Gaytri Charitable Trust, Kolkata V. DIT, Exemption, Kolkata, Kolkata

ITA 237/KOL/2011

• Counselvise Citation: 23723514 RSA 2011
• Duration Of Justice: 7 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-09-2011
• Appeal Filed By: Assessee
• Bench Allotted: B
• Next Hearing Date: 04-07-2011
• Assessment Year: misc
• Appeal Filed On: 14-02-2011
• Court: TRIBUNAL
• Department Lawyers: S K ROY
• Assessee Lawyers: SUNIL SURANA
• Keywords: Charitable institution
• Section: 80G

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL, BEN CH B, KOLKATA () BEFORE , , , , , SHRI MAHAVIR SINGH, JUDICIAL MEMBER. /AND . .. .!' !'!' !'. .. . , #$ SHRI C.D.RAO, ACCOUNTANT MEMBER % % % % / ITA NO . 237/KOL/2011 &' ()/ ASSESSMENT YEAR : (+, / APPELLANT ) GAYATRI CHARITABLE TRUST, SILIGURI (PAN:AAAAG 1944 L ) - & - - VERSUS - . (./+,/ RESPONDENT ) D.I.T., EXEMPTION, KOLKATA +, 0 1 #/ FOR THE APPELLANT: SHRI SUNIL SURANA ./+, 0 1 #/ FOR THE RESPONDENT: SHRI S.K.ROY 2&3 0 '$ /DATE OF HEARING : 22.09.2011. 4( 0 '$ /DATE OF PRONOUNCEMENT : 22.09.2011 #5 / ORDER ( (( ( . .. .!' !'!' !'. .. . ) )) ), , , , #$ PER SHRI C.D.RAO, AM THIS APPEAL IS FILED BY ASSESSEE AGAINST THE ORDER DATED 21.01.2011 OF THE LD. DIRECTOR OF INCOME TAX (EXEMPTION), KOLKATA. 2. THE ONLY ISSUE RAISED BY ASSESSEE IN THIS APPEA L IS RELATING TO DENIAL OF RENEWAL OF REGISTRATION U/S 80G OF THE IT ACT. 3. AT THE TIME OF HEARING THE LD. COUNSEL APPEARIN G ON BEHALF OF ASSESSEE BY REFERRING TO THE IMPUGNED ORDER CONTENDED THAT ASSE SSEE MADE AN APPLICATION FOR RENEWAL OF REGISTRATION U/S 80G(5)(VI) OF THE IT AC T ON 07.07.2010. BUT THE LD. DIRECTOR OF INCOME TAX (EXEMPTION), KOLKATA HAS ISS UED NOTICE DATED 03.01.2010 FIXING THE DATE OF HEARING ON 18.01.2011 AND THE LD . D.I.T.(EXEMPTION) PASSED THE 2 ORDER ON 21.01.2011 WHICH IS BEYOND THE PERIOD OF L IMITATION AS PRESCRIBED UNDER RULE 11AA(6) OF THE IT RULES. THEREFORE HE REQUESTED TO DIRECT LD. DIT (EXEMPTION) TO GRANT RENEWAL OF REGISTRATION U/S 80G(5)(VI) OF TH E IT ACT. 5. ON THE OTHER HAND, THE LD. DR APPEARING ON BEHAL F OF THE REVENUE HAS RELIED ON THE ORDER OF THE LD. DIRECTOR OF INCOME TAX (EXEMPT ION), KOLKATA. 6. AFTER HEARING THE RIVAL SUBMISSIONS AND ON CAREF UL PERUSAL OF MATERIALS AVAILABLE ON RECORD, IT IS OBSERVED THAT RULE 11AA (6) OF THE IT RULES HAS PRESCRIBED TIME LIMITS WHICH IS AS UNDER :- THE TIME LIMIT WITHIN WHICH THE COMMISSIONER SHALL PASS AN ORDER EITHER GRANTING THE APPROVAL OR REJECTING THE APPLICATION SHALL NOT EXCEED SIX MONTHS FROM THE DATE ON WHICH SUCH APPLICATION WAS MADE. PROVIDED THAT IN COMPUTING THE PERIOD OF SIX MONTHS, ANY TI ME TAKEN BY THE APPLICANT IN NOT COMPLYING WITH THE DIRECTIONS OF THE COMMISS IONER UNDER SUB-RULE (3) SHALL BE EXCLUDED. 6.1. SINCE IN THIS CASE THE LD. DIRECTOR OF INCOME TAX (EXEMPTION) HAS PASSED THE ORDER AFTER EXPIRY OF SIX MONTHS AND THERE IS NO FA ULT ON THE PART OF ASSESSEE TO ATTRIBUTE THE DELAY IN PASSING THE ORDER. UNDER THESE CIRCUMS TANCES WE ARE OF THE VIEW THE LD. D.I.T.(EXEMPTION) IS NOT JUSTIFIED IN REJECTING THE RENEWAL OF REGISTRATION U/S 80G(5)(VI) OF THE IT ACT AFTER THE EXPIRY OF SIX MO NTHS FROM THE DATE OF APPLICATION. THEREFORE WE SET ASIDE THE ORDERS OF THE LD. D.I.T. (EXEMPTION) AND DIRECT HIM TO GRANT RENEWAL OF REGISTRATION U/S 80G(5)(VI) OF THE IT AC T 7. IN THE RESULT THE APPEAL OF ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 22.09.2011. SD/- SD/- , , , , MAHAVIR SINGH, JUDICIAL MEMBER . .. .!' !'!' !'. .. . , , , , #$ #$ #$ #$ , C.D.RAO, ACCOUNTANT MEMBER. ( (( ('$ '$ '$ '$) )) ) DATE: 22.09.2011. R.G.(.P.S.) 3 #5 0 .6 7#6(8- COPY OF THE ORDER FORWARDED TO: 1. GAYATRI CHARITABLE TRUST, 8-A, BARODA THAKUR LANE, GROUND FLOOR, KOLKATA-700007. 2 THE DIRECTOR OF INCOME TAX (EXEMPTION), KOLKATA. 3. THE CIT, 4. THE CIT(A)- 5. DR, KOLKATA BENCHES, KOLKATA /6 ./ TRUE COPY, #5&2/ BY ORDER, DEPUTY /ASST. REGISTRAR , ITAT, KOLKATA BENCHES