M/s. Challakere Taluk Brahmana Sanga, Challakere V. CIT, Davanagere, Chitradurga

ITA 326/BANG/2009

• Counselvise Citation: [2009] 115 COUNSELVISE.COM (IT) 0671 (ITAT-BANGALORE)
• Duration Of Justice: 7 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-11-2009
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 26-11-2009
• Assessment Year: misc
• Appeal Filed On: 15-04-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JASON P BOAZ
• Assessee Lawyers: V SRINIVASAN
• Keywords: Set aside
• Section: 80G

Judgement Text

PAGE 1 OF 3 ITA NO.326/BANG/2009 1 THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH A BEFORE SHRI N L KALRA, A.M. AND SHRI GEORGE GEORGE K, J.M. ITA NO.326/BANG/2009 M/S CHALLAKERE TALLUK BRAHMANA SANGA, SRI RAMA MANDIRA, TERUBEEDI, CHALLAKERE. - APPELLANT VS THE INCOME TAX OFFICER, WARD-1, CHITRADURGA. - RESPONDENT APPELLANT BY : SHRI V SRINIVASAN RESPONDENT BY : SHRI JASON P BOAZ O R D E R PER N L KALRA : THE ASSESSEE HAS FILED AN APPEAL AGAINST THE ORDE R U/S 80G(5) OF THE I T ACT OF LEARNED CIT, DAVANGERE DATED 17TH MARCH, 2009. 2. THE LEARNED CIT HAS NOT ALLOWED RECOGNITION U/S 80G(5) AFTER OBSERVING AS UNDER:- 'IT IS SEEN FROM THE DETAILS FURNISHED BY THE ABOVE INSTITUTION THAT THE ACTIVITIES CARRIED ON BY THE INSTITUTION ARE PARTLY CHARITABLE AND PARTLY RELIGIOUS. HENCE IT IS NOT ELIGIBLE FOR GRANT OF RECOGNITION U/S 80-G OF THE INCOME TAX ACT, 1961. THE ADDL. PAGE 2 OF 3 ITA NO.326/BANG/2009 2 COMMISSIONER OF INCOME TAX AND THE ASSESSING OFFICER HAVE NOT RECOMMENDED FOR GRANT OF RECOGNITION U/S 80-G OF THE ACT. IN VIEW OF THE ABOVE AND BASED ON THE REPORT OF THE ADDL. CIT AND THE AO, THE RECOGNITION U/S 80-G SOUGHT BY THE ABOVE INSTITUTION IS HEREBY REJECTED'. 3. DURING THE COURSE OF PROCEEDINGS BEFORE US, THE LEARNED AR SUBMITTED THAT THE ASSESSEE HAS NOT BEEN GIVEN COPY OF THE REPORT OF THE ADDL. COMMISSIONER AND THE ASS ESSING OFFICER. THE LEARNED CIT HAS BASED HIS FINDING ON THE BASIS OF THE REPORT OF THE LOWER AUTHORITIES. THUS, NO PROP ER OPPORTUNITY HAS BEEN ALLOWED TO THE ASSESSEE TO REBUT THE MATER IAL USED AGAINST HIM. UNDER THESE CIRCUMSTANCES, WE ARE LEF T WITH NO ALTERNATIVE BUT TO SET ASIDE THE ORDER TO BE MADE A GAIN AFTER ALLOWING OPPORTUNITY TO THE ASSESSEE. 4. RECEIPT OF DONATION DEPENDS UPON THE CERTIFICAT E U/S 80G AVAILABLE TO THE ASSESSEE GETTING DONATION. HENCE, THE ISSUE OF GRANT OF CERTIFICATE U/S 80G SHOULD PREFER ABLY BE DECIDED BY THE LEARNED CIT WITHIN 6 MONTHS OF THE RE CEIPT OF THIS ORDER SO THAT THE ASSESSEE MAY NOT HAVE ANY GRIE VANCE OF NOT BEING ABLE TO COLLECT DONATIONS ON ACCOUNT OF N ON-AVAILABILITY OF CERTIFICATE U/S 80G. PAGE 3 OF 3 ITA NO.326/BANG/2009 3 5. IN THE RESULT, THE APPEAL IS TREATED AS ALLOWED FOR STATISTICAL PURPOSE. PRONOUNCED IN THE OPEN COURT ON NOVEMBER, 2009. (GEORGE GEORGE K) (N L KALRA) JUDICIAL MEMBER ACCOUNTANT MEMBER BANGALORE, DATED: /11/2009 COPY TO :- 1. THE ASSESSEE 2. THE REVENUE 3. THE CIT(A) CONCERNED. 4. THE CIT, CONCERNED. 5. THE DR 6. GF 7. GF, ITAT, DELHI BENCH BY ORDER MSP/26/11/ ASSISTANT REGISTRAR, ITAT, BANGALORE.