Swabhumi India Foundation, Kolkata V. CIT (Exemption), Kolkata

ITA 1783/KOL/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 4898 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-10-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 29-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUPRIYA PAL J
• Assessee Lawyers: MIRAJ D. SHAH
• Section: 12AA

Judgement Text

, B , IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH B KOLKATA BEFORE SHRI J.SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SHRI S.S.GODARA, JUDICIAL MEMBER ITA NO.1783/KOL/2019 SWABHUMI INDIA FOUNDATION KOLKATA, 37, JESSORE ROAD DUMDUM NORTH 24 PARGANAS PIN-700 074 [ PAN NO.AAXTS 0593 D ] / V/S . COMMISSIONER OF INCOME TAX (EXEMPTION), 10 B, MIDDLETON ROAD, KOLKATA-71 /APPELLANT .. /RESPONDENT /BY APPELLANT SHRI MIRAJ D SHAH, ADVOCATE /BY RESPONDENT SHRI SUPRIYA PAL, JCIT-DR /DATE OF HEARING 20-09-2019 /DATE OF PRONOUNCEMENT 18-10-2019 /O R D E R PER S.S.GODARA, JUDICIAL MEMBER:- OUR INSTANT ORDER IS DISPOSED OF ASSESSEES APPLIC ATION SEEKING EARLY HEARING OF THE MAIN APPEAL ITA NO. 1783/KOL/2019 ARISING AGAINST THE COMMISSIONER OF INCOME TAX (EXEMPTION)- KOLKATAS ORDER DATED 17.07.2019 I NVOLVING PROCEEDINGS U/S 12AA(1)(B)(II) OF THE INCOME TAX ACT, 1961; IN SHOR T THE ACT WITH THE COUNSEL OF BOTH PARTIES. WE PROPOSE TO DEAL WITH THE MAIN APPE AL ITSELF FOR ADJUDICATION.. 2. IT TRANSPIRES DURING THE COURSE OF HEARING THAT THE ASSESSEE HAS SOUGHT SEC. 12AA REGISTRATION BY FILING ITS APPLICATION IN FORM 10A DATED 24.05.2019. IT CLAIMED ITSELF TO BE A TRUST INCORPORATED VIDE A DULY EXECU TED TRUST DEED DATED 13.12.2018 FOR CARRYING OUT CHARITABLE ACTIVITIES U/S. 2(15) OF TH E ACT. OUR ATTENTION IS INVITED TO CIT(EXEMPTION)S ORDER UNDER CHALLENGE DATED 17.07. 2019. THE ASSESSEES AUTHORIZED ITA NO.1783/KOL/2019 SWABHUMI INDIA FOUNDATION KOLKATA VS CIT (EX), KOL. PAGE 2 REPRESENTATIVE SOUGHT ADJOURNMENT ON 24.06.2019. TH E CASE WAS POSTPONED FOR HEARING TO 15.07.2019 AND ON THE SAID DATE, NOBODY APPEARED AT THE ASSESSEES BEHEST. THE CIT(EXEMPTION) HAS DECLINED THE ASSESSEES REGISTRA TION FOR THE SAID DEFAULT ON ACCOUNT OF ITS COUNSELS NON-APPEARANCE. THE ASSES SEE HAS FILED ITS COUNSELS DULY SWORN IN AFFIDAVIT DATED 28.02.2019 THAT HE COULD N OT APPEAR BEFORE THE CIT- (EXEMPTION) ON 15.07.2019 ON ACCOUNT OF HIS ILLNESS . THE SAID SOLEMN AVERMENTS HAVE NOWHERE BEEN REBUTTED FROM THE REVENUE SIDE. WE THE REFORE DEEM IT APPROPRIATE IN THESE PECULIAR FACTS THAT LARGER INTEREST OF JUSTIC E WOULD BE MET IN CASE THAT ASSESSEES SOLE SUBSTANTIVE GRIEVANCE SEEKING SEC. 12AA REGIST RATION IS RESTORED BACK TO CIT(EXEMPTION) FOR AFRESH ADJUDICATION ON MERITS AS PER LAW WITHIN THREE EFFECTIVE OPPORTUNITIES OF HEARING. WE ORDERED ACCORDINGLY. 3. THE ASSESSEES APPEAL ITA NO. 1783/KOL/2019 IS A LLOWED FOR STATISTICAL PURPOSES IN ABOVE TERMS. ITS EARLY HEARING PETITION IS RENDERED INFRUCTUOUS. ORDER PRONOUNCED IN OPEN COURT ON 18/10/2019 SD/- SD/- ( &) (( &) (J.SUDHAKAR REDDY) (S.S.GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER *DKP-SR.PS ) - 18/10/2019 / KOLKATA / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-SWABHUMI INDIA FOUNDATION KOLKATA, 37, J ESSORE ROAD DUMDUM NORTH 24 -PAARGANAS, PIN-700 074 2. /RESPONDENT-CIT(EX), 10B, MIDDLETON ROAD, KOLKATA-7 1 3. , - / CONCERNED CIT 4. - - / CIT (A) 5. . ((, , , /DR, ITAT, KOLKATA 6. 2 / GUARD FILE. BY ORD ER/ , /TRUE COPY/ ,,