Calcutta University Chemical Engineering Alumni Association, Kolkata V. DIT, Exemption, Kolkata, Kolkata

ITA 2060/KOL/2010

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 54688 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-12-2011
• Appeal Filed By: Assessee
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 15-11-2010
• Court: TRIBUNAL
• Department Lawyers: A K PRAMANIK
• Assessee Lawyers: P K ROY
• Keywords: Opportunity of being heard
• Section: 11; 12AA

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL, BEN CH B, KOLKATA () BEFORE . .. . , ,, , !, SHRI N.VIJAYAKUMARAN, JUDICIAL MEMBER. ' ' ' ' /AND . .. .#$ #$#$ #$. .. . , %& ! SHRI C.D.RAO, ACCOUNTANT MEMBER '' '' '' '' / ITA NO .2060 /KOL/2010 () *+/ ASSESSMENT YEAR : (-. / APPELLANT ) CALCUTTA UNIVERSITY CHEMICAL ENGINEERING ALUMNI ASSOCIATION, KOLKATA (PAN: AAAAC 5537 F) - - - VERSUS - . (01-./ RESPONDENT ) D.I.T., EXEMPTION, KOLKATA -. 2 3 %/ FOR THE APPELLANT: SHRI P.K.ROY 01-. 2 3 %/ FOR THE RESPONDENT: SHRI A.K.PRAMANIK 4 2 $& /DATE OF HEARING : 28.11.2011. 5* 2 $& /DATE OF PRONOUNCEMENT : 05.12.2011. %6 / ORDER ( (( ( . .. .#$ #$#$ #$. .. . ) )) ), , , , %& ! PER SHRI C.D.RAO, AM THIS APPEAL IS FILED BY ASSESSEE AGAINST THE ORDE R DATED 09.09.2010 OF THE DIRECTOR OF INCOME TAX, EXEMPTION, KOLKATA. 2. THE ONLY ISSUE RAISED BY THE ASSESSEE IS R ELATING TO THE REJECTION OF RENEWAL OF EXEMPTION U/S 80G(5)(VI) OF THE I.T.ACT, 1961. 3. THE BRIEF FACTS OF THE CASE ARE THAT THE ASS ESSEE HAS FILED AN APPLICATION ON 23.03.2010 IN FORM NO.10G SEEKING RENEWAL OF EXEMPT ION U/S 80G(5)(VI) OF THE IT ACT, 1961. THE LD. DIT(EXEMPTION) HAD ISSUED LETTER DATED 19.08.2010 IN ORDER TO GIVE THE ASSESSEE AN OPPORTUNITY AND IT WAS OBSERVED BY THE LD. DIT THAT THERE WAS SHORT OF 2 APPLICATION OF FUND IN THIS CASE. THEREFORE THE LD. D.I.T. (EXEMPTION), REJECTED THE APPLICATION OF ASSESSEE FOR RENEWAL OF EXEMPTION U/ S 80G(5)(VI) OF THE IT ACT. 4. AT THE TIME OF HEARING BEFORE US THE LD. COU NSEL APPEARING ON BEHALF OF THE ASSESSEE SUBMITTED THAT THE LD. DIT(EXEMPTION), KOL KATA HAS REJECTED THE APPLICATION OF RENEWAL OF EXEMPTION U/S 80G(VI) OF THE IT ACT B Y MERELY QUOTING THAT THERE WAS SHORT OF APPLICATION OF FUND IN THIS CASE. HE FURTH ER SUBMITTED THAT AS PER PROVISION OF THE SECTION 11 READ WITH SECTION 139(4A) OF THE I.T .ACT, 1961 THE SOCIETY HAD FILED THE RETURN OF INCOME REGULARLY AFTER GETTING THE REGIST RATION OF SOCIETY U/S 12AA OF THE I.T.ACT AND THE LD. DIT(EXEMPTION) HAD NOT CONSIDER ED THE PROVISIONS OF THE SECTION 80G(VI) OF THE IT ACT, 1961 READ WITH THE RULE 11AA OF THE IT ACT. HE FURTHER SUBMITTED THAT THE ASSESSEE WAS NOT GIVEN SUFFICIEN T OPPORTUNITY TO PRODUCE EVIDENCES AS DESIRED BY THE LD. DIT(EXEMPTION). THEREFORE HE REQUESTED TO SET ASIDE THE ORDER OF THE LD. DIT(EXEMPTION) AND GRANT RENEWAL OF EXEMPTI ON U/S 80G(5)(VI) OF THE IT ACT, 1961. HE PLACED RELIANCE ON SOME OF THE TRIBUNALS DECISIONS IN SUPPORT OF HIS ARGUMENTS. 5. ON THE OTHER HAND, HE LD. DR APPEARING ON BEH ALF OF THE REVENUE RELIED ON THE ORDERS OF THE LD. D.I.T.(EXEMPTION), KOLKATA. 6. AFTER HEARING THE RIVAL SUBMISSIONS AND ON PE RUSAL OF THE MATERIALS AVAILABLE ON RECORD IT IS OBSERVED THAT THE LD. D.I.T.(EXEMPTIO N) HAS DENIED THE RENEWAL OF EXEMPTION BECAUSE THERE WAS SHORT OF APPLICATION OF FUND IN THIS CASE. IT WAS FURTHER CONTENDED BY THE LD. COUNSEL FOR ASSESSEE THAT THE LEARNED DIT HAS NOT GIVEN PROPER OPPORTUNITY TO PRODUCE EVIDENCES AS DESIRED BY THE LD. DIT(EXEMPTION). THIS ISSUE WAS NOT THERE IN THE CASES ON WHICH THE LD. COUNSEL HAS PLACED RELIANCE. THEREFORE WE ARE UNABLE TO FOLLOW THE SAME. THEREFORE IN THE INT EREST OF JUSTICE WE SET ASIDE THE ORDERS OF THE D.I.T., EXEMPTION, KOLKATA AND REMIT BACK TO THE LD. DIT TO DISPOSE OF THE SAME AS PER LAW IN VIEW OF THE LATEST AMENDMENT S U/S 80G(VI) OF THE IT ACT AND CBDT CIRCULAR NO.7 OF 2010 DATED 27.10.2010 AFTER G IVING A REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3 7. IN THE RESULT THE APPEAL OF THE ASSESSEE I S ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 05.12.2011. SD/- SD/- . .. . , ,, , ( ( ( ( ! ! ! ! N.VIJAYAKUMARAN, JUDICIAL MEMBER . .. .#$ #$#$ #$. .. . , ,, , %& %& %& %& ! ! ! !, C.D.RAO, ACCOUNTANT MEMBER. ( (( ($& $& $& $&) )) ) DATE: 05.12.2011. %6 2 0(( 7%*8- COPY OF THE ORDER FORWARDED TO: 1. CALCUTTA UNIVERSITY CHEMICAL ENGINEERING ALUMNI ASS OCIATION, DEPARTMENT OF CHEMICAL ENGINEERING, 92, A.P.C.ROAD, KOLKATA-70000 9. 2 THE D.I.T., EXEMPTION, KOLKATA 3. THE CIT, 4. THE CIT(A)- KOLKATA 5. DR, KOLKATA BENCHES, KOLKATA 1 0(/ TRUE COPY, %6/ BY ORDER, DEPUTY /ASST. REGISTRAR , ITAT, KOLKATA BENCHES R.G.(.P.S.)