Organisation for Friends Engineers & Resources, Kolkata V. DIT (Exemption), Kolkata

ITA 1990/KOL/2009

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 9364 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 2 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-01-2011
• Appeal Filed By: Assessee
• Bench Allotted: A
• Next Hearing Date: 28-01-2011
• Assessment Year: 2009-2010
• Appeal Filed On: 23-11-2009
• Court: TRIBUNAL
• Department Lawyers: S M SURANA
• Keywords: Reasonable cause
• Section: 80G

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL BENCH : KOLKATA () BEFORE . . . . . . . . , , , , , !' !' !' !' /AND . .. . . .. .! !! ! , # ) [BEFORE HONBLE SRI D. K. TYAGI, JM & HONBLE SRI C . D. RAO, AM] '$ '$ '$ '$ / I.T.A NO. 1990/KOL/2009 %&' !() %&' !() %&' !() %&' !()/ // / ASSESSMENT YEAR : ORGANISATION FOR FRIENDS ENGINEERS -VS- DIRECTOR OF INCOME-TAX (EXEMPTION), AND RESOURCES KOLKATA. (PA NO.AAAAO 0267 E) ( +, /APPELLANT ) (-+,/ RESPONDENT ) FOR THE APPELLANT : SRI S, M. SURANA FOR THE RESPONDENT : SRI S. K. MALAKAR . / ORDER PER D. K. TYAGI, JM ( . . . . . . . . , , , , ) THIS APPEAL PREFERRED BY THE ASSESSEE IS AGAINST TH E ORDER OF THE LD. DIT(E) DATED 5.9.2008 REJECTING THE APPLICATION FOR RENEWAL OF E XEMPTION U/S. 80G(5)(VI) OF THE I. T. ACT, 1961. 2. THE APPEAL IS TIME BARRED AND A CONDONATION PET ITION ALONG WITH AN AFFIDAVIT HAVE BEEN FILED BY THE ASSESSEE. AFTER HEARING BOT H THE PARTIES AND CONSIDERING THE CONDONATION PETITION ALONG WITH THE AFFIDAVIT, WE F IND THAT THERE IS REASONABLE CAUSE FOR FILING THE APPEAL DELAYED. HENCE, THE DELAY IS HER EBY CONDONED AND THE APPEAL IS TAKEN UP FOR HEARING. 3. BRIEFLY STATED FACTS OF THE CASE ARE THAT THE AS SESSEE HAS FILED AN APPLICATION ON 29.02.2008 IN FORM NO. 10G SEEKING RENEWAL OF EXEMP TION U/S. 80G(5)(VI) OF THE I. T. ACT, 1961 FOR THE ASSESSMENT YEAR 2009-10 ONWARDS. THE LD. DIT(E) REJECTED THE ASSESSEES APPLICATION FOR RENEWAL OF EXEMPTION SIN CE THE ASSESSEE FAILED TO COMPLY WITH THE PROVISION OF SECTION 12A(B) OF THE I. T. ACT AN D ALSO FAILED TO FURNISH EVIDENCES OF CHARITABLE ACTIVITIES UNDERTAKEN BY THE ASSESSEE FO R THE LAST THREE YEARS. AGGRIEVED BY THE SAID ORDER, THE ASSESSEE IS IN APPEAL BEFORE US . 2 4. AT THE TIME OF HEARING BEFORE US, THE LD. COUNSE L FOR THE ASSESSEE SUBMITTED THAT IN EARLIER AND SUBSEQUENT YEARS EXEMPTION U/S. 80G WAS GRANTED BY THE LD. DIT(E) BY HOLDING THAT THE ASSESEE WAS ENGAGED IN THE CHARITA BLE ACTIVITY BUT THE LD. DIT(E) FOR THIS YEAR REJECTED THE ASSESSEES APPLICATION FOR R ENEWAL OF EXEMPTION FOR THE REASON THAT THE ASSESSEE FAILED TO FURNISH EVIDENCE OF CHARITAB LE ACTIVITIES UNDERTAKEN BY THE ASSESSEE WITHOUT BRINGING ANY COGENT MATERIAL ON RECORD. HE NCE, HE PRAYED BEFORE US THAT THE ORDER OF THE LD. DIT(E) MAY BE SET ASIDE AND A DIRE CTION BE ISSUED TO HIM THAT THE APPLICATION OF THE ASSESSEE FOR RENEWAL OF EXEMPTIO N U/S. 80(G)(5)(VI) OF THE ACT MAY BE ALLOWED. 5. ON THE OTHER HAND, THE LD. DR RELIED ON THE ORDE R OF THE LD. DIT(E) AND PRAYED BEFORE THE BENCH TO CONFIRM THE SAME. 6. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE M ATERIAL PLACED BEFORE US. WE FIND THAT IN EARLIER YEAR AND ALSO IN SUBSEQUENT YE ARS EXEMPTION U/S. 80G WAS GRANTED TO THE ASSESSEE BY HOLDING THAT THE ASSESSEE WAS ENGAG ED IN THE CHARITABLE ACTIVITY. BUT IN THIS YEAR, THE LD. DIT(E) REJECTED THE ASSESEES AP PLICATION FOR RENEWAL OF EXEMPTION BY HOLDING THAT CHARITABLE ACTIVITIES WAS NOT UNDERTAK EN BY THE ASSESSEE. WE ALSO FIND THAT WHILE REJECTING THE ASSESSEES APPLICATION FOR RENE WAL OF EXEMPTION THE LD. DIT(E) DID NOT BRING OUT ANY COGENT MATERIAL/EVIDENCE ON RECOR D. IN VIEW OF THE ABOVE AND ALSO IN ABSENCE OF ANY COGENT MATERIAL/EVIDENCE, WE SET ASI DE THE ORDER PASSED BY THE LD. DIT(E) AND DIRECT HIM TO GRANT EXEMPTION TO THE AS SESSEE U/S. 80G(5)(VI) OF THE ACT FOR THIS YEAR ALSO. THE APPEAL OF THE ASSESSEE IS, THER EFORE, ALLOWED. 7. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED. 8. ORDER IS PRONOUNCED IN THE OPEN COURT ON 31.1.20 11 SD/- SD/- . . ! , # . . , (C. D. RAO) (D. K. TYAGI) ACCOUNTANT MEMBER JUDICIAL MEMBER ( # # # #) )) ) DATED : 31 ST JANUARY, 2011 !/0 %&12 %3! JD.(SR.P.S.) 3 . 4 -%%5 65(7- COPY OF THE ORDER FORWARDED TO: 1 . +, / APPELLANT ORGANISATION FOR FRIENDS ENGINEERS & RESOURCES, 9/3, NARSHINGHA PRASAD DUTTA ROAD, KOLK ATA-38. 2 -+, / RESPONDENT, DIT(E), KOLKATA. 3 . %.& / THE ADDL. DIT(E), KOLKATA. 4. %.& ( )/ THE DDIT(E), KOLKATA. 5 . !=% -%& / DR, KOLKATA BENCHES, KOLKATA 5 -%/ TRUE COPY, .&>/ BY ORDER, ? '2 /DEPUTY REGISTRAR .