Shree Ved Purush Bhagwan Triamkeshwar Panchanan Mahadev Dharmarth Trust, Ludhiana V. CIT-I, Ludhiana

ITA 172/CHANDI/2011

• Counselvise Citation: [2011] 135 COUNSELVISE.COM (IT) 1287 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-03-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 28-03-2011
• Assessment Year: misc
• Appeal Filed On: 14-02-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Set aside
• Section: 80G

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL: B BENCH: CH ANDIGARH BEFORE HONBLE SHRI D K SRIVASTAVA, AM AND HONBLE MS. SUSHMA CHOWLA, JM ITA NO. 172/CHANDI/2011 SHREE VED PURUSH BHAGWAN TRIAMKESHWAR V. C.I.T.-I , LUDHIANA PANCHANAN MAHADEV DHARMARTH TRUST VED MANDIR, DARESI ROAD, LUDHIANA PAN: AAETS 2784 H APPELLANT BY: SHRI HARI OM ARORA RESPONDENT BY: SMT.SARITA KUMARI ORDER D K SRIVASTAVA: THE APPEAL FILED BY THE ASSESSEE-TR UST IS DIRECTED AGAINST THE ORDER PASSED BY THE LD. CIT ON 21.1.111 U/S 80-G OF THE I -T ACT READ WITH RULE 11AA(5) OF THE INCOME- TAX RULES, ON THE FOLLOWING GROUNDS: 1 THAT THE IMPUGNED ORDER HAS BEEN PASSED BY THE L D. CIT WITHOUT PROPER APPLICATION OF MIND, AS SUCH IT IS NOT SUSTAINABLE IN LAW AND FACTS OF THE CASE. 2 THAT THE LD. CIT IS NOT JUSTIFIED IN DECLINING T O GRANT APPROVED TO THE APPELLANT TRUST U/S 80G OF INCOME-TAX ACT AND REJEC TING APPELLANTS APPLICATION FOR REGISTRATION. 3 THAT THE LD. CIT IS NOT JUSTIFIED IN HOLDING THA T ALTHOUGH THE APPLICANT HAS CLAIMED CONTINUITY OF APPROVAL U/S 80G, IT IS A NEW LEGAL ENTITY, APPLICATION FOR EXEMPTION U/S 80G CANNOT BE GRANTED. THE FINDING I S MISPLACED, UNTENABLE AND CONTRARY TO THE FACTS OF THE APPELLANTS CASE. THE ORDER REJECTING APPLICATION FOR REGISTRATION HAS BEEN PASSED IN HASTE WITHOUT LOOKI NG THE RECORDS AND APPRECIATING THE FACTS OF THE CASE PROPERLY. 4. THAT THE IMPUGNED ORDER HAS BEEN PASSED BY THE LD. CIT WITHOUT GIVING ADEQUATE AND REASONABLE OPPORTUNITY TO THE APPELLAN T FOR REPRESENTATION AND PROPERLY REPLY. THE NOTICE FOR HEARING WAS GIVEN O N TELEPHONE ON 20.1.2011 AT ABOUT 4 PM AND THE APPELLANTS COUNSEL WAS ASKED TO ATTEND THE HEARING ON THE SAME DATE AT ABOUT 5 PM. THE ORDER HAS BEEN PASSED WITHOUT APPRECIATING FACTS OF THE CASE PROPERLY AND LAW, WHICH HAS RESULTED IN ERRONEOUS ORDER AND UNTENABLE CONCLUSION. 5 THAT THE ORDER IS CONTRARY TO LAW AND FACT OF TH E CASE. 2. IN SUPPORT OF APPEAL, THE LD. COUNSEL FOR THE AS SESSEE REITERATED THE GROUNDS OF APPEAL AND THE FACTS STATED IN GROUND NO. 4. HE SUB MITTED THAT THE ASSESSEE WAS ASKED OVER TELEPHONE AT 4.00 PM ON 21.1.2011 TO APPEAR BE FORE THE LD. CIT AT 5.00 PM ON THAT VERY DAY. HE SUBMITTED THAT THE ASSESSEE DID NOT HA VE ANY EFFECTIVE OPPORTUNITY OF BEING HEARD WHICH WAS EVIDENT FROM THE FACTS AS AFORE-STA TED AND THEREFORE THE ORDER PASSED BY THE LD. CIT SHOULD BE SET ASIDE. 3. IN REPLY THE DR SUPPORTED THE ORDER PASSED BY TH E LD. CIT. 4. WE HAVE HEARD BOTH THE PARTIES AND CAREFULLY CON SIDERED THEIR SUBMISSIONS. THE FACTS STATED IN GROUND NO. 4 ARE PART OF GROUNDS OF APPEAL WHICH HAVE BEEN DULY VERIFIED BY THE ASSESSEE. NO MATERIAL HAS BEEN PLACED BEFORE US TO REBUT THE AFORESAID FACTS. IT IS SHREE VED PURUSH BHAGWAN TRIAMKEKSHWAR PANCHANAN MAHADEV DHARMARTH TRUST, LDH. V. CIT 172/CHANDI/2011 2 2 THEREFORE QUITE EVIDENT THAT PROPER OPPORTUNITY OF HEARING WAS NOT GIVEN TO THE ASSESSEE- TRUST. IN THIS VIEW OF THE MATTER, THE ORDER PASSED BY THE LD. CIT IS SET ASIDE AND THE MATTER IS RESTORED TO HIS FILE FOR FRESH DECISION I N CONFORMITY WITH LAW AFTER GIVING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. APPEAL FILED BY THE ASSESSEE-TRUST IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 30 MARCH, 2011 SD/- SD/- (SUSHMA CHOWLA) (D K SRIVASTAVA) JUDICIAL MEMBER ACCOUNTANT MEMBER CHANDIGARH: THE 30 MARCH, 2011 SURESH COPY TO: 1. THE APPELLANT, SHREE VED PURUSH BHAGWAN TRIAMKES HWAR PANCHANAN MAHADEV DHARMARTH TRUST, LUDHIANA 2. THE RESPONDENT, C.I.T.-I, LUDHIANA 3. THE CIT(A), LUDHIANA 4. THE LD. CIT, 5. THE D.R, INCOME-TAX DEPARTMENT, CHANDIGARH TRUE COPY BY ORDER ASSISTANT REGISTRAR, ITAT, CHANDIGARH