PUBLIC HEALTH GURAD--- INDIA TRUST, ULHASNAGAR V. CIT III-THANE, MUMBAI

ITA 1956/MUM/2013

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 88075 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 10 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-01-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 22-01-2015
• Assessment Year: 2010-2011
• Appeal Filed On: 11-03-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PARMINDER KAUR
• Assessee Lawyers: M SUBRAMANIAM
• Keywords: Opportunity of being heard
• Section: 80G

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL C BE NCH, MUMBAI , !' #$%& , '' ' ( BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ./I .T.A. NO. 1956/MUM/2013 ( ! ! ! ! ) ) ) ) / ASSESSMENT YEAR :2010-11 PUBLIC HEALTH GUARD-INDIA TRUST,BK NO. A-54, R. NO. 323,GROUND FLOOR, NR. BANK OF BARODA, ULHASNAGAR-421 001 ! ! ! ! / VS. THE CIT-III, ROOM NO. 7, A-WING, 6 TH FLOOR, ASHAR, I.T. PARK ROAD , WAGLE INDUSTRIAL ESTATE, THANE-400 604 * '' ./ + ./ PAN/GIR NO. : AAATP 5020D ( *, / APPELLANT ) .. ( -.*, / RESPONDENT ) *, / ' / APPELLANT BY: SHRI M. SUBRAMANIAM -.*, 0 / ' / RESPONDENT BY: SHRI MS. PARMINDER KAUR ! 0 12' / DATE OF HEARING :29.01.2015 3) 0 12' / DATE OF PRONOUNCEMENT :29.01.2015 '4 / O R D E R PER N.K. BILLAIYA, AM: THIS APPEAL BY THE ASSESSEE IS PREFERRED AGAINST T HE ORDER OF THE LD. CIT-III, THANE DT. 29.11.2012 PERTAINING TO ASS ESSMENT YEAR 2010-11. 2. THE SOLE GRIEVANCE OF THE ASSESSEE IS THAT THE C IT ERRED IN LAW AS WELL AS ON FACT IN NOT GRANTING EXEMPTION U/S. 80G OF THE ACT. 3. AT THE VERY OUTSET, THE LD. COUNSEL FOR THE ASSE SSEE STATED THAT THE ASSESSEE WAS NOT GIVEN A REASONABLE OPPORTUNITY TO PRESENT ITS CASE AS NO ITA NO. 1956/M/2013 2 PROPER NOTICE WAS SERVED UPON THE ASSESSEE. TO SUBS TANTIATE, THE ASSESSEE HAS FILED AN AFFIDAVIT BEFORE US STATING THAT IT DI D NOT RECEIVE THE LETTER DT. 28.9.2012 REQUIRING THE TRUST TO ATTEND ON 29.10.20 12 AND FURTHER THE TRUST RECEIVED THE LETTER DT. 29.10.2012 REQUIRING THE AT TENDANCE ON 31.10.2012 ONLY ON 16.11.2012. IT IS THE SAY OF THE LD. COUNSE L THAT SINCE NO PROPER OPPORTUNITY WAS GIVEN TO THE ASSESSEE, THE ASSESSEE COULD NOT SUBSTANTIATE ITS CLAIM FOR THE RENEWAL OF EXEMPTION U/S.80G OF T HE ACT. 4. PER CONTRA, LD. DEPARTMENTAL REPRESENTATIVE POIN TED OUT THAT THE CIT IN HIS ORDER HAS CLEARLY MENTIONED THE SERVICE OF NOTICE AND THE OPPORTUNITIES GIVEN TO THE ASSESSEE. 5. HAVING HEARD THE RIVAL SUBMISSIONS, WE HAVE CARE FULLY PERUSED THE ORDER OF THE CIT AND THE CONTENTS OF THE AFFIDAVIT FILED BY THE ASSESSEE. IN OUR CONSIDERED OPINION, THE ASSESSEE MUST GET ONE M ORE OPPORTUNITY TO PRESENT ITS CASE. WE, THEREFORE, RESTORE THE MATTE R TO THE FILE OF THE CIT- III, THANE. THE CIT IS DIRECTED TO DECIDE THE ISSU E AFRESH AFTER GIVING REASONABLE AND FAIR OPPORTUNITY OF BEING HEARD TO T HE ASSESSEE. 6. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING ON 29 TH JANUARY, 2015 SD/- SD/- (JOGINDER SINGH ) (N.K. BILLAIYA) /JUDICIAL MEMBER '' / ACCOUNTANT MEMBER MUMBAI; 5! DATED : 29 TH JANUARY, 2015 . ! . ./ RJ , SR. PS ITA NO. 1956/M/2013 3 '4 '4 '4 '4 0 00 0 -1# -1# -1# -1# 6'#)1 6'#)1 6'#)1 6'#)1 / COPY OF THE ORDER FORWARDED TO : 1. *, / THE APPELLANT 2. -.*, / THE RESPONDENT. 3. 7 ( ) / THE CIT(A)- 4. 7 / CIT 5. #8 -1! , , / DR, ITAT, MUMBAI 6. 9 : / GUARD FILE. '4! '4! '4! '4! / BY ORDER, .#1 -1 //TRUE COPY// ; ;; ; / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI