Mata Chintpurni Charitable Trust, Amritsar. V. The Commissioner of Income-tax- II, Amritsar.

ITA 333/ASR/2012

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 63473 (ITAT-AMRITSAR)
• Duration Of Justice: 1 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-09-2012
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 08-08-2012
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: AMRIK CHAND
• Keywords: Charitable institution; Opportunity of being heard
• Section: 80G; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR. BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SH. B.P.JAIN, ACCOUNTANT MEMBER I.T.A. NO.333(ASR)/2012 ASSESSMENT YEAR:2012-13 PAN :AACTM9548M MATA CHINTPURNI CHARITABLE TRUST VS. COMMISSIONER O F INCOME TAX-II, AMRITSAR. AMRITSAR. (APPELLANT) (RESPONDENT) APPELLANT BY:SH. TARUN BANSAL, ADV. RESPONDENT BY:SH. AMRIK CHAND, DR DATE OF HEARING:20/09/2010 DATE OF PRONOUNCEMENT:20/09/2010 ORDER PER BENCH ; THE ASSESSEE HAS FILED THE PRESENT APPEAL AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX-II, AMRITSAR, DATED 12.0 6.2012 ON THE FOLLOWING GROUNDS: 1. THAT NO REASONABLE OPPORTUNITY WAS GIVEN BEFORE PASSING REJECTION ORDER U/S 80G(5)(VI), AS PER RULE 11AA. 2. THAT ORDER OF LD. CIT IS NOT A SPEAKING ORDER. 3. THAT ORDER IS BAD IN LAW AS WELL AS ON FACTS. 2 4. THAT ORDER OF LD. CIT MAY KINDLY BE MODIFIED OR ANY OTHER RELIEF BE ALLOWED. 2. THE BRIEF FACTS NARRATED BY THE REVENUE ARE NOT DISPUTED BY BOTH THE PARTIES. THEREFORE, THERE IS NO NEED TO REPEAT THE SAME FOR THE SAKE OF CONVENIENCE. 4. AT THE TIME OF HEARING, THE LD. COUNSEL FOR THE ASSESSEE STATED THAT IN GROUND NO.1 THE LD. CIT-II, AMRITSAR HAS NOT GIVEN ANY OPPORTUNITY BEFORE REJECTING THE CLAIM OF THE ASSESSEE U/S 80G(VI) OF THE I.T.ACT, 1961. HE REQUESTED THAT THE ISSUE IN DISPUTE MAY BE SET ASI DE TO THE LD. CIT-II, AMRITSAR TO PASS SPEAKING ORDER. 5. THE LD. DR RELIED UPON THE ORDER PASSED BY THE L D. CIT-II, AMRITSAR. 6. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE R ELEVANT MATERIAL AVAILABLE WITH US ESPECIALLY THE IMPUGNED ORDER DAT ED 12.06.2012 PASSED BY THE LD. CIT-II, AMRITSAR. THE ORDER OF THE LD. CIT- II DATED 12.06.2012 IS REPRODUCED AS UNDER FOR CLARITY: PLEASE REFER TO YOUR APPLICATION DATED 13.12.2001 FOR GRANT OF APPROVAL FOR EXEMPTION U/S 80G(VI) OF THE INCOME-TA X ACT, 1961. AS YOUR APPLICATION FOR REGISTRATION U/S 12A(A) O F THE INCOME- TAX AC, 1961 HAS ALREADY BEEN REJECTED AFTER GIVING DETAILED REASONS THEREIN VIDE THIS OFFICE LETTER NO.1106 DATED 12.06 .2012. HENCE, YOUR APPLICATION DATED 13.12.2001 FOR GRANT OF EXEMPTION U/S 80G OF THE INCOME TAX ACT, 1961 IS ALSO HEREBY REJECTED. SD/- (SURINDER JIT SINGH) COMMISSIONER OF INCOME TAX-II, AMRITSAR 3 6.1. KEEPING IN VIEW THE FACT, AND CIRCUMSTANCES DI SCUSSED ABOVE AND ESPECIALLY THE IMPUGNED ORDER DATED 12.06.2012 AS R EPRODUCED HEREINABOVE, WE ARE OF THE CONSIDERED VIEW THAT THE LD. CIT-II HAS REJECTED THE APPLICATION OF THE ASSESSEE IN VIEW OF THE REJECTION OF APPLICA TION FOR REGISTRATION U/S 12A(A) OF THE I.T.ACT, 1961. SINCE WE HAVE SET ASID E THE ORDER DATED 12.06.2012 PASSED UNDER SECTION 12AA BY THE LD. CIT -II, AMRITSAR, THIS ORDER DATED 12.06.2012 REJECTING THE EXEMPTION FOR GRANT OF EXEMPTION UNDER SECTION 80G(5)(VI) OF THE I.T.ACT, 1961 IS ALSO SET ASIDE TO THE FILE OF THE LD. CIT-II, AMRITSAR, WITH THE DIRECTION TO DECIDE THE SAME AFRESH IN ACCORDANCE WITH LAW AFTER GIVING OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. ACCORDINGLY, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 7. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. . ORDER PRONOUNCED IN THE OPEN COURT ON 20TH SEPTEMBER, 2012. (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 20TH SEPTEMBER, 2012 /SKR/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE:MATA CHINTPURNI CHARITABLE TRUST, AMRI TSAR. 2. THE CIT-II, AMRITSAR. 3. THE SR DR, ITAT, AMRITSAR. TRUE COPY BY ORDER