Dilse Charitable Trust, Kolkata V. CIT (Exemption), Kolkata , Kolkata

ITA 2465/KOL/2017

• Counselvise Citation: [2018] 123 COUNSELVISE.COM (IT) 0862 (ITAT-KOLKATA)
• Duration Of Justice: 9 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-10-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: misc
• Appeal Filed On: 15-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A K TIWARI
• Assessee Lawyers: M TIWARI
• Keywords: Charitable institution
• Section: 12AA

Judgement Text

PAGE | 1 IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH D, KOLKATA BEFORE SH. J.SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SH. S.S.VISWANETHRA RAVI, JUDICIAL MEMBER ITA NO.2465/KOL/2017 APPELLANT BY SH. M.TIWARI, FCA RESPONDENT BY SH. A.K.TIWARI, CIT DR DATE OF HEARING 06.09.2018 DATE OF PRONOUNCEMENT 05.10.2018 ORDER PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER THIS APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 14.11.2017 PASSED BY CIT(EXEMPTION), KOLKATA WHEREIN HE DISMISSED APPLICATION IN FORM NO.10 A SEEKING REGISTRATION U/S 12AA OF THE INCOME TAX ACT, 1961 (IN SHORT ACT) EX-PARTE. 2. THE LD. AR FILED AN APPLICATION DATED 06.09.2018 SEEKING ADJOURNMENT ON THE GROUND THAT HE REQUIRES IMPORTANT CLARIFICATION FROM THE ASSESSEE. ON PERUSAL OF THE RECORD, WE FIND THAT CIT(EXEMPTION) FIXED THE DATE OF HEARING ON 18.08.2017 AND 15.09.2017 ON WHICH DATES, THE ASSESSEE WAS REPRESENTED BY ITS AUTHORIZED REPRESENTATIVE AND THE APPEAL WAS ADJOURNED TO 20.10.2017. ACCORDING TO CIT(EXEMPTION), NO COMPLIANCE WAS MADE ON 20.10.2017 AND ADJOURNED THE CASE TO 14.11.2017. FOR NON-COMPLIANCE, HE DISMISSED THE APPLICATION EX-PARTE IN FORM NO.10A FILED BY THE ASSESSEE SEEKING REGISTRATION U/S 12AA OF THE ACT. THEREFORE, APPLICATION DATED 06.09.2018 SEEKING ADJOURNMENT IS REJECTED. DILSE CHARITABLE TRUST, 13, NELLIE SENGUPTA SARANI, 9 TH FLOOR, KOLKATA-700087. PAN-AACTD6815E VS CIT (E) , 10B, MIDDLETON ROW, KOLKATA-700071. (APPELLANT) (RESPONDENT) ITA NO.2465/KOL/2017 PAGE | 2 3. TAKING INTO CONSIDERATION THE FACTS AND CIRCUMSTANCES OF THE CASE AS DISCUSSED IN THE AFORE-MENTIONED PARA AND IN THE INTERESTS OF JUSTICE, WE DEEM IT PROPER TO REMAND THE MATTER TO THE FILE OF CIT(EXEMPTION) FOR HIS CONSIDERATION AND THE ASSESSEE IS LIBERTY TO FILE ALL ITS EVIDENCES, IF ANY, IN SUPPORT OF ITS CONTENTIONS AND CLAIMS. THEREFORE, GROUNDS RAISED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 05.10.2018. SD/- SD/- (J.SUDHAKAR REDDY) (S.S.VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATE:- 05.10.2018 *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT- DILSE CHARITABLE TRUST, 13, NELLIE SENGUPTA SARANI, 9 TH FLOOR, KOLKATA-700087. 2. RESPONDENT- CIT(E), 10B, MIDDLETON ROW, KOLKATA-700071. 3. CIT-KOLKATA 4. CIT(APPEALS)-KOLKATA 5. DR: ITAT -KOLKATA BENCHES SR.P.S./H.O.O ITAT, KOLKATA