The Bramha Mission of Culture, Kolkata V. DIT (Exemption), Kolkata, Kolkata

ITA 1605/KOL/2010

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 48050 (ITAT-KOLKATA)
• Duration Of Justice: 7 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-04-2011
• Appeal Filed By: Assessee
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 12-08-2010
• Court: TRIBUNAL
• Department Lawyers: H N SINGH LD
• Assessee Lawyers: R SALARPURIA LD AR
• Keywords: Charitable institution
• Section: 80G; 10B

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL, BE NCH B, KOLKATA () BEFORE . .. . . .. . , , , , , SHRI B.R.MITTAL, JUDICIAL MEMBER. /AND . . . . ! !! ! . . . . ' '' ' ) ) ) ) !# B.K.HALDAR, ACCOUNTANT MEMBER . $ $ $ $ / ITA NO . 1605 /KOL/2010 THE BRHAMA MISSION OF CULTURE VS. DIRECTOR OF I NCOME TAX(EXEMPTION) PAN: AAAAT 7951N KOLKATA %& /APPELLANT '(%& /RESPONDENT %& ) * !/ FOR THE APPELLANT: SHRI R. SALARPURIA, LD.AR '(%& ) * !/ FOR THE RESPONDENT: SHRI H.N SINGH, LD.AR !, / ORDER . . . . ! !! ! . . . . ' ' ' ') )) ) , , , , !# SHRI B.K.HALDAR, AM THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER OF THE LEARNED DIRECTOR OF INCOME-TAX, EXEMPTION, KOLKATA DATED 01-06-2010 FOR THE ASSESSMENT YEAR 2010-11 REFUSING THE RENEWAL OF EXEMPTION U/S. 8G(5)(VI) OF THE I.T ACT, 1961. 2. THE ASSESSEE HAS TAKEN FOLLOWING GROUNDS OF APP EAL:- FOR THAT IN VIEW OF THE FACTS AND IN THE CIRCUMSTAN CES OF THE CASE THE HONBLE DIT (EXEMPTION), KOLKATA WAS WHOLL Y WRONG AND UNJUSTIFIED IN REJECTING THE APPLICATION DATED 31.08.2009 OF THE APPLICANT CHARITABLE TRUST SEEKING RENEWAL O F EXEMPTION U/S 80G(5)(VI) OF THE I.T. ACT, 1961 ON T HE ALLEGED GROUND THAT APPELLANT DID NOT APPEAR ON 25.05.2010 ON WHICH THE HEARING WAS FIXED WITHOUT GIVING IT ANY FURTHER OPPORTUNITY. THE ACTION OF DIT (E) IN REJECTING THE RENEWAL APPLICATION WAS WHOLLY UNREASONABLE, UNCALLED FOR A ND BAD IN LAW. 2. FOR THAT IN VIEW OF THE FACTS AND IN THE CIRCUMS TANCES OF THE CASE THE HONBLE DIT (EXEMPTION), KOLKATA WAS WHOLL Y WRONG AND UNJUSTIFIED IN REJECTING THE SAID APPLICATION U /S 80G DT. 30.12.2009 WITHOUT GIVING ADEQUATE OPPORTUNITY OF H EARING TO THE APPLICANT AND WITHOUT CONSIDERING THE AUDITED A CCOUNTS AND OTHER RELEVANT DOCUMENTS AND ALSO THE PAST RECO RDS THAT IT IS AN OLD CHARITABLE TRUST AND IS REGISTERED U/S 1 2A OF THE ACT SINCE APPROVAL WAS EARLIER GRANTED EXEMPTION CERTIF ICATES U/S 80G(5)(VI) FROM TIME TO TIME VALID UPTO ASST YEAR 2 009-10. THE ACTION OF THE HONBLE DIT(E) WAS WHOLLY UNREASONABL E, UNCALLED FOR AND BAD IN LAW. 3. FOR THAT IN VIEW OF THE FACTS AND IN THE CIRCUMS TANCES THE EARLIER APPROVAL DATED 08.12.2008 U/S 80G WAS VALID UPTO 3 1.03.2010 AND A S SUCH IN VIEW OF THE PROVISIONS OF FINANCE BILL 2010 AND SUB SEQUENT FINANCE ACT 2010 THE APPROVAL U/S 80G SHOULD HAVE B EEN GRANTED TO THE APPELLANT ACCORDINGLY AND IN VIEW OF THE FACTS AND IN THE CIRCUMSTANCES IT MAY KINDLY BE HELD ACCO RDINGLY. 4. FOR THAT YOUR PETITIONER CRAVES THE RIGHT TO PUT ADDITIONAL GROUNDS AND OR TO ALTER/AMEND/MODIFY THE PRESENT GR OUNDS BEFORE THE TIME OF HEARING. 3. WE HAVE HEARD THE PARTIES AND PERUSED THE RECORD . IT IS NOT DISPUTED BY THE REVENUE THAT THE REGISTRATION U/S.12AA HAS BEEN GRA NTED. THE RENEWAL OF EXEMPTION U/S.80G(5)(VI) OF THE ACT TO THE APPELLANT HAS BEE N REFUSED BY THE LD.DIT(EXEMPTION) KOLKATA ON THE GROUND THAT NONE APPEARED ON THE DAT E OF HEARING. IN THE ABOVE FACTS AND CIRCUMSTANCES, WE DEEM IT FIT TO SET ASIDE THE IMPU GNED ORDER OF THE LD.DIT(E), KOLKATA AND REMIT THE MATTER BACK TO HIS FILE WITH THE DIRECTION THAT A FRESH ORDER BE PASSED AS PER LAW AFTER GIVING THE APPELLANT ADEQUATE OPPORTUNIT Y OF BEARING HEARD. 4. IN THE RESULT THE APPEAL OF THE ASSESSEE IS AL LOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 11-04-2011 SD/- SD/- . .. . . .. . , , , , B.R.MITTAL, JUDICIAL MEMBER . . . . ! !! ! . . . . ' ' ' ' , ! !! !# # # # , B.K.HALDAR, ACCOUNTANT MEMBER. ( (( (-# -# -# -#) )) ) DATE:11-04-2011. *PP SR.PS !, ) '. /!.01- COPY OF THE ORDER FORWARDED TO: 1. THE BRAHMA MISSION OF CULTURE C/O SALARPURIA JAJODI A & CO. 7 C.R AVENUE, KOL-72. 2 DIT(E), KOL 10B MIDDLETON ROW, 6 TH FL., KOL-71. 3. THE DIT(E), KOL 4 . DR, KOLKATA BENCHES, KOLKATA (. '/ TRUE COPY, !,67/ BY ORDER, DEPUTY /ASST. REGISTRAR , ITAT, KOLKATA BENCHES