Birendra Choraria Charitable Trust, Kolkata V. DIT, Exemption, Kolkata, Kolkata

ITA 403/KOL/2010

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 7950 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-03-2010
• Appeal Filed By: Assessee
• Bench Allotted: A
• Next Hearing Date: 31-03-2010
• Assessment Year: 2009-2010
• Appeal Filed On: 24-02-2010
• Court: TRIBUNAL
• Keywords: Charitable institution; Set aside

Judgement Text

IN THE INCOME - TAX APPELLATE TRIBUNAL, A BENCH : KOLKATA BEFORE HON. SHRI B.R. MITTAL, JM AND HON. SHRI B. K. HALDAR, AM ITA NO. 403 (KOL) OF 20 10 : ASSESSMENT YEAR : 200 9 - 1 0 BIRENDRA CHORARIA CHARITABLE TRUST - VS. - DIRECTOR OF INCOME TAX [EXEMPTION] KOLKATA [PAN : A AATB5404F ] KOLKATA. [APPELLANT] [RESPONDENT] APPELLANT BY : SHRI SOUMITR A CHOUDHURY RESPONDENT BY : SHRI SANJAY BARA , SR. D.R. PER B. R. MITTAL, JM THE ASSESSEE - TRUST HAS FILED THIS APPEAL AGAIN ST THE ORDER OF THE LD. DIT[EXEMPTION] , KOLKATA D ATED 06 . 11 .2009 , VIDE WH I CH THE LD. DIT[EXE MPTION] HAS REFUSED THE RENEWAL OF EXEMPTION U/S. 80G(5)(VI) OF THE INCOME TAX ACT. 2. WE HAVE HEARD THE LD. REPRESENTATIVES OF THE PARTIES AND HAVE PERUSED THE IMPUGNED ORDER OF THE DIT[EXEMPTION] . WE OBSERVE THAT THE LD. DIT[EXEMPTION] ISSUED LETTER TO THE ASSESSEE - T RUST DATED 06.11.2009 AND HAS STATED THAT THERE IS NO COMPLIANCE FROM THE ASSESSEE - TRUST TILL DATE . WE OBSERVE TH AT THE DATE OF ORDER ITSELF IS ATED 06.11.2009. THEREFORE, WE FIND SUBSTANCE IN THE SUBMISSION OF THE LD. AUTHORISED REPRESENTAT IVE OF THE ASSESSEE THAT THE APPLICATION OF THE ASSESSEE - TRUST FOR RENEWAL OF EXEMPTION APPLIED U/S. 80G(5) HAS BEEN REJECTED WITHOUT GIVIN G DUE OPPORTUNITY OF HEARING. HENCE , WE SET ASIDE THE IMPUGNED ORDER OF THE LD. DIT[EXEMPTION] AND RESTORE THE MATTER FOR FRESH CONSIDERATION WITH A DIRECTION THAT THE MATTER BE CONSIDERED AFTER GIVING DUE OPPORTUNITY OF HEARING AND CONSIDERING SUCH EVIDENCES AS MAY BE FILED BY THE ASSESSEE. HENCE, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORD ER PRONOUNCED IN THE OPEN COURT ON 3 1. 03. 2010. SD/ - SD/ - [ B. K. HALDAR ] [ B. R. MITTAL ] ACC OUNTANT MEMBER JUDICIAL MEMBER DATED : 3 1 ST MARCH, 2010. 2 COPY FORWARDED TO THE - 1. BIRENDRA CHORARIA CHARITABLE TRUST, 53, RADHA BAZAR LANE, 2 ND FLOOR, KOLKATA - 700 001. 1 . DIRECTOR OF INCO ME TAX (EXEMPTION), 10B, MIDDLETON ROW, KOLKATA - 700 071. 2 . CIT(A) - KOLKATA. (4) CIT - KOLKATA. 5 . D.R., I.T.A.T., KOLKATA. (TRUE COPY) BY ORDER DEPUTY REGISTRAR (KKC) I.T.A.T., KOLKATA.