ORDER OF THE C.I.T. IS COMPLETELY ARBITRARY, UNJUSTIFIED, AND ILLEGAL. 4. FOR THAT ON THE FACTS OF THE CASE, THE LD. C.I.T ., BURDWAN HAS NOT CONSIDER THE FACT THAT THE ASSESSEE IS PURELY CHARITABLE TRUST RUNNING BLO OD BLANK, PATHOLOGICAL LABORATORY AND DISPENSARY FOR THE TREATMENT OF THE POOR AND NEEDY PEOPLE, THEREFORE, THE ORDER OF THE C.I.T. IS COMPLETELY ARBITRARY, UNJUSTIFIED, AND IL LEGAL. 5. FOR THAT ON THE FACTS OF THE CASE, THE LD. C.I.T .- BURDWAN WITHOUT CONSIDERING THE PROPER OBJECT OF THE SAID CHARITABLE TRUST HAS DENI ED THE RENEWAL OF EXEMPTION U/S. 80G WHICH IS COMPLETELY ARBITRARY, UNJUSTIFIED, AND ILL EGAL. 6. FOR THAT ON THE FACTS OF THE CASE, THE ORDER OF THE LD. C.I.T. SHOULD OF EXEMPTION U/S. 80G SHOULD BE GRANTED TO THE SAID TRUST. 5. THE LD. SR. DR HAS NOT OBJECTED TO THE AVERMENTS MADE THE ASSESSEE. 3 ITA 1603/K/2009 SAHEED SHIBSANKAR SEBA SAMITY, A.Y.09-10 6. WE FIND THAT SINCE THE ASSESSEE WAS NOT PROVIDED REASONABLE OPPORTUNITY OF BEING HEARD AND THE DOCUMENTS I.E. REPORT OF THE ASSESSING OFFI CER AS WELL AS THE REPORT OF INSPECTOR WAS NOT CONFRONTED TO THE ASSESSEE, WE SET ASIDE THIS ISSUE TO CIT, BURDWAN. ACCORDINGLY, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 7. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. 6. ORDER PRONOUNCED IN OPEN COURT. SD/- SD/- . . . . . . . . , , , , ' ' ' ' #!' #!' #!' #!' , $% (G. D. AGRAWAL) (MAHAVIR SINGH) VICE PRESIDENT JUDICIAL MEMBER ( 2 2 2 2) )) ) DATED 25TH DAY OF MAY, 2011 34 #'5 #6 JD.(SR.P.S.) $01 7 .##8 08)9- COPY OF THE ORDER FORWARDED TO: 1 . ,- / APPELLANT SAHEED SHIBSANKAR SEBA SAMITY, RAJBATI, BABURBAG, BURDWAN-713 104. 2 ./,- / RESPONDENT, CIT, BURDWAN 3 . ITO, W-2(3), BURDWAN 4. ADDL. CIT, RANGE-2, BURDWAN 5 . ?#@ .#' / DR, KOLKATA BENCHES, KOLKATA /8 .#/ TRUE COPY, $01'A/ BY ORDER, ' ! /ASSTT. REGISTRAR .