M/s. Lions Club of Bangalore Jayanagar Service Trust, Bangalore V. DIT, Bangalore

ITA 264/BANG/2009

• Counselvise Citation: [2009] 114 COUNSELVISE.COM (IT) 9409 (ITAT-BANGALORE)
• Duration Of Justice: 4 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-08-2009
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 04-08-2009
• Assessment Year: misc
• Appeal Filed On: 30-03-2009
• Result in Favour of: Set Aside
• Court: TRIBUNAL
• Department Lawyers: SWATHI S PATIL

Judgement Text

ITA NO.264/B/09 1 1 IN THE INCOME TAX APPELL ATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH BANGALORE BENCH BANGALORE BENCH BANGALORE BENCH B BB B BEFORE SHRI BEFORE SHRI BEFORE SHRI BEFORE SHRI K.P.T. THANGAL K.P.T. THANGAL K.P.T. THANGAL K.P.T. THANGAL, , , , VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT AND AND AND AND SHRI SHRI SHRI SHRI K.K. GUPTA K.K. GUPTA K.K. GUPTA K.K. GUPTA, A , A, A , ACCOUNTANT MEMBER CCOUNTANT MEMBER CCOUNTANT MEMBER CCOUNTANT MEMBER ITA NO.264/ BANG/2009 (ASSESSM ENT YEAR ----- ) M/S LIONS CLUB OF BANGALORE, JAYANAGAR SERVICE TRUST, NO.41/1, 2 ND FLOOR, BULL TEMPLE ROAD BANGALORE-04. . APPELLANT VS. THE DIRECTOR OF INCOME-TAX (EXEMPTIONS), BANGALORE. . RESPONDENT APPELLANT BY : SHRI ASHOK KUMAR RESPONDENT BY : SMT. SWATHI S PATIL O R D E R O R D E R O R D E R O R D E R PER K.P.T. THANGAL, VICE PRESIDENT PER K.P.T. THANGAL, VICE PRESIDENT PER K.P.T. THANGAL, VICE PRESIDENT PER K.P.T. THANGAL, VICE PRESIDENT : : : : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED DIRECTOR OF INCOME-TAX(EXEMPTIONS), BANGALO RE DATED 16.01.2009. 2. THE ASSESSEE IS RUNNING AN EDUCATION INSTITUTION AS WELL AS AN OLDAGE HOME. THE EDUCATIONAL INSTITUTION IS FULLY CHARITABLE, WHERE AS OLDAGE HOME CAN BE EXEMPTED ONLY IF, IT IS FOR THE SENIOR CITIZENS IN NEED OF AID AS PER CBDTS CIRCULAR NO.11 DATED 19. 12.2008. ITA NO.264/B/09 2 2 3. THE ASSESSEE FILED APPLICATION IN FORM 10G ON 02 /07/08 SEEKING RENEWAL OF APPROVAL FOR RECOGNITION UNDER S ECTION 80G. THE ASSESSEE TRUST WAS ESTABLISHED BY TRUST DEED DATED 12.08.1993. 4. THE AO ISSUED A NOTICE ON 8.12.2008 REQUESTING T HE ASSESSEE TO FURNISH THE DETAILS OF ITS ACTIVITIES, LIST OF D ONATIONS ETC. THE ASSESSEE SOUGHT 15 DAYS TIME TO FURNISH THE DETAILS . AGAIN, NOTICE WAS ISSUED ON 22.12.2008. THERE WAS NO RESPONSE FROM TH E ASSESSEE. ONE MORE OPPORTUNITY WAS EXTENDED TO THE ASSESSEE AND T HERE WAS NO COMPLIANCE UP TO 15.01.09. HOWEVER, A LETTER DATED 13.1.09 WAS RECEIVED ON 15.1.09 SEEKING EXTENSION OF TIME TO GI VE THE DETAILS. THE LEARNED DIRECTOR OF INCOME-TAX(EXEMPTIONS) WITH THE FOLLOWING OBSERVATION PASSED IMPUGNED ORDER ON 16.1.09. IN VIEW OF THE TIME BARRING NATURE OF THE APPLICATION, THE SAME IS DISPOSED OF AS UNDER. 5. THE ASSESSEES REPRESENTATIVE SUBMITTED THAT THE RE WAS NO PROPER OPPORTUNITY GIVEN. THEREFORE, THE MATTER SHO ULD BE REMANDED BACK TO THE FILE OF LEARNED DIRECTOR OF INCOME-TAX( EXEMPTIONS) TO CONSIDER THE ISSUE AFTER HEARING THE ASSESSEE. THE LEARNED DR SUBMITTED THAT ASSESSEE WAS GIVEN THREE OPPORTUNITI ES, WHICH IN FACT, WAS NOT BE AVAILED BY THE ASSESSEE. ITA NO.264/B/09 3 3 6. CONSIDERING THE RIVAL SUBMISSIONS, WE ARE OF THE VIEW THAT THE ORDER OF LEARNED DIRECTOR OF INCOME-TAX(EXEMPTIONS) DATED 16.1.09 WAS PASSED WITHIN 38 DAYS OF ISSUANCE OF NOTICE FOR THE FIRST TIME. FOR THE FIRST TIME, ASSESSEE RESPONDED AND ASKED FOR 15 DAYS TIME AND SUBSEQUENTLY, ALSO REQUESTED FOR FURTHER TIME. CON SIDERING THE ABOVE FACTS, WE ARE OF THE VIEW THAT THE MATTER SHOULD GO BACK TO THE FILE OF THE LEARNED DIRECTOR OF INCOME-TAX(EXEMPTIONS) TO C ONSIDER THE ISSUE ON MERIT AFTER GIVING PROPER OPPORTUNITY TO THE ASS ESSEE. WE ALSO MAKE IT CLEAR THAT ASSESSEE, WITHOUT FAIL, SHOULD C O-OPERATE THE REVENUE WITH ALL THE DETAILS CALLED FOR. IN THE RESULT, WITH THE ABOVE OBSERVATIONS, APPEAL BY THE ASSESSEE IS DISPOSED OF AND ALLOWED FOR STATISTICAL PURPOSE . PRONOUNCED IN THE OPEN COURT ON 7TH AUG, 2009. ( (( (K.K K.KK.K K.K. .. . GUPTA GUPTA GUPTA GUPTA) ) ) ) (K.P.T. THANGAL (K.P.T. THANGAL (K.P.T. THANGAL (K.P.T. THANGAL ) ) ) ) ACCOUNTANT MEMBER VICE PRESIDENT BANGALORE DATED 7/8/09 VMS. COPY TO : 1. THE ASSESSEE 2. THE REVENUE 3. THE CIT CONCERNED. 4. THE CIT(A) CONCERNED. 5. DR 6. GF 7. GF, ITAT, NEW DELHI. BY ORDER ASST. REGISTRAR, ITAT, BANGAL ORE.