Rotary Club Of Calcutta South Central Trust, Kolkata V. DIT, Exemption, Kolkata, Kolkata

ITA 2114/KOL/2010

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 9388 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-02-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: misc
• Appeal Filed On: 24-11-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P KOLHE
• Assessee Lawyers: A K BANERJEE
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : KOLKATA () BEFORE . . . . . . . . , , , , , !'# !'# !'# !'# /AND . .. . . .. .' '' ' , $ ) [BEFORE HONBLE SRI D. K. TYAGI, JM & HONBLE SRI C . D. RAO, AM] #% #% #% #% / I.T.A NO. 2114/KOL/2010 &' '() &' '() &' '() &' '()/ // / ASSESSMENT YEAR : ROTARY CLUB OF CALCUTTA SOUTH -VS- DIRECTOR OF I NCOME-TAX (EXEMPTION), CENTRAL TRUST KOLKATA. (PA NO.AABTR 6953 Q) ( +, /APPELLANT ) (-+,/ RESPONDENT ) FOR THE APPELLANT : SRI A. K. BANERJEE FOR THE RESPONDENT : SRI P. KOLHE . / ORDER PER D. K. TYAGI, JM ( . . . . . . . . , , , , ) THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER PASSED BY THE LD. DIT(E), KOLKATA DATED 14.09.2010 IN REJECTING THE A SSESSEES APPLICATION IN FORM NO. 10G SEEKING RENEWAL OF EXEMPTION U/S. 80G(5)(VI) OF THE INCOME-TAX ACT, 1961 BY OBSERVING AS UNDER : ON PERUSAL OF THE APPLICATION IT WAS OBSERVED THAT THE FIELD OFFICERS DID NOT RECOMMEND THE CASE FOR RENEWAL ON THE GROUND OF VIOLATION OF SECTION 11(1)(A) OF THE ACT. SUBSEQUENTLY, IN ORDER TO GIVE THE APPLICANT ANOT HER OPPORTUNITY THIS OFFICE HAD ISSUED LETTER DATED 13.08.2010 FIXING HEARING ON 25.08.20 09. BUT THE APPLICANT WAS TOTAL NON- COMPLIANCE. OPPORTUNITY GIVEN BUT NOT AVAILED. IN VIEW OF THE ABOVE DISCUSSION, APPLICATION FOR RE NEWAL OF EXEMPTION U/S. 80G(5)(VI) OF THE INCOME TAX ACT, 1961 IS HEREBY REJECTED. 2. AT THE TIME OF HEARING BEFORE US, THE LD. COUNSE L FOR THE ASSESSEE SUBMITTED THAT THE LD. DIT(E) HAS PASSED THE IMPUGNED ORDER WITHOU T PROVIDING PROPER OPPORTUNITY TO THE ASSESSEE AND WITHOUT TAKING INTO CONSIDERATION THE DOCUMENTS FILED BEFORE HER AND IN SUPPORT OF WHICH ACKNOWLEDGEMENT OF RECEIVING THE D OCUMENTS BY THE OFFICE OF THE DIT(E) WAS FILED. THEREFORE, THE LD. DIT(E) WAS NO T JUSTIFIED IN REJECTING THE ASSESSEES APPLICATION FOR RENEWAL OF EXEMPTION U/S . 80G(5)(VI) OF THE I. T. ACT, 1961. 2 HE, THEREFORE, URGED BEFORE THE BENCH TO PASS AN AP PROPRIATE ORDER IN FAVOUR OF GRANTING RENEWAL OF EXEMPTION U/S. 80G(5)(VI) OF THE ACT. 3. 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. 4. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. WE FIND FORCE IN THE CONTENTION OF THE ASSE SSEE THAT THE LD. DIT(E) WITHOUT CONSIDERING THE DOCUMENTS SO FURNISHED BY THE ASSES SEE TO HER OFFICE PASSED THE IMPUGNED ORDER. IN VIEW OF THIS, AND IN THE INTERE ST OF NATURAL JUSTICE, THE MATTER IS RESTORED TO THE FILE OF THE LD. DIT(E) TO PASS A FR ESH ORDER AFTER TAKING INTO CONSIDERATION THE DOCUMENTS FILED BY THE ASSESSEE AND ALSO AFTER PROVIDING A REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE APPEAL OF THE ASSE SSEE IS, THEREFORE, ALLOWED FOR STATISTICAL PURPOSES. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. 6 ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- . . ' , $ . . , (C. D. RAO) (D. K. TYAGI) ACCOUNTANT MEMBER JUDICIAL MEMBER ( $ $ $ $) )) ) DATED : 9TH FEBRUARY, 2011 '/0 &12 3' JD.(SR.P.S.) . 4 -5 65(7- COPY OF THE ORDER FORWARDED TO: 1 . +, / APPELLANT ROTARY CLUB OF CALCUTTA SOUTH CENTRAL T RUST, 3B, GANGARAM PALIT LANE, KOLKATA-700 013. 2 -+, / RESPONDENT, DIT(E), KOLKATA. 3 . .& / THE DDIT(E-1), KOLKATA 4. .& ( )/ THE ITO (E-1), KOLKATA. 5 . '= -& / DR, KOLKATA BENCHES, KOLKATA 5 -/ TRUE COPY, .&>/ BY ORDER, ? #2 /ASSTT. REGISTRAR .