Samta Lok Sansthan, Gwalior V. CIT, Gwalior

ITA 237/AGR/2009

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 0390 (ITAT-AGRA)
• Duration Of Justice: 1 year(s) 3 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-09-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 15-09-2010
• Assessment Year: misc
• Appeal Filed On: 01-06-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S K LUJLLA
• Section: 80G

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH : AGRA BEFORE SHRI R.K. GUPTA, J. M. AND SHRI P.K. BANSAL, A.M. PAN NO. AABT52427G I.T.A.NO . 237/AGR/2009 A. Y. - SAMTA LOK SANSTHAN, CIT, GWALIOR VS. GWALIOR APPELLANT RESPONDENT APPELLANT BY : SHRI S.K. LUJLLA, C.A. RESPONDENT BY : NONE (APPLICATION REJECTED) O R D E R PER R.K.GUPTA, J.M. THIS IS AN APPEAL BY ASSESSEE TRUST AGAINST REJECT ION OF RENEWAL OF APPLICATION UNDER SECTION 80G(5) OF THE INCOME-T AX ACT, 1961. 2. NONE APPEARED ON BEHALF OF THE DEPARTMENT. HOWEVER, THERE IS AN APPLICATION DATED 15.9.2010 SEEKING ADJ OURNMENT BY THE LD. CIT DR. SIMILAR ADJOURNMENT APPLICATIONS ARE BE ING FILED FOR THE LAST THREE DAYS AND ALSO IN THE WEEK OF LAST MONTH, WHEN BENCH FUNCTIONS HERE. THE LD. CIT DR HAS MENTIONED THAT H E IS BUSY IN PASSING TRANSFER/POSTING ORDER OF GROUP C & D O FFICIALS AND, - 2 - 2 THEREFORE, HE IS NOT ABLE TO PREPARE THE CASES AND TO APPEAR BEFORE THE TRIBUNAL. ON SIMILAR CIRCUMSTANCES, THE ADJOURNMENT APPLICATIONS HAVE BEEN FILED BEFORE THE BENCH IN VARIOUS CASES, WHICH HAVE ALSO BEEN ACCEPTED IN SOME OF THE CASES AND HAVE REJECTE D IN SOME CASES WHEN ISSUES INVOLVED WERE VERY SMALL. THE LITIGANTS COME FROM VARIOUS DISTRICTS OF THE MADHYA PRADESH AND UTTAR P RADESH. NO COGENT REASON HAS BEEN GIVEN BY THE DEPARTMENT FOR SEEKING ADJOURNMENT. IT IS ALSO A MATTER OF FACT THAT FOR T HE LAST SIX MONTHS, THE BENCH FUNCTIONS ONLY FOR A WEEK EVERY MONTH AND THIS FACT IS KNOWN TO THE DEPARTMENT . IN THESE CIRCUMSTANCES, W E ARE OF THE VIEW THAT THE DEPARTMENT IS SEEKING ADJOURNMENT WI THOUT ANY VALID REASONS. ACCORDINGLY, THE APPLICATION OF THE DEPART MENT WAS REJECTED. 3. THE LD.COUNSEL FOR THE ASSESSEE, WHO APPEARED BEFOR E THE TRIBUNAL HAS STATED THAT WITHOUT TAKING INTO CONSID ERATION THE SUBMISSIONS AND THE REPORT OF THE ASSESSING OFFICER , WHO HAS RECOMMENDED TO ALLOW RENEWAL OF EXEMPTION UNDER SEC TION 80G, THE LD CIT HAS REJECTED THE APPLICATION WITHOUT PASSING A SPEAKING ORDER. THE ATTENTION OF THE BENCH WAS DRAWN ON LAST PARA A T PAGE 2 OF THE ORDER OF THE LD. CIT. - 3 - 3 4. AFTER CONSIDERING THE ORDER OF THE LD. CIT, WE FIND THAT THE ASSESSEE DESERVE TO, SUCCEED IN ITS APPEAL. IT HAS BEEN EXPLAINED BY THE LD. AUTHORIZED REPRESENTATIVE THAT SIMILAR ACTI VITY HAS BEEN DONE BY THE ASSESSEE TRUST DURING THE YEAR UNDER CONSIDE RATION AS DONE IN EARLIER YEAR. THE ASSESSING OFFICER HAS RECOMMENDED FOR GRANTING EXEMPTION UNDER SECTION 80G. THE DETAILED REPLY WAS FILED BEFORE THE LD. CIT. HOWEVER, THE SAME HAS NOT BEEN TAKEN I NTO CONSIDERATION. THE LD. CIT, WHILE REJECTING THE APP LICATION, MENTIONED ONLY THAT CONSIDERING THE REPORT OF ADDL. CIT AND REPLY FILED BY THE ASSESSEE, THE APPLICANT IS NOT ENTITLE D FOR RENEWAL OF EXEMPTION. NEITHER ANY REASONING HAS BEEN GIVEN THA T WHY THE REPLY OF THE ASSESSEE IS NOT ACCEPTABLE, NOR ANY COMMENT HAS BEEN GIVEN IN RESPECT OF THE CONCERNED ASSESSING OFFICER, WHO HAS RECOMMENDED FOR GRANTING RENEWAL OF EXEMPTION. COPY OF THE REPL Y FILED BY THE ASSESSEE TRUST AND RECOMMENDATION BY THE ASSESSING OFFICER IS PLACED ON RECORD. THE COPY OF THE ASSISTANT COMMISS IONER, WHO RECOMMENDED BY MENTIONING THAT THE TRUST IS FULFILL ING ALL THE CONDITIONS LAID DOWN UNDER SECTION 80G(5) OF THE AC T AND ACTIVITIES CARRIED ON BY THE INSTITUTION ARE CHARITABLE IN NAT URE AND, THEREFORE, - 4 - 4 RENEWAL OF EXEMPTION UNDER SECTION 80G IS RECOMMEND ED IS PLACED AT PAGE 2 OF THE COMPILATION. 5. IN VIEW OF THE ABOVE FACTS AND CIRCUMSTANCES, WE AR E OF THE CONSIDERED VIEW THAT SINCE THE ASSESSEE IS A CHARIT ABLE INSTITUTION AND HAVE GRANTED REGISTRATION UNDER SECTION 12A. THE PR ESENT APPLICATION IS FOR ONLY RENEWAL OF EXEMPTION UNDER SECTION 80G. RENEWAL WAS ALSO GRANTED IN EARLIER YEARS. ACTIVITIES ARE THE S AME. THE ASSESSING OFFICER, HAS RECOMMENDED GRANTING THE RENEWAL OF EX EMPTION UNDER SECTION 80G. THEREFORE, THERE IS NO REASON WHY THE LD. CIT HAS NOT ACCEPTED THE CONTENTION OF THE ASSESSEE. WE ARE OF THE FURTHER VIEW THAT IF AT THE TIME OF ASSESSMENT PROCEEDINGS, THE ASSESSING OFFICER, FOUND THAT THE ASSESSEE HAS NOT SATISFIED THE CONDI TIONS FOR EXEMPTION, THEN HE CAN EXAMINE THE DONATIONS IN VIE W OF THE PROVISIONS OF SECTION 68. ACCORDINGLY, WE DIRECT TH E LD. CIT TO GRANT THE RENEWAL FOR EXEMPTION UNDER SECTION 80G OF THE ASSESSEE TRUST. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWE D. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 17 TH SEPTEMBER, 2010. SD/- SD/- ( P.K. BANSAL ) ( R.K. GUPTA ) ACCOUNTANT MEMBER JUDICIAL MEMBER AGRA DATED : 17 TH SEPTEMBER,2010. CPU* 1516 - 5 - 5 COPY FORWARDED TO :- THE APPELLANT THE RESPONDENT THE CIT THE CIT(A) CONCERNED. THE D.R, ITAT AGRA. GUARD FILE BY ORDER, AR,I.T.A.T., AGRA.