Seva Sangh Samiti, Howrah V. DIT, Exemption, Kolkata, Kolkata

ITA 2228/KOL/2010

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 48166 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-05-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 27-05-2011
• Assessment Year: misc
• Appeal Filed On: 20-12-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V A RAJU
• Assessee Lawyers: C R BETAL

Judgement Text

, , , , , , ,, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : KOLKATA [ . . . . . . . . , ,, , , ,, , . . . . . .. . ! ! ! ! , ' ' ' ' ] [BEFORE HONBLE SHRI B. R. MITT AL, JM & HONBLE SHRI SHRI S.V. MEHROTRA, AM] #$ #$ #$ #$ / I.T.A NO. 2228/KOL/2010 SEVA SANGH SAMITY -V S.- DIRECTOR OF INCOME TAX (EXE MPTION) KOLKATA. [PAN : AACTS 8416 L] KOLKATA. (&' /APPELLANT ) ()*&'/ RESPONDENT ) &' / FOR THE APPELLANT : , /SHRI C. R. BETAL )*&' / FOR THE RESPONDENT : , / SHRI V. A. RAJU - /O R D E R [ . . . . . .. . ! ! ! ! , ] PER S.V. MEHROTRA, AM THE ASSESSEE HAS FILED THIS APPEAL AGAINST ORDER O F DIT(EXEMPTION), KOLKATA DATED 12.08.2010. 2. THE ASSESSEE HAS INTER-ALIA TAKEN FOLLOWING (ONL Y GROUND NO.1) GROUND OF APPEAL :- (1) THAT THE DIRECTOR OF INCOME TAX (EXEMPTION) KOL. WA S NOT JUSTIFIED IN REJECTING THE APPLICATION FOR RENEWAL OF EXEMPTION U/S. 80G(5)(VI) OF INCOME TAX ACT, 1961. 3. BRIEF FACTS OF THE CASE ARE THAT THE ASSESSEE HA D FILED AN APPLICATION ON 19.01.2010 IN FORM NO.10G SEEKING RENEWAL OF EXEMPTION U/S. 80G(5)(VI) OF THE INCOME TAX ACT. THE DIRECTOR OF INCOME TAX (EXEMPTION) VIDE HIS ORDER DATED 12.08.2 010 REJECTED THE SAME. 4. WE HAVE CONSIDERED THE SUBMISSIONS OF BOTH THE P ARTIES AND HAVE PERUSED THE RECORDS OF THE AUTHORITIES BELOW. WE FIND THAT DIRECTOR OF INCOME TAX (EXEMPTION) WHILE REJECTING THE APPLICATION FOR RENEWAL HAS NOT CONSIDERED THE CIRCULAR NO.7/20 10 DATED 27.10.2010, ACCORDING TO WHICH EXISTING APPROVALS EXPIRING ON OR AFTER 01.10.2009 SHALL BE DEEMED TO HAVE BEEN EXTENDED IN ITA NO. 339/KOL/2011 2 PERPETUITY UNLESS SPECIFICALLY WITHDRAWN. WE, THERE FORE, RESTORE THE MATTER TO THE FILE OF DIT(EXEMPTION) TO DECIDE THE ASSESSEES APPLICATION IN THE LIGHT OF THE ABOVE NOTED CIRCULAR. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. - - - - '. '. '. '. / // / .0 .0 .0 .0 1 1 1 1 2 2 2 2 3' 3' 3' 3' ORDER PRONOUNCED IN THE OPEN COURT ON 27. 0 5. 2011. [ . . , ] [ . . ! , ' ] [ B. R. MITTAL ] [ S.V. MEHROTRA ] JUDICIAL MEMBER ACCOUNTANT MEMBER 3' / DATED : 27TH MAY, 2011. - 4 )5 6578 - COPY OF THE ORDER FORWARDED TO: 1. 9 /APPLICANT- SEVA SANGH SAMITI, C/O. CHITTARANJAN BETAL, ADVOCATE, 116, SREE RAM DHANG RO AD, SALKIA, HOWRAH-711 106. 2 )*&' / RESPONDENT : DIRECTOR OF INCOME TAX (EXEMPTION), 10B, MIDDLETON ROW, 6 TH FLOOR, KOLKATA-700 071. 3. -0 / DIT(E) 4. -0 ( )/ CIT(A) 5. 91 )0 / DR, KOLKATA BENCHES, KOLKATA [ *5 ) / TRUE COPY] -0. / BY ORDER : / #; /DEPUTY/ASSTT. REGISTRAR . [KKC 9<= 0>; ?9 /SR.PS]