R.K. Choudhury Medical Society., Kolkata V. D.I.T (Exemption),kolkata., Kolkata

ITA 1928/KOL/2012

• Counselvise Citation: [2014] 120 COUNSELVISE.COM (IT) 7865 (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: ASIM CHOUD HURY
• Keywords: Opportunity of being heard
• Section: 80G

Judgement Text

I.T.A. NO . 192 8 /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. 192 8 /KOL . / 20 1 2 R.K. CHOUDHURY MEDICAL SOCIETY, ................ ...... ...... .. .APP ELL AN T CENTRAL PLAZA - 305, 2/6, SARAT B OSE ROAD, KOLKATA - 700 020 [PAN : A A ATR 2894 K ] - VS. - DIRECTOR OF INCOME TAX (EXEMPTION), ................... . RESPONDENT KOLKATA, 10B, MIDDLETON ROW, 6 TH FLOOR, KOLKATA - 700 071 APPEARANCES BY: SHRI ASIM CHOUDHUR Y, ADVOCATE , 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 : THIS IS AN APPEAL FILED BY THE AS SESSE E AGAINST THE ORDER OF THE LD. DIRECTOR OF INCOME TAX ( EXEMPTION ) , KOLKATA IN M EMO NO. DIT(E)/8E/ 85/81 - 82 /2012 - 13/2 301 - 2303 DATED 0 6 .11.2012 RE FUSING THE GRANT OF RENEWAL OF EXEMPTION UNDER SECTION 80G OF THE INCOME TAX ACT . 2 . SHRI ASIM CHOUDHURY, ADVOCATE, REPRESENTED ON BEHALF OF THE ASSESSEE AND SHRI VARINDER MEHTA, CIT , D.R. , REPRESENTED ON BEHALF OF THE REVENUE. 3. IT WAS THE SUBMISSION BY THE LD. A.R. THAT THE ASSESSEE - SOCIETY IS PROVIDING HEALTH CARE. IT WAS THE SUBMISSION THAT THE AYURVEDIC TREATMENT WAS BEING DONE BY THE ASSESSEE - SOCIETY AND AYURVEDIC TREATMENT WAS RECOGNIZED SYSTEM OF MEDICINE AS PER THE CLINICAL ESTABLISHMENTS (REGISTRATION AND REGULATION) ACT, 2010. LD. A.R. FURTHER PLACED BEFORE US THE LIST OF THE PATIENTS AS ALSO THE PH OTOGRAPHIC EVIDENCE S OF THE MEDICAL TREATMENT AND DIAGNOSIS BEING DONE AT THE PREMISES OF THE ASSESSEE - I.T.A. NO . 192 8 /KOL./201 2 PAGE 2 OF 2 SOCIETY. IT WAS THE SUBMISSION THAT EVIDENCES HAD NOT BEEN PRODUCED BEFORE THE LD. DIT (EXEMPTION). IT WAS THE SUBMISSION THAT HE HAD NO OBJECTION IF THE ISSUE WAS RESTORED TO THE FILE OF THE LD. DIT (EXEMPTION) FOR RE - ADJUDICATION. 4. IN REPLY, LD. CIT, D.R. VEHEMENTLY SUPPORTED THE ORDER OF THE LD. DIT (EXEMPTION) . 5. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. AS IT IS NOTICED THAT THE ASSESSEE HAS PRO DUCED EVIDENCES BEFORE US, WHICH WERE NOT BEFORE THE LD. DIT (EXEMPTION), THE ISSUES IN THIS APP E AL ARE RESTORED TO THE FILE OF THE LD. DIT(EXEMPTION) FOR RE - ADJUDICATION AFTER GRANTING THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD. 6 . IN THE RESULT, T HE APPEAL OF THE ASSESSEE IS 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) R.K. CHOUDHURY MEDICAL SOCIETY, CENTRAL PLAZA - 305, 2/6, SARAT BOSE ROAD, KOLKATA - 700 020 (2) DIRECTOR OF INCOME TAX (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.