Manas Mandir Trust, Kolkata V. DIT, Exemption, Kolkata, Kolkata

ITA 195/KOL/2010

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 2557 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-06-2010
• Appeal Filed By: Assessee
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 01-02-2010
• Court: TRIBUNAL
• Department Lawyers: MUZAFFAR HUSSAIN
• Assessee Lawyers: J M THARD
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : KOLKATA [BEFORE HONBLE SRI D. K. TYAGI, JM & HONBLE SRI C. D. RAO , AM] I.T.A. NO.195/KOL/2010 ASSESSMENT YEAR: MANAS MANDIR TRUST, KOLKATA. -VS- DIRECTOR OF IN COME TAX (EXEMPTION), (PA NO.AABTM 5832 F) KOLKATA. (APPELLANT) (RESPONDENT) APPELLANT BY : SRI J. M. THARD RESPONDENT BY : SRI MUZAFFAR HUSSAIN O R D E R PER D. K. TYAGI, JM: THIS APPEAL PREFERRED BY THE ASSESSEE IS DIRECTED A GAINST THE ORDER OF THE LD. DIT(E), KOLKATA DATED 19.10.2009 IN REJE CTING THE APPLICATION FOR RENEWAL OF EXEMPTION U/S. 80G(5)(VI) OF THE I. T. ACT, 1961. 2. AT THE TIME OF HEARING BEFORE US, THE LD. COUNSE L FOR THE ASSESSEE SUBMITTED THAT WHILE REJECTING THE APPLICATION OF THE ASSESSEE FOR RENEWAL OF EXEMPTION U/S. 80G(5)(VI) OF THE I. T. ACT, THE LD. DIT(E) STATED THAT IN ORD ER TO GIVE THE APPLICANT ANOTHER OPPORTUNITY OF BEING HEARD THIS OFFICE ISSUED LETTE R DATED 19.10.2009. BUT TILL DATE THERE IS NO COMPLIANCE FROM THE APPLICANT. THE ASSESSEE VEHEMENTLY DENIES RECEIPT OF ANY LETTER DATED 19.10.2009 ISSUED BY THE LD. DIT(E). H E LASTLY CONCLUDED THAT THE REFUSAL TO RENEW THE EXEMPTION U/S. 80G(5)(VI) IS BAD IN LAW A S WELL AS ON FACTS. 3. ON THE OTHER HAND, THE LD. DR HEAVILY RELIED ON THE ORDER OF THE LD. DIT(E). 4. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. WE FIND THAT WITHOUT GIVING PROPER OPPORTU NITY OF BEING HEARD TO THE ASSESSEE TRUST, THE LD. DIT(E) BY HIS ORDER DATED 10.10.200 9 REJECTED THE RENEWAL OF EXEMPTION U/S. 80G(5)(VI) OF THE ASSESSEE TRUST. IN VIEW OF THE ABOVE, WE SET ASIDE THE ORDER OF THE LD. DIT(E) AND RESTORE THE MATTER TO HIS FILE FOR F RESH ADJUDICATION AFTER AFFORDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESS EE. THE APPEAL OF THE ASSESSEE IS, THEREFORE, ALLOWED FOR STATISTICAL PURPOSES. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS AL LOWED FOR STATISTICAL PURPOSES 6. THE ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- (C. D. RAO) (D. K. TYAGI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED :17TH JUNE, 2010 2 COPY TO : 1. MANAS MANDIR TRUST, 74, BURTALLA STREET, KOLKATA-70 0 007 2. DIT(E), KOLKATA. 3. D.R., ITAT, KOLKATA. TRUE COPY BY ORDER DEPUTY REGISTRAR JD.(SR.P.S.) I.T.AT., KOLKATA