Durand Football Tournament Society, New Delhi V. DIT (Exemptions), Delhi

ITA 2754/DEL/2009

• Counselvise Citation: [2009] 129 COUNSELVISE.COM (IT) 9911 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-08-2009
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 05-06-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R R PRASAD
• Assessee Lawyers: SEKHON
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 80G; 12AA

Judgement Text

ITA NO. 2754/DEL/2009 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A NEW DELHI BEFORE SHRI C.L. SETHI, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER I.T.A. NO. 2754/DEL/2009 DURAND FOOTBALL TOURNAMENT SOCIETY, VS. DIRECT OR OF INCOME TAX (EXEMPTIONS) HARBAKSH STADIUM, DELHI, C/O EDUCATION BRANCH, AAYAKAR BHAVAN, HQ. DELHI AREA, DISTT. CENTRAL LAXMI NAGAR, NEW DELHI 110 010 DELHI 110 092 [APPELLANT] (RESPONDENT) APPELLANT BY : SH. M.S. SEKHON, CA RESPONDENT BY : SH. R.R. PRASAD, SR. DR ORDER PER SHAMIM YAHYA, AM THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER OF THE DIRECTOR OF INCOME TAX (EXEMPTIONS) DATED 22.5.2009. 2. THE ISSUE RAISED IS THAT THE DIT(EXEMPTIONS) HAS ERRED IN DENYING GRANT OF REGISTRATION UNDER SECTION 12AA OF THE INCOME TAX A CT, 1961. 3. IN THIS CASE THE ASSESSEE HAS APPLIED FOR REGIS TRATION UNDER SECTION 12AA OF THE IT ACT AND EXEMPTION UNDER SECTION 80G OF THE INCOME TA ACT, 1961 VIDE APPLICATION DATED 29.1.2009. THE LD. DIT NOTED THAT LETTER WAS ISSU ED TO THE ASSESSEE SEEKING CERTAIN DOCUMENTS/EXPLANATION. HOWEVER, NO COMPLIANCE FOR THE SAME WAS MADE. ONE REQUEST FOR ADJOURNMENT WAS MADE, BUT NOBODY ATTENDED. IN THE ABSENCE OF THE DETAILS ETC. THE LD. DIT REJECTED THE APPLICATION OF THE ASSESSEE F OR REGISTRATION ITA NO. 2754/DEL/2009 2 4. AGAINST THIS ORDER THE ASSESSEE IS AN APPEAL BE FORE US. 5. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE HAS NOT BEEN GIVEN ADEQUATE OPPORTUNITY TO CANVASS HIS CASE. HENCE, HE REQUESTED THAT ONE MORE OPPORTUNITY MAY BE GRANTED TO THE ASSESSEE IN THIS REGARD. THE LD. DR FOR THE REVENUE DID NOT HAVE ANY SERIOUS OBJECTION TO THE SAME. 6. WE HAVE CONSIDERED THE SUBMISSIONS OF BOTH THE P ARTIES AND PERUSED THE RECORDS. WE FIND THAT THAT ONLY ONE OPPORTUNITY HA S BEEN GIVEN TO THE ASSESSEE AND IN LESS THAN ONE MONTHS TIME, THE MATTER HAS BEEN REJ ECTED. HENCE, WE AGREE WITH THE CONTENTION OF THE ASSESSEES COUNSEL THAT THE ASSES SEE HAS NOT BEEN GRANTED ADEQUATE OPPORTUNITY. THE HONBLE APEX COURT IN THE CASE SA HARA INDIA (FARMS) VS. CIT & ANR. IN [2008] 300 ITR 403 HAS HELD THAT EVEN AN ADMINISTRA TIVE ORDER HAS TO BE CONSISTENT WITH THE RULES OF NATURAL JUSTICE. ACCORDINGLY, IN TH E INTEREST OF NATURAL JUSTICE, WE REMIT THIS ISSUE TO THE FILE OF THE LD. DIT TO CONSIDER THE CA SE AFRESH AFTER GRANTING THE ASSESSEE ONE MORE OPPORTUNITY OF BEING HEARD. 7. IN THE RESULT, THE APPEAL FILED BY THE ASSESSE E IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 28 TH AUGUST, 2009. [C.L. SETHI] [SHAMIM YAHYA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATE: 28 TH AUGUST, 2009 SRB COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, DEPUTY REGISTRAR, ITAT, DELHI BENCHES