Dedraj Bhartia Charitable Trust, Kolkata V. DIT, Exemption, Kolkata, Kolkata

ITA 393/KOL/2011

• Counselvise Citation: 39323514 RSA 2011
• Duration Of Justice: 7 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-10-2011
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 09-03-2011
• Court: TRIBUNAL
• Department Lawyers: S K ROY
• Assessee Lawyers: M L RAWAT
• Keywords: Charitable institution; Opportunity of being heard
• Section: 80G

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL, BEN CH A, KOLKATA () BEFORE . .. . !, SHRI N.VIJAYA KUMARAN, JUDICIAL MEMBER. ' ' ' ' /AND . .. .#$ #$#$ #$. .. . , %& ! SHRI C.D.RAO, ACCOUNTANT MEMBER '' '' '' '' / ITA NO . 393/KOL/2011 () *+/ ASSESSMENT YEAR : (-. / APPELLANT ) DEDRAJ BHARTIA CHARITABLE TRUST, KOLKATA (PAN:AAATD 3966 E ) - - - VERSUS - . (01-./ RESPONDENT ) D.I.T., EXEMPTION, KOLKATA -. 2 3 %/ FOR THE APPELLANT: SHRI M.L.RAWAT 01-. 2 3 %/ FOR THE RESPONDENT: SHRI S.K.ROY 4 2 $& /DATE OF HEARING : 10.10.2011. 5* 2 $& /DATE OF PRONOUNCEMENT : 10.10.2011 %6 / ORDER ( (( ( . .. .#$ #$#$ #$. .. . ) )) ), , , , %& ! PER SHRI C.D.RAO, AM THIS APPEAL IS FILED BY ASSESSEE AGAINST THE ORDER DATED 21.01.2011 OF THE LD. DIRECTOR OF INCOME TAX (EXEMPTION), KOLKATA. 2. THE ONLY ISSUE RAISED BY ASSESSEE IN THIS APPEA L IS RELATING TO WITHDRAWAL OF EXEMPTION ALLOWED U/S 80G OF THE IT ACT. 3. AT THE TIME OF HEARING THE LD. COUNSEL APPEARIN G ON BEHALF OF ASSESSEE HAS SUBMITTED THAT THE LD.DIRECTOR OF INCOME TAX (EXEMP TION) HAS ERRED IN WITHDRAWING THE EXEMPTION GRANTED EARLIER TO THE ASSESSEE U/S 8 0G(5(VI) OF THE INCOME TAX ACT, 1961 IN CONTRAVENTION OF THE CBDT CIRCULAR NO.7 OF 2010 DATED 27.10.2010. HE 2 FURTHER REFERRED TO THE CBDT CIRCULAR WHICH WAS PL ACED AT PAPER BOOK AND REFERRED THE RELEVANT PARA AT PAGE NO.10 AND SUBMITTED THAT THE LD. DIT(EXEMPTION) IS NOT JUSTIFIED IN WITHDRAWIN THE EXEMPTION ALREADY GRANT ED WITHOUT POINTING OUT THAT THE OBJECT OF THE INSTITUTION ARE NOT GENUINE. THEREFOR E HE REQUESTED TO SET ASIDE THE ORDER OF THE LD. D.I.T.(EXEMPTION) AND DIRECT THE DIT(EXE MPTION) TO GRANT THE RENEWAL U/S 80 G OF THE IT ACT. 4. ON THE OTHER HAND, THE LD. DR APPEARING ON BEHAL F OF THE REVENUE HAS RELIED ON THE ORDER OF THE LD. DIRECTOR OF INCOME TAX (EXEMPT ION), KOLKATA. 5. AFTER HEARING THE RIVAL SUBMISSIONS AND ON CAREF UL PERUSAL OF MATERIALS AVAILABLE ON RECORD, WE CONSIDER IT APPROPRIATE TO REPRODUCE THE ORDER OF THE D.I.T.(EXEMPTION) WHICH IS AS UNDER :- THE APPLICANT HAS FILED AN APPLICATION ON 17.08.20 10 IN FORM NO.10G SEEKING RENEWAL OF EXEMPTION U/S 80G(5) (VI) OF THE INCOME TAX ACT, 1961. ON PERUSAL OF THE APPLICATION THIS OFFICE ISSUED HE ARING NOTICE TO THE APPLICANT ON 15.12.2010. THERE IS NO COMPLIANCE TILL DATE. TH ERE IS NO CHARITABLE ACTIVITY. IT HAS BEEN SUBMITTED IN NOTES, THAT HOSPITAL IS BEING RUN , BUT THERE IS NO BUILDING. STATEMENT IS WRONG. HENCE EXEMPTION ALLOWED U/S 80G IS WITHDR AWN. 5.1. ON CAREFUL PERUSAL OF THE ABOVE, WE ARE OF THE VIEW THAT LD. DIT(EXEMPTION) HAS NOT ASSIGNED SUFFICIENT REASON FOR REJECTING TH E RENEWAL AND FURTHER FINDS THAT THE REJECTION OF RENEWAL U/S 80G OF THE IT ACT IS NOT I N ACCORDANCE WITH CBDT CIRCULAR NO.7 OF 2010 DATED 27.10.2010. THEREFORE WE SET ASI DE THE ORDER OF THE LD. D.I.T.(EXEMPTION) AND RESTORE BACK TO THE FILE OF D IT(EXEMPTION) TO PASS A SPEAKING ORDER IN ACCORDANCE WITH LAW AFTER GIVING A REASONA BLE OPPORTUNITY OF BEING HEARD TO ASSESSEE. 6. IN THE RESULT THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 10.10.2011. SD/- SD/- . .. . , , , , ( ( ( ( ! ! ! ! N.VIJAYAKUMARAN, JUDICIAL MEMBER . .. .#$ #$#$ #$. .. . , , , , %& ! %& ! %& ! %& !, C.D.RAO, ACCOUNTANT MEMBER. ( (( ($& $& $& $&) )) ) DATE: 10.10..2011. R.G.(.P.S.) 3 %6 2 0(( 7%*8- COPY OF THE ORDER FORWARDED TO: 1. DEDRAJ BHARTIA CHARITABLE TRUST, 1, OLD COURT HOUSE CORNER, 6 TH FLOOR, KOLKATA-700001. 2 THE DIRECTOR OF INCOME TAX (EXEMPTION), KOLKATA. 3. THE CIT, 4. THE CIT(A)- 5. DR, KOLKATA BENCHES, KOLKATA 1 0(/ TRUE COPY, %6/ BY ORDER, DEPUTY /ASST. REGISTRAR , ITAT, KOLKATA BENCHES