Sh. Bhagwat Mission Trust, New Delhi V. DIT(E), New Delhi

ITA 3960/DEL/2009

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 5585 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-03-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 25-02-2010
• Assessment Year: misc
• Appeal Filed On: 23-09-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: BANITA DEVI NAOREM
• Assessee Lawyers: RANO JAINV MOHAN
• Section: 11A; 80G; 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G: NEW DELHI BEFORE SHRI I.P. BANSAL, JUDICIAL MEMBER AND SHRI K.D. RANJAN, ACCOUNTANT MEMBER ITA NO. 3960/DEL/2009 ASSESSMENT YEAR: NIL BHAGWAT MISSION TRUST, 60/30, RAMJAS ROAD, KAROL BAGH, NEW DELHI. AACTS6968H VS. DIT(E), PLOT NO. 15, 3 RD FLOOR, AAYKAR BHAWAN, LAXMI NAGAR, NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : RANO JAIN, V. MOHAN, CA RESPONDENT BY: BANITA DEVI NAOREM, SR. DR O R D E R PER I.P. BANSAL, J.M. THIS IS AN APPEAL FILED BY THE ASSESSEE. IT IS DI RECTED AGAINST THE ORDER PASSED BY DIRECTOR OF INCOME TAX (EXEMPTION), DELHI DATED 24 TH JULY, 2009 U/S 80G(5)(VI) OF INCOME TAX ACT, 1961 R EAD WITH RULE 11A OF I.T. RULES, 1962. GROUNDS OF APPEAL READ AS UNDER: - 1. THAT THE ORDER PASSED BY DIRECTOR OF INCOME TAX (EXEMPTION) IS WRONG ARBITRARY AND BASELESS. 2. THAT THE APPELLANT HAD FILED SUFFICIENT EVIDENCE BE FORE THE DEPARTMENT FOR THE RENEWAL OF APPROVAL U/S 80G(5)(V I) OF INCOME TAX ACT, 1961. 3. THAT THE DEPARTMENT HAS NOT TAKEN INTO ACCOUNT ALL THE INFORMATION SUPPLIED BY THE APPELLANT. 4. THAT THE DIRECTOR OF INCOME TAX (EXEMPTION) WAS NOT RIGHT IN REJECTING APPELLANTS REQUEST WITHOUT ALLOWING ANY MORE OPPORTUNITY TO THE APPELLANT. 2 ITA NO. 3960/DEL/2009 5. THAT SHRI MOHANISH VERMA, DIT(E) WHO HAS PASSED THE IMPUGNED ORDER HAD NEVER GIVEN ANY OPPORTUNITY TO T HE APPELLANT. 6. THAT THE ORDER IS IN VIOLATION OF SEC. 129 OF INCOM E TAX ACT, 1961 AS NO HEARING HAS BEEN GIVEN BY SHRI MOHANISH VERMA , THE DIRECTOR OF INCOME TAX (EXEMPTION) WHO HAS PASSED T HE IMPUGNED ORDER. HE HAD BEEN POSTED IN THE POST BY CBDT ORDER DATED 11.07.09 WHEREAS THE APPELLANT HAD BEEN ALLOW ED LAST OPPORTUNITY ON 17.06.09. 7. THAT THE APPELLANT IS ENTITLED TO THE RENEWAL OF AP PROVAL U/S 80G(5)(VI) OF THE I.T. ACT, 1961. 8. THAT THE ORDER MAY BE QUASHED AND RENEWAL MAY BE AL LOWED TO THE APPELLANT. 2. LD. DIRECTOR OF INCOME TAX (EXEMPTION) PASSED EX -PARTE ORDER AND MAIN GRIEVANCE OF THE ASSESSEE IS THAT NO PROPE R OPPORTUNITY HAS BEEN GIVEN BY HIM BEFORE HE PASSES SUCH ORDER AND R ELYING ON THE GROUND OF APPEAL IT WAS SUBMITTED BY LD. AR THAT RE FUSAL TO GRANT RENEWAL OF EXEMPTION U/S 80G IS CONTRARY TO LAW AS ASSESSEE IS ALREADY ENJOYING BENEFIT OF REGISTRATION UNDER 12A OF THE ACT. HOWE VER, SHE SUBMITTED THAT AS THE ORDER OF LD. DIT(E) IS EX-PARTE ORDER, IT WI LL BE IN THE INTEREST OF JUSTICE, IF THE MATTER IS RESTORED BACK TO HIS FILE WITH A DIRECTION TO GIVE THE ASSESSEE A REASONABLE OPPORTUNITY OF HEARING AND TH EN TO DECIDE THE CLAIM OF THE ASSESSEE IN ACCORDANCE WITH LAW. 3. ON THE OTHER HAND, LD. DR RELYING ON THE ORDER O F DIT(E) AND PLEADED THAT A REASONABLE OPPORTUNITY WAS ALREADY G IVEN BY HIM WHICH WAS NOT AVAILED BY THE ASSESSEE AND THUS, LD. DIT(E ) WAS RIGHT IN REJECTING THE CLAIM OF THE ASSESSEE. 3 ITA NO. 3960/DEL/2009 4. WE HAVE CAREFULLY CONSIDERED THE RIVAL SUBMISSIO NS IN THE LIGHT OF MATERIAL PLACED BEFORE US. THERE IS A CONTROVERSY REGARDING GRANT OR NON-GRANT OF OPPORTUNITY AS IN GROUND NO. 5 ASSESSE E HAS CLEARLY STATED THAT NO OPPORTUNITY WAS GIVEN TO THE ASSESSEE BY LD . DIT(E). HOWEVER, NOT GOING INTO SUCH CONTROVERSY, WE ARE OF THE OPIN ION THAT IN THE INTEREST OF JUSTICE THIS ISSUE IS REQUIRED TO BE RESTORED BA CK TO THE FILE OF DIT(E) WITH A DIRECTION TO DECIDE THE ISSUE AFRESH AS PER LAW AFTER GIVING THE ASSESSEE A REASONABLE OPPORTUNITY OF HEARING. WE D IRECT ACCORDINGLY. 5. FOR STATISTICAL PURPOSES, THE APPEAL FILED BY TH E ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 5.03.2010 (K.D. RANJAN) ACCOUNTANT MEMBER (I.P. BANSAL) JUDICIAL MEMBER DATED: 5.3.2010 *KAVITA COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, NEW DELHI. TRUE COPY BY ORDER DEPUTY REGISTRAR