Howrah Foundry Development Cluster, Howrah V. DDIT (E-I), HQRS., KOLKATA, Kolkata

ITA 27/KOL/2011

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 48230 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-07-2011
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 07-01-2011
• Court: TRIBUNAL
• Department Lawyers: A K PARAMANIK
• Assessee Lawyers: I BAN ERJEE
• Section: 12AA

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: KOL KATA () BEFORE . . , ! '# '# '# '# /AND ' $# , ! ) [BEFORE HONBLE SHRI S. V. MEHROTRA, AM & HONBLE S RI MAHAVIR SINGH, JM] #% #% #% #% / I.T.A NO. 27/KOL/2011 $&' '() $&' '() $&' '() $&' '()/ // / ASSESSMENT YEAR: HOWRAH FOUNDRY DEVELOPMENT CLUSTER VS. DEPUTY DIR ECTOR OF INCOME-TAX, (E-1), (PAN-AACCH 3763 J) HQRS., KOLKATA. ( +, /APPELLANT ) (-.+,/ RESPONDENT ) FOR THE APPELLANT: SHRI I. BANERJEE FOR THE RESPONDENT: SHRI A. K. PARAMANIK / / ORDER PER MAHAVIR SINGH, JM ( ' $# ' $# ' $# ' $# , , , , ! ! ! ! ) THIS APPEAL BY ASSESSEE IS ARISING OUT OF THE ORDER OF DIT(EXEMPTION), KOLKATA VIDE NO.DIT(E)/8E/207/10-11 DATED 22.09.2010. 2. THE SOLE ISSUE IN THIS APPEAL OF THE ASSESSEE IS AGAINST THE ORDER OF DIT(E) REJECTING THE APPLICATIONS IN FORM 10A AND 10G FOR GRANT OF REGIS TRATION U/S. 12AA AND APPROVAL U/S. 80G(5)(VI) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT). FOR THIS, THE ASSESSEE HAS RAISED THE FOLLOWING TWO GROUNDS: 1. THAT ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND HAVING REGARD TO THE RELEVANT PROVISIONS OF LAW THE LD. DIRECTOR OF INCOME TAX (E XEMPTION) WAS NOT JUSTIFIED IN REJECTING THE APPLICATION FOR RECOGNITION U/S. 12AA , BASED ON ARBITRARY, SUPERFICIAL AND CONTRARY INTERPRETATION OF THE CONTENTS OF THE APPL ICATION AS WELL AS THE OBJECTS OF THE APPELLANT AS WELL PREVAILING PROVISIONS OF SECTION 2(15) OF THE INCOME TAX ACT, 1961. 2. THAT ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND HAVING REGARD TO THE RELEVANT PROVISIONS OF LAW THE LD. DIRECTOR OF INCOME TAX (E XEMPTION) HAS GROSSLY ERRED IN REJECTING THE APPLICATION FOR RECOGNITION UNDER SEC TION 12AA, AFTER NOT APPRECIATING THE ACTIVITIES TO BE ANY OTHER OBJECT OF GENERAL PUBLI C UTILITY COMPRISED IN SECTION 2(15) AS WELL AS THE IMMUNITY GRANTED IN THIS BEHALF BY THE SECOND PROVISO THERETO, INTRODUCED BY FINANCE ACT, 2010, WITH EFFECT FROM 1.4.2009. 3. BRIEF FACTS LEADING TO THE ABOVE ISSUE ARE THAT ASSESSEE FILED APPLICATION IN FORM NOS. 10A & 10G FOR GRANT OF REGISTRATION U/S. 12AA AND A PPROVAL U/S. 80G(5)(VI) OF THE ACT DATED 29.7.2010 AND DIT(E) VIDE ORDER DATED 22.9.2010 REJ ECTED APPLICATION WITHOUT SPEAKING ORDER. 2 ITA 27/K/2011 HOWRAH FOUNDRY DEV. CLUSTER WE FIND THAT DIT(E) HAS NOT GIVEN ANY FINDING IN RE SPECT TO THE FACT AS TO HOW ASSESSEES OBJECTS ARE IN LINE OF BUSINESS AND THERE IS NO PUB LIC CHARITABLE ACTIVITIES PERFORMED BY ASSESSEE. IN THE ABSENCE OF ANY FINDING AND HE HAS NOT CONSIDERED THE PERTINENT FACTS SUBMITTED BEFORE HIM, WE SET ASIDE THE ISSUE IN ENTIRETY TO T HE FILE OF THE DIT(E) TO DECIDE THIS ISSUE AFTER CONSIDERING SUBMISSIONS OF ASSESSEE AND PASS A SPEA KING ORDER. THE DIT(E) WILL ACCORDINGLY DECIDE THE GRANT OF REGISTRATION U/S. 12AA AND ALSO APPROVAL U/S. 80G(5)(VI) OF THE ACT. APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES . 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. 6. ORDER PRONOUNCED IN OPEN COURT. SD/- SD/- . . , ! ' '' ' $# $# $# $# , ! (S. V. MEHROTRA (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER ( 0 0 0 0) )) ) DATED 5 TH JULY, 2011 '12 $&34 $5' JD.(SR.P.S.) / 6 -$$7 87(9- COPY OF THE ORDER FORWARDED TO: 1 . +, / APPELLANT HOWRAH FOUNDRY DEVELOPMENT CLUSTER, C/O , HOWRAH FOUNDRY ASSOCIATION, CEO BUILDING, DASNAGAR, HOWRAH-711105 2 -.+, / RESPONDENT, DDIT(E-1) HQRS., KOLKATA 3 . THE DIT(E), KOLKATA 4. $/& / CIT, KOLKATA 5 . '$? -$& / DR, KOLKATA BENCHES, KOLKATA .7 -$/ TRUE COPY, /&@/ BY ORDER, #4 /ASSTT. REGISTRAR .