Geetanjali Educational Trust., Kolkata V. D.I.T (Exemption),kolkata., Kolkata

ITA 1924/KOL/2012

• Counselvise Citation: [2014] 120 COUNSELVISE.COM (IT) 7868 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 11 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-12-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: misc
• Appeal Filed On: 31-12-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VARINDER MEHTA
• Assessee Lawyers: N O N E
• Section: 80G; 12AA

Judgement Text

I.T.A. NO S. 1924 & 1925 /KOL./201 2 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA C BENCH, KOLKATA BEFORE SHRI SHAMIM YAHYA (ACCOUNTANT MEMBER) , AND SHRI GEORGE MATHAN (JUDICIAL MEMBER) I.T.A. NO S . 1924 & 1925 /KOL . / 20 1 2 GEETANJALI EDUCATIONAL TRUST,...................... ...... ...... .. .APP ELL ANT FLAT 3A, BLOCK - 9, SPACE TOWN, VIP ROAD, KOLKATA - 700 052 [PAN : A A BT G 7586 N ] - VS. - DIRECTOR OF INCOME TAX (EXEMPTION), ................... . RESPONDENT KOLKATA, 10B, MIDDLETON ROW, 6 TH FLOOR, KOLKATA - 700 071 APPEARANCES BY: N O N E , FOR THE ASSESSEE SHRI VARINDER MEHTA, CIT , D.R , FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : DEC EM BER 1 8 , 2 01 4 DATE OF PRONOUNCING THE ORDER : DEC EM BER 18 , 201 4 O R D E R PER GEORGE MATHAN : ITA 1924/KOL/2012 IS AN APPEAL FILED BY THE A SSESSE E AGAINST THE ORDER OF THE LD. DIRECTOR OF INCOME TAX ( EXEMPTION ) , KOLKATA IN M. NO. DIT(E)/8E/123/2012 - 13/2477 - 79 DATED 05.11.2012 REJECTING THE ASSESSEE S APPLICATION FOR GRANT OF APPROVAL UNDER SECTION 80G OF THE INCOME TAX ACT , AND ITA 1925/KOL/2 012 IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. DIRECTOR OF INCOME TAX (EXEMPTION), KOLKATA IN M. NO. DIT(E)/8E/123/2012 - 13/247 4 - 7 6 DATED 05.11.2012 REJECTING THE ASSESSEE S APPLICATION FOR GRANT OF REGISTRATION UNDER SECTION 12AA OF TH E INCOME TAX ACT . 2 . NONE REPRESENTED ON BEHALF OF THE ASSESSEE AND SHRI VARINDER MEHTA, CIT , D.R. , REPRESENTED ON BEHALF OF THE REVENUE. 3. IT WAS SUBMITTED BY THE LD. CIT, D.R. THAT THE REGISTRATION UNDER SECTION 12AA HAD BEEN REJECTED AS THE ASSESESE W AS NOT FOUND TO BE ENGAGED IN ANY GENUINE CHARITABLE ACTIVITIES. IT WAS THE SUBMISSION THAT I.T.A. NO S. 1924 & 1925 /KOL./201 2 PAGE 2 OF 2 AS THE REGISTRATION UNDER SECTION 12AA HAD BEEN REJECTED , THE CLAIM OF APPROVAL UNDER SECTION 80G WAS ALSO REJECTED. IT WAS THE SUBMISSION THAT THE ORDER OF THE LD. DIT (EXEMPTION) WAS LIABLE TO BE UPHELD. 4. WE HAVE CONSIDERED THE SUBMISSIONS. A PERUSAL OF THE ORDER OF THE LD. DIT (EXEMPTION) SHOWS THAT THE REGISTRATION UNDER SECTION 12AA WAS REJECTED ON ACCOUNT OF UNVERIFIABLE ACTIVITIES OF THE TRUST. CONSEQUENT TO THE REJECTION OF THE R EGISTRATION UNDER SECTION 12AA , THE APPROVAL UNDER SECTION 80G HAS ALSO BEEN DENIED. HOWEVER, IT IS NOTICED THAT THE ORDER OF THE LD. DIT (EXEMPTION) IS NOT A SPEAKING ORDER IN SO FAR AS THE FACTS ARE NOT EMANATING OUT OF THE ORDER O F THE LD. DIT (EXEMPTION). CONSEQUENTLY THE ORDER OF THE LD. DIT (EXEMPTION) IS SET ASIDE AND THE ISSUES IN RESPECT OF THE REGISTRATION UNDER SECTION 12AA AND THE APPROVAL UNDER SECTION 80G ARE RESTORED TO THE FILE OF THE LD. DIT (EXEMPTION) FOR RE - ADJUDIC ATION AFTER GRANTING THE ASSESSEE ADEQUATE OPPORTUNITY TO SUBSTANTIATE ITS CASE. 5. IN THE RESULT, APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 18 TH DEC EM BER, 2014. SD/ - SD/ - SHAMIM YAHYA GEORGE MATHAN ( ACCOUNTANT MEMBER) ( JUDICIAL MEMBER) KOLKATA, THE 18 TH D AY OF DEC EM B ER , 201 4 COPIES TO : (1) GEETANJALI EDUCATIONAL TRUST, FLAT 3A, BLOCK - 9, SPACE TOWN, VIP ROAD, KOLKATA - 700 052 (2) DIRECTOR OF INCOME T AX (EXEMPTION), KOLKATA, 10B, MIDDLETON ROW, 6 TH FLOOR, KOLKATA - 700 071 (3) COMMISSIONER OF INCOME - T AX (APPEALS) (4) COMMISSIONER OF INCOME TAX ( 5 ) THE DEPARTMENTAL REPRESENTATIVE ( 6 ) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.