Swabhiman A Disability Information And Resource Centre, Bhubaneswar V. CIT, Bhubaneswar

ITA 403/CTK/2011

• Counselvise Citation: 40322114 RSA 2011
• Duration Of Justice: 1 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-11-2011
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 14-09-2011
• Court: TRIBUNAL
• Department Lawyers: A BHATTACHARJEE
• Assessee Lawyers: SASWAT ACHARYA
• Keywords: Charitable institution

Judgement Text

IN THE INC O ME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE : SHRI K.K.GUPTA, AM , AND SHRI K.S.S.PRASAD RAO, JM ITA NO. 403/CTK/2011 SWABHIMAN A DISABILITY INFORMATION AND RESOURCES CENTERE , AT: A/98, BUDHA NAGAR,BHUBANES WAR PAN: AADTS 6881 L VERSUS COMMISSIONER OF INCOME - TAX, BHUBANESWAR. (APPELLANT) (RESPONDENT) FOR THE APPELLANT: SHRI SASWAT ACHARYA, AR FOR THE RESPONDENT SHRI A.BHATTACHARJEE, DR DATE OF HEARING : 21.10.2011 DATE OF PRONOUNCEMENT : 09.11.2011 ORDER SHRI K.S. S.PRASAD RAO, JM : THE ASSESSEE IS IN APPEAL AGAINST THE ORDER OF THE COMMISSIONER OF INCOME - TAX DT.31.5.2011 REJECTING THE APPLICATION DT.21.01.2011 FILED BY THE ASSESSEE FOR GRANT OF APPROVAL U/S.80G(5)(VI) OF THE INCOME - TAX ACT,1961 ON THE GROUND OF FAI LURE ON THE PART OF THE ASSESSEE TO PRODUCE DOCUMENTS AND BOOKS OF ACCOUNT MAINTAINED IN SUPPORT OF ITS CLAIM THAT IT IS ENGAGED IN CHARITABLE ACTIVITIES, ON THE DATE FIXED FOR HEARING ON 23.5.2011. 3. THE LEARNED AR OF THE ASSESSEE SUBMITTED BEFORE US TH AT THE ASSESSEE IS A SOCIETY DULY REGISTERED UNDER THE SOCIETIES REGISTRATION ACT, 1860 AND ALSO DULY REGISTERED AS A CHARITABLE TRUST U/S.12AA OF THE I.T.ACT W.E.F. 1.4.2003. THE ASSESSEE FILED AN APPLICATION DT.21.01.2011 BEFORE THE CIT TO GRANT OF APPRO VAL U/S.80G(5)(VI). THE LEARNED CIT FIXED THE DATE OF HEARING ON 23.5.2011. DURING THE RELEVANT PERIOD, THE SECRETARY - CUM - CHIEF EXECUTIVE OF THE ASSESSEE - SOCIETY DR. SRUTI MOHAPATRA, WHO HERSELF IS A 46 YEARS DISABLES QUADRIPLEGIC, WHO HAS BEEN REDUCED TO HER WHEELCHAIR SINCE 1987, WAS ADVISED BY HER PERSONAL DOCTOR TO GO TO HER REHABILITATION CENTRE AT PITTSBURGH, USA FOR TREATMENT OF HER FUNCTIONAL PROBLEMS. ACCORDING TO THE 2 ADVICE OF HER PERSONAL DOCTOR, SHE WENT TO USA ON 20.4.2011. THEREFORE, THE LEARN ED AR OF THE ASSESSEE PLEADED THAT THE NON - APPEARANCE BEFORE THE LEARNED CIT WAS DUE TO CIRCUMSTANCES BEYOND ITS CONTROL AND WAS BONAFIDE AND NOT DELIBERATE OR INTENTIONAL. THE LEARNED DR, ON THE OTHER HAND, SUPPORTED THE IMPUGNED ORDER OF THE LEARNED CIT. 4. HAVING HEARD BOTH THE PARTIES AND PERUSING THE MATERIAL AVAILABLE ON RECORD, WE FIND THAT THE NON - APPEARANCE BEFORE THE CIT ON THE DATE FIXED FOR HEARING I.E., ON 23.5.2011 WAS NOT DELIBERATE OR INTENTIONAL BUT BECAUSE OF CIRCUMSTANCES BEYOND THE CONTR OL OF THE ASSESSEE TRUST AS THE SECRETARY - CUM - CHIEF EXECUTIVE OF THE ASSESSEE - SOCIETY DR. SRUTI MOHAPATRA OUT OF INDIA DURING THAT PERIOD. THEREFORE, IN OUR CONSIDERED VIEW, ONE MORE OPPORTUNITY FOR APPEARANCE OF THE ASSESSEE AND TO PRODUCE THE REQUIRED DO CUMENTS AND BOOKS OF ACCOUNT BEFORE THE LEARNED CIT WILL MEET THE PROPER ENDS OF JUSTICE. ACCORDINGLY, WE SET ASIDE THE IMPUGNED ORDER OF THE LEARNED CIT AND RESTORE THE CASE TO HIS FILE FOR CONSIDERATION OF THE APPLICATION DT.31.5.2011 AFRESH AFTER GIVING OPPORTUNITY TO THE ASSESSEE OF BEING HEARD. THE ASSESSEE IS ALSO DIRECTED TO COOPERATE THE LEARNED CIT FOR EARLY DISPOSAL OF THE CASE BY PRODUCING NECESSARY DOCUMENTS AND BOOKS OF ACCOUNTS AS WOULD BE REQUIRED BY THE LEARNED CIT. 5. IN THE RESULT, THE APP EAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. S D/ - S D/ - (K.K.GUPTA) ACCOUNTANT MEMBER ( K.S.S.PRASAD RAO) JUDICIAL MEMBER DATE: 9 TH NOVEMBER, 2011 H.K.PADHEE, SENIOR PRIVATE SECRETARY. 3 CO PY OF THE ORDER FORWARDED TO : 1. THE APPELLANT: SWABHIMAN A DISABILITY INFORMATION AND RESOURCES CENTERE, AT: A/98, BUDHA NAGAR,BHUBANESWAR 2. THE RESPONDENT: COMMISSIONER OF INCOME - TAX, BHUBANESWAR. 3. THE CIT, 4. THE CIT(A), 5. THE DR, CUTTACK 6 . GUARD FILE (IN DUPLICATE) TRUE COPY, BY ORDER, SENIOR PRIVATE SECRETARY.