Jai Manek Darshan Seva Trust, Kolkata V. DIT(Exemption), Kolkata, Kolkata

ITA 2116/KOL/2009

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 7971 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-03-2010
• Appeal Filed By: Assessee
• Bench Allotted: A
• Next Hearing Date: 10-03-2010
• Assessment Year: misc
• Appeal Filed On: 14-12-2009
• Court: TRIBUNAL
• Assessee Lawyers: STATISTICAL PURPOSES THIS
• Keywords: Opportunity of being heard

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH - A , KOLKATA ( ) BEFORE . . , SHRI B.R.MITTAL, JUDICIAL MEMBER. /AND . . , , SHRI B.K.HALDAR, ACCOUNT ANT MEMBER / I.T.A.NO.2116/KOL/2009 JAI MANEK DARSHAN SEVA TRUST, 12, HO - CHI - MINH SARANI, KOLKATA 700 071 AAATJ 4957 H - - - VERSUS - . DIT(EXEMPTION), KOLKATA. ( / A PPELLANT ) ( / RESPONDENT ) / FO R THE APPELLANT : / SHRI S.L.KOCHAR, AR / FOR THE RESPONDENT : SMT. JYOTI KUMARI, DR / ORDER . . , SHRI B.R.MITTAL, JUDICIAL MEMBER. THE ASSESSEE TRUST HAS FILED THIS APPEAL AGAINST ORDER OF THE LE ARNED DIRECTOR OF INCOME - TAX (EXEMPTION),KOLKATA DT.29.10.2009 VIDE WHICH THE APPLICATION OF THE ASSESSEE DT.18.5.2009 SEEKING RENEWAL OF EXEMPTION U/S.80G(5)(VI) OF THE INCOME - TAX ACT,1961 WAS REJECTED BY OBSERVING THAT THERE IS NO CHARITABLE ACTIVITY OF THE ASSESSEE TRUST. THE LEARNED DIT(E) HAS ALSO STATED THAT THE NOTICE SENT TO THE ASSESSEE TO GIVE OPPORTUNITY OF BEING HEARD WAS RECEIVED BACK WITH THE POSTAL REMARK NOT KNOWN. 2. AT THE TIME OF HEARING, THE LEARNED AR OF THE ASSESSEE SUBMITTED THAT T HERE MIGHT BE SOME MISTAKE IN THE NOTICE ADDRESSED TO THE ASSESSEE. HE FURTHER SUBMITTED THAT THE ASSESSEE HAS GOT THE REGISTRATION U/S.12A OF THE I.T.ACT. HE LEARNED AR OF THE ASSESSEE FURTHER SUBMITTED THAT THE APPLICATION OF THE ASSESSEE HAS BEEN REJECT ED BY THE DIT(E) WITHOUT GIVING DUE OPPORTUNITY OF HEARING TO THE ASSESSEE AND THE MATTER MAY BE RESTORED TO THE DIT(E) TO DECIDE THE APPLICATION OF THE ASSESSEE AFTER GIVING OPPORTUNITY OF HEARING . THE LEARNED DR , ON THE OTHER 2 HAND, SUPPORTED THE ORDER OF THE LEARNED DIT(E) AND ALSO REFERRED TO DECISION OF HONBLE UTTARAKHAND HIGH COURT IN THE CASE OF CIT V. NATIONAL INSTITUTE OF AERONAUTICAL ENGINEERING EDUCATIONAL SOCIETY [( 2009) 315 ITR 428 ]. 3. WE HAVE HEARD THE LEARNED REPRESENTATIVES OF THE PARTI ES AND HAVE CONSIDERED THE ORDER OF THE LEARNED DIT(E) AS ALSO THE DECISION OF HONBLE UTTARAKHAND, AS RELIED ON BY THE LEARNED DR, IN THE CASE OF CIT V. NATIONAL INSTITUTE OF AERONAUTICAL ENGINEERING EDUCATIONAL SOCIETY ( SUPRA ). 3.1. AT THE OUTSET WE OBS ERVE THAT THE CASE LAW RELIED UPON BY THE LEARNED DR IS NOT RELEVANT TO THE FACTS OF THE CASE AS IN THAT CASE THE ISSUE WAS REFUSAL OF REGISTRATION TO THE SOCIETY U/S.12AA OF THE ACT AFTER COMING TO THE CONCLUSION THAT THE SOCIETY IN THE SAID CASE WAS NOT ENGAGED IN CHARITABLE ACTIVITY. HOWEVER, IN THE CASE BEFORE US, THE ASSESSEE - TRUST IS ALREADY REGISTERED U/S.12A OF THE I.T.ACT. WE ALSO OBSERVE THAT THE APPLICATION OF THE ASSESSEE SEEKING RENEWAL OF EXEMPTION U/S.80G( 5) WAS REJECTED AS THE NOTICE SENT BY THE LEARNED DIT(E ) TO THE ASSESSEE WAS RECEIVED BACK WITH THE POSTAL REMARK NOT KNOWN . THEREFORE, WE FIND SUBSTANCE IN THE SUBMISSIONS OF THE LEARNED AR OF THE ASSESSEE THAT THE APPLICATION HAS BEEN REJECTED WITHOUT GIVING OPPORTUNITY OF HEARING TO THE ASSESSEE. HENCE, WE SET ASIDE THE ORDER OF THE LEARNED DIT(E) AND RESTORE THE MATTER TO HIM WITH THE DIRECTION TO DECIDE THE APPLICATION OF THE ASSESSEE AFTER GIVING ADEQUATE OPPORTUNITY OF HEARING AND CONSIDERING SUCH MATERIAL RELIED UPON BY THE ASSESSEE. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. THIS ORDER IS PRONOUNCED IN OPEN COURT ON DT. 12.03.2010 SD/ - SD/ - ( . . ) ( B.K.HALDAR), ACCOUNTANT MEMBER . ( . . ), B.R.MITTAL, JUDICIAL MEMBER ( ) DATE : 12.03.2010 ( /H.K.PADHEE) / SNR.PRIVATE SECRETARY. 3 - COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT : 2 / THE RESPONDENT : 3. / THE CIT, 4. ( ) / THE CIT(A), 5. / DR, KOLKATA BENCHES, KOLKATA 6. GUARD FILE . / TRUE COPY , / BY ORDER , / DEPUT Y REGISTRAR . /