M/s. Prerna Niketan Sangh, New Delhi V. DIT (Exemptions), New Delhi

ITA 4199/DEL/2011

• Counselvise Citation: 419920114 RSA 2011
• Duration Of Justice: 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-11-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Next Hearing Date: 21-11-2011
• Assessment Year: misc
• Appeal Filed On: 20-09-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRATIMA KAUSHIK
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 80G; 12A

Judgement Text

ITA 4199/DEL/11 PREMA NIKETAN SANGH IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH F NEW DELHI BEFORE SHRI R.P. TOLANI AND SHRI B.K. HALDAR ITA NO. 4199/DEL/2011 M/S PRERNA NIKETAN SANGH, VS. DIT, EXEMPTION, A-5B/121A, JANAK PURI, NEW DELHI. NEW DELHI. PAN/GIR NO. AAATP6791M (APPELLANT ) ( RESPONDENT ) APPELLANT BY : SH. RAJESH JAIN CA RESPONDENT BY : MS. PRATIMA KAUSHIK SR. DR O R D E R PER R.P. TOLANI, J.M : THIS IS ASSESSEES APPEAL AGAINST THE ORDER DATED 5-8-2011 PASSED BY THE DIRECTOR OF INCOME TAX (EXEMPTIONS) PASSED U/S 80G(5)(VI) OF THE I.T. ACT 1961, READ WITH RULE 11AA OF THE I.T. RULES, 19 62. 2. FOLLOWING EFFECTIVE GROUNDS ARE RAISED: 1. THAT THE LD. DIT EXEMPTION HAS ERRED IN REJEC TING THE APPLICATION IN FORM NO. 10G FOR RENEWAL OF EXEMPTIO N U/S 80G. 2. THAT THE LD. DIT EXEMPTION HAS ERRED IN DECIDI NG THE CASE WITHOUT GIVING PROPER OPPORTUNITY OF BEING HEA RD AND DISMISSING THE SAME ON THE GROUND OF NON-PROSECUTIO N. 3. LEARNED COUNSEL FOR THE ASSESSEE CONTENDS THAT T HE ASSESSEE IS DULY REGISTERED U/S 12A OF THE I.T. ACT W.E.F. 23-11-199 8. ASSESSEE APPLIED FOR RENEWAL OF EXEMPTION U/S 80G. NOTICES REFERRED TO I N DIT(E)S ORDER WERE NOT RECEIVED BY THE ASSESSEE. IN THE ORDER ALSO DIT (E) HA SNOT MENTIONED THE DATE OF SERVICE OF NOTICE ON THE ASSESSEE. IT IS CO NTENDED THAT SINCE THE NOTICE OF HEARING WAS NOT RECEIVED BY THE ASSESSEE, THE EX PARE ORDER REJECTING THE ASSESSEES APPLICATION FOR RENEWAL OF EXEMPTION U/S 80G DOES NOT CONFORM TO ITA 4199/DEL/11 PREMA NIKETAN SANGH THE PRINCIPLE OF NATURAL JUSTICE. THEREFORE, THE EX PARTE ORDER PASSED BY THE DIT(E) MAY BE SET ASIDE, RESTORED BACK TO HIS FILE, TO SERVE ON THE ASSESSEE A PROPER NOTICE AND DECIDE THE SAME AFRESH AFTER GIVI NG THE ASSESSEE AN OPPORTUNITY OF BEING HEARD. 4. LEARNED DR IS HEARD. 5. WE HAVE HEARD RIVAL SUBMISSIONS AND PERUSED THE RECORD. ADMITTEDLY, THE ASSESSEE IS DULY REGISTERED U/S 12A OF THE ACT. IN THE ORDER OF THE DIT(E) THERE IS NO MENTION ABOUT THE SERVICE OF THE NOTICE ON THE ASSESSEE. THEREFORE, IN THE INTEREST OF NATURAL JUSTICE, WE S ET ASIDE THE ISSUE BACK TO THE FILE OF DIT(E) TO DECIDE THE ASSESSEES APPLICATION FOR RENEWAL OF EXEMPTION U/S 80G, AFRESH, AFTER GIVING THE ASSESSEE AN OPPOR TUNITY OF BEING HEARD. 6. IN THE RESULT, ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON 21-11-2011. SD/- SD/- ( B.K. HALDAR ) ( R.P. TOLANI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 21-11-2011. MP COPY TO : 1. ASSESSEE 2. AO 3. CIT 4. CIT(A) 5. DR