Dayanand Model School Educational Society, New Delhi V. DIT (E), New Delhi

ITA 3371/DEL/2009

• Counselvise Citation: [2009] 115 COUNSELVISE.COM (IT) 2377 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-12-2009
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 23-12-2009
• Assessment Year: misc
• Appeal Filed On: 28-07-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANISH GUPTA
• Keywords: Opportunity of being heard
• Section: 12A; 154

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : B : NEW DELHI BEFORE SHRI I.P. BANSAL, JUDICIAL MEMBER AND SHRI R.C. SHARMA, ACCOUNTANT MEMBER ITA NO. 3371/DEL/2009 ASSESSMENT YEAR : NA DAYANAND MODEL SCHOOL EDUCATIONAL SOCIETY, ARYA SAMAJ PREMISES, WEST PATEL NAGAR, NEW DELHI 110 018. VS. DIRECTOR OF INCOME-TAX (EXEMPTIONS), NEW DELHI. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI ATUL PURI, CA REVENUE BY : SHRI MANISH GUPTA, SR. DR ORDER PER I.P. BANSAL, JUDICIAL MEMBER: THIS IS AN APPEAL FILED BY THE ASSESSEE. IT IS DI RECTED AGAINST THE ORDER OF THE DIRECTOR OF INCOME-TAX (EXEMPTIONS) [DIT (E)], DELHI DATED 26 TH JUNE, 2009 PASSED U/S 80G(5)(VI) OF IT ACT, 1961 READ WITH RUL E 11AA OF THE INCOME-TAX RULES, 1962. THE GROUNDS OF APPEAL READ AS UNDER:- 1. THAT THE LD. DIT (E) HAS ERRED IN REJECTING THE APPLICATION FILED FOR RENEWAL OF THE REGISTRATION UNDER SECTION 80G(5 )(VI) OF INCOME TAX ACT, 1961. 2. THAT THE LD. DIT (E) HAS FURTHER ERRED IN UNDERS TANDING THE FACTS AND IGNORING THE DOCUMENTS FILED IN SUPPORT OF THE APPLICATION. 3. THAT THE LD. DIT (E) HAS FURTHER ERRED IN NOT GI VING OPPORTUNITY OF BEING HEARD TO THE ASSESSEE, BEFORE REJECTING THE A PPLICATION. 4. THAT THE LD. DIT (E) HAS FURTHER ERRED IN REJECT ING THE APPLICATION FILED U/S 80G(5) OF THE INCOME TAX ACT, 1961. ITA NO.3371/DEL/2009 2 5. THAT THE LD. DIT (E) HAS FURTHER ERRED IN NOT RE SPONDING TO THE APPLICATION FILED U/S 154 OF INCOME TAX ACT. 6. ANY OTHER GROUND AT THE TIME OF HEARING. 2. THE DIT (E), MAINLY FOR DEFAULT OF THE ASSESSEE TO FURNISH THE DETAILS ASKED FOR, HAS REJECTED THE CLAIM OF THE ASSESSEE. BEFOR E THE CIT (A) NONE APPEARED ON BEHALF OF THE ASSESSEE. 3. AFTER NARRATING THE FACTS, IT WAS SUBMITTED BY L D. AR THAT ASSESSEE IS CONTINUOUSLY ENJOYING THE EXEMPTION U/S 12A GRANTED TO IT VIDE ORDER DATED 23 RD JUNE, 1977. HE HAS PRODUCED BEFORE US A COPY OF OR DER OF REGISTRATION WHICH IS PLACED ON RECORD. HE SUBMITTED THAT THOUGH IT HAS BEEN MENTIONED IN THE ORDER OF THE DIT (E) THAT CERTAIN NOTICES WERE ISSUED, BU T NONE OF THE NOTICES WAS SERVED ON ASSESSEE. READING FROM ORDER OF DIT (E), IT WAS SUBMITTED THAT IT IS ALSO NOT CLEAR FROM THE ORDER OF DIT (E) THAT ANY N OTICE ISSUED BY HIM WAS ALSO SERVED. HE SUBMITTED THAT THERE IS NO REASON THAT WHY THE ASSESSEE WILL NOT FILE THE DETAILS AS ALL THE DETAILS ARE AVAILABLE WITH T HE ASSESSEE. IT WAS SUBMITTED THAT IN THE INTEREST OF JUSTICE THE MATTER SHOULD B E RESTORED BACK TO THE FILE OF DIT (E) AS EVEN FILING OF RECTIFICATION APPLICATION BEF ORE DIT (E) HAS NOT BEEN RESPONDED TO. 4. ON THE OTHER HAND, RELYING ON THE ORDER OF DIT ( E) IT WAS SUBMITTED BY LD. DR THAT ON VARIOUS DATES THE ASSESSEE DID NOT SUBMI T THE REQUIRED DETAILS AND, THEREFORE, THE DIT(E) WAS RIGHT IN REJECTING THE C LAIM OF THE ASSESSEE. 5. WE HAVE CAREFULLY CONSIDERED THE RIVAL SUBMISSIO NS IN THE LIGHT OF THE MATERIAL PLACED BEFORE US. IT IS NOT CLEAR FROM TH E ORDER OF THE DIT (E) THAT ANY NOTICE WAS SERVED ON THE ASSESSEE. IN ANY CASE, IN THE INTEREST OF JUSTICE, WE CONSIDER IT A FIT CASE WHERE THE ISSUE CAN BE RESTO RED BACK TO THE FILE OF DIT (E) TO RECONSIDER THE CASE OF THE ASSESSEE FOR GRANT OF NE CESSARY CERTIFICATE U/S 80-G AFTER PROVIDING THE ASSESSEE A REASONABLE OPPORTUNI TY OF HEARING. WE DIRECT ACCORDINGLY. ITA NO.3371/DEL/2009 3 6. IN THE RESULT, FOR STATISTICAL PURPOSES THE APPE AL FILED BY THE ASSESSEE IS TREATED TO BE ALLOWED. . 7. THE ORDER PRONOUNCED IN THE OPEN COURT ON 23.12. 2009. [R.C. SHARMA] [I.P. BANSAL] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED, 30.12.2009. DK COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT TRUE COPY BY ORDER, DEPUTY REGISTRAR, ITAT, DELHI BENCHES