B.R. Jan Sewa Society, Ghaziabad V. CIT, Ghaziabad

ITA 3696/DEL/2008

• Counselvise Citation: [2009] 114 COUNSELVISE.COM (IT) 9851 (ITAT-DELHI)
• Duration Of Justice: 8 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-08-2009
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 24-08-2009
• Assessment Year: misc
• Appeal Filed On: 16-12-2008
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R R PRASAD
• Assessee Lawyers: O P SAPRA
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 80G

Judgement Text

ITA NO. 3696/DEL08 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. 3696/DEL/2008 B.R. JAN SEWA SOCIETY, VS. COMMISSIONER OF INCOME TAX BAL KISHAN BHAWAN, GHAZIABAD 96, NAVYUG MARKET, GHAZIABAD [APPELLANT] (RESPONDENT) APPELLANT BY : SH. O.P. SAPRA, ADVOCATE 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 COMMISSIONER OF INCOME TAX, GHAZIABAD DATED 17.10.20 08. 2. THE ISSUE RAISED IS THAT THE CIT, GHAZIABAD HAS E RRED IN REJECTING THE ASESSEES APPLICATION FOR REGISTRATION UNDER SECTION 80G OF T HE INCOME TAX ACT, 1961. 3. IN THIS CASE THE ASSESSEE HAS FILED AN APPLICAT ION FOR GRANT OF EXEMPTION UNDER SECTION 80G OF THE IT ACT. THE LD. CIT IN HIS ORDER OBSERVED THAT HE HAD PERUSED CERTAIN DETAILS AND FROM THE SAID DETAILS IT CANNOT BE SAID THAT THE ASSESSEE IS GENUINELY ENGAGED IN THE CHARITABLE ACTIVITIES, HENCE HE REJE CTED THE APPLICATION OF THE ASSESSEE. 4. WE HAVE CONSIDERED THE SUBMISSIONS OF BOTH THE C OUNSELS AND PERUSED THE RECORDS. WE FIND THAT THAT THE CIT, GHAZIABAD HAS PASSED A VERY LACONIC ORDER. HE HAS NOT GIVEN APPROPRIATE REASONING IN A SPEAKING FORM. COURTS UNIFORMALLY HAVE HELD THAT ITA NO. 3696/DEL08 2 EVEN ADMINISTRATIVE ORDERS HAVE TO BE SPEAKING ONE. MOREOVER, THE HONBLE APEX COURT IN THE CASE OF SAHARA INDIA (FARMS) VS. CIT &ANR. I N [2008] 300 ITR 403 HAS HELD THAT EVEN AN ADMINISTRATIVE ORDER HAS TO BE CONSISTENT W ITH THE RULES OF NATURAL RULES. ACCORDINGLY, IN THE INTEREST OF NATURAL JUSTICE, WE REMIT THIS ISSUE TO THE FILE OF THE LD. CIT. HE SHALL PASS AN APPROPRIATE SPEAKING ORDER AFTER GI VING THE ASSESSEE AN OPPORTUNITY OF BEING HEARD. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESS EE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 28 TH AUGUST, 2009. SD/- SD/- [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