Sudama Mahabir Kedia Charitable Trust, Kolkata V. Director of Income Tax(Exemption), Kolkata

ITA 2164/KOL/2013

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 99902 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 2 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-10-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 19-07-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SACHIDANANDA SRIVASTAVA
• Assessee Lawyers: V N PUROHIT
• Keywords: Charitable institution
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH A KOLKATA BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ITA NO. 2164 - 2165 / KOL / 2013 ASSESSMENT YEAR :2013-14 SUDAMA MAHABIR KEDIA CHARITABLE TRUST, 3, MCLEOD HOUSE, 1 ST FLOOR, KOLKATA 700 001 [ PAN NO.AAMTS 1725 L ] V/S . DIRECTOR OF INCOME TAX (EXEMPTION), 10B, MIDDELTON ROW, KOLKATA-700 071 /APPELLANT .. / RESPONDENT /BY ASSESSEE SHRI V.N.PUROHIT, CA /BY REVENUE SHRI SACHIDANANDA SRIVASTAVA, CIT-DR /DATE OF HEARING 28-09-2015 ! /DATE OF PRONOUNCEMENT 15-10-2015 / O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER:- BOTH APPEAL BY THE ASSESSEE ARE ARISING OUT OF ORD ER OF DIRECTOR OF INCOME TAX (EXEMPTION) KOLKATA IN APPEAL NO.8E/414/ 2012-13 DATED 17.06.2013 U/S 80G(5)(VI) OF THE INCOME TAX ACT, 19 61 (HEREINAFTER REFERRED TO AS THE ACT) FOR ASSESSMENT YEAR 2013-14 RESPECTIV ELY AND ISSUE RAISED BY ASSESSEE IN BOTH THE APPEALS ARE THAT LD.DIT(EXEMPT ION) KOLKATA HAS ERRED IN REJECTING THE APPLICATION OF ASSESSEE U/S 80G(5)(VI ) OF THE ACT AND U/S 12AA OF THE ACT. ITA NO.2164-65/KOL/2013 A.Y.2013-14 SUDAMA MAHABIR KEDIA CHARITABLE TRUST V. DIT(EX) KOL PAGE 2 2. BOTH THE APPEALS ARE HEARD TOGETHER AND ARE BEIN G DISPOSED OF BY WAY OF COMMON ORDER FOR THE SAKE OF CONVENIENCE. AT THE OUTSET, IT WAS NOTICED THAT ASSESSEE PREFERRED AN APPLICATION FOR REGISTRA TION U/S./ 80G(5)(IV) AND 12AA OF THE ACT BUT THE SAME HAS BEEN REJECTED BY L D. DIT(EX) KOLKATA WITHOUT GIVING THE PROPER OPPORTUNITY OF BEING HEAR D TO ASSESSEE AND LD. DIT(EX) KOLKATA HAS PASSED A NON-SPEAKING ORDER WIT HOUT ADDUCING THE REASONS FOR REJECTION. SO IN THE INTEREST OF NATURA L JUSTICE AND FAIR PLAY, WE GIVE ONE MORE OPPORTUNITY TO ASSESSEE TO DEFEND ITS CASE BEFORE LD. DIT(EX) KOLKATA. NEEDLESS TO SAY ASSESSEE SHOULD CO-OPERATE WITH LD. DIT (EX) KOLKATA AS AND WHEN REQUIRED. HENCE, BOTH THE APPEA L OF ASSESSEE ARE REMITTED BACK TO THE FILE OF LD. DIT(EX) KOLKATA FO R FRESH ADJUDICATING ACCORDING TO LAW AFTER PROVIDING REASONABLE OPPORTUNITY OF BE ING HEARD TO ASSESSEE. 3. IN THE RESULT, BOTH THE APPEALS FILED BY ASSESSEE A RE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT 15/1 0/2015 SD/- SD/- (MAHAVIR SINGH) (WASEEM AHMED) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) KOLKATA, *DKP '#$- 15 /10/2015 / COPY OF ORDER FORWARDED TO:- 1. /ASSESSEE-SUDAMA MAHABIR KEDIA CHARITABLE TRUST, 3 MCLEOD HOUSE, 1 ST FLOOR KOLKATA 700 001 2. /REVENUE- DIRECTOR OF INCOME TAX (EXEMPTION) 10B, MIDDELTON ROW KOL-71 3.#-#./ 0 / CONCERNED CIT KOLKATA 4. 0- / CIT (A) KOLKATA 5.2 3455./, ./!, / DR, ITAT, KOLKATA 6.489:; / GUARD FILE. BY ORDER/ , /TRUE COPY/ /# ./!,