ANI Foundation, New Delhi V. DIT (Exemptions), New Delhi

ITA 5077/DEL/2010

• Counselvise Citation: [2011] 135 COUNSELVISE.COM (IT) 0660 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-01-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 20-01-2011
• Assessment Year: misc
• Appeal Filed On: 18-11-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANUSHA KHURANA
• Assessee Lawyers: DI VYA BHARGAVA CAS
• Keywords: Opportunity of being heard
• Section: 80G; 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A NEW DELHI BEFORE SHRI R.P. TOLANI AND SHRI SHAMIM YAHYA ITA NO. 5077/DEL/10 ANI FOUNDATION VS. DCIT CIRCLE 1(1), NATIONAL PARK, LAJPAT NAGAR-IV, NEW DELHI. NEW DELHI. PAN NO. AACTA1124B ( APPELLANT ) ( RESPONDENT ) APPELLANT BY : SHRI AKHILESH GUPTA & MS. DI VYA BHARGAVA CAS RESPONDENT BY : SHRI ANUSHA KHURANA SR. DR O R D E R PER R.P. TOLANI , J.M : THIS IS ASSESSEES APPEAL AGAINST THE ORDER OF DIRE CTOR OF INCOME TAX (EXEMPTIONS) DATED 20-9-2010 PASSED U/S 80G(5)(VI) OF THE I.T. ACT. SOLE GROUND RAISED IS AS UNDER: THE LD. AO HAS ERRED IN LAW AND ON THE FACTS OF TH E CASE IN REJECTING THE APPLICATION OF THE APPELLANT IN FORM NO. 10G FOR RENEWAL OF EXEMPTION U/S 80G OF THE INCOME TAX ACT, 1961. 2. LEARNED COUNSEL FOR THE ASSESSEE CONTENDS THAT A SSESSEE WAS REGISTERED U/S 12A VIDE ORDER DATED 18-9-2008. SIMILARLY REGIS TRATION U/S 80G WAS ALSO GRANTED VIDE ORDER DATED 18-9-2008 FOR A PERIOD OF 20-1-2007 TO 19-11-2009. THE ASSESSEE APPLIED FOR RENEWAL OF EXEMPTION U/S 8 0G ON 22-3-2010. THE DIT(E) VIDE LETTER DATED 22-4-2010 ASKED FOR THE DO CUMENTS IN SUPPORT OF RENEWAL OF EXEMPTION, WHICH WERE DULY FILED BY THE ASSESSEE. NO FURTHER ITA 5077/DEL/10 ANI FOUNDATION VS. DCIT 2 REQUIREMENT WAS ASKED AND BY THE IMPUGNED ORDER THE DIT(E) REFUSED TO RENEW THE 80G CERTIFICATE BY FOLLOWING OBSERVATIONS : FROM THE PERUSAL OF ACCOUNTS, IT IS REVEALED THE E XPENSES CLAIMED ARE MOSTLY ESTABLISHMENT EXPENSES AND NO CH ARITABLE EXPENSES HAVE BEEN CLAIMED. THE APPLICANT AHS NOT S UBMITTED ANY DETAILS UNDER WHICH CATEGORY THE ACTIVITY OF TH E TRUST IS COVERED. IN ABSENCE OF RELEVANT VOUCHERS/ BILLS, GE NUINENESS OF THE CHARITABLE ACTIVITIES CANNOT BE VERIFIED. 3. THE ASSESSEE HAS BEEN ACTIVELY CARRYING OUT ACTI VITIES IN THE FIELD OF AIDS AWARENESS BY VARIOUS MEDIA CAMPAIGNS, DETAILS THEREOF ARE GIVEN IN THE PAPER BOOK. THE ORGANIZATION IS SUPPORTED BY TH E MINISTER OF Y9UTH AFFAIRS AND SPORTS, DEPARTMENT OF YOUTH AFFAIRS. SI MILARLY, IT HAS BEEN RECEIVING SUPPORT FROM UNESCO. BESIDES, VARIOUS OTH ER ORGANIZATIONS, LIKE MODICARE FOUNDATION, NGO MAMTA IS ASSOCIATED WITH THE ASSESSEE IN CHARITABLE ACTIVITIES. DIT(E) HAS SUMMARILY HELD TH AT NO EVIDENCE OF ACTIVITIES WERE FILED BY THE ASSESSEE AND THE RENEW AL HAS BEEN REJECTED. IT IS PLEADED THAT THE ASSESSEE HAVING FILED ALL THE RELE VANT DOCUMENTS, DIT(E) OUGHT TO HAVE CONSIDERED THE SAME AND NOT REJECTED THE APPLICATION BY ITS SUMMARY OBSERVATIONS. THEREFORE, THE RENEWAL MAY BE GRANTED OR ALTERNATIVELY, DIT(E) MAY BE DIRECTED TO CONSIDER T HE MATERIAL FILED BY THE ASSESSEE AND PASS FRESH ORDER AFTER HEARING THE ASS ESSEES SIDE BY RAISING SPECIFIC QUERIES. 4. LEARNED DR SUPPORTED THE ORDER OF DIT(E). 5. WE HAVE HEARD RIVAL SUBMISSIONS AND HAVE GONE TH ROUGH THE ENTIRE MATERIAL AVAILABLE ON RECORD. FROM THE PAPER BOOK W E FIND THAT ASSESSEE HAD GIVEN VARIOUS DOCUMENTS ABOUT ITS ACTIVITY AND ELIG IBILITY FOR CLAIMING RENEWAL OF REGISTRATION U/S 80G. LOOKING AT THESE F ACTS, THE FINDING OF DIT(E) THAT NO EVIDENCE ABOUT ASSESSEES CHARITABLE ACTIVITIES IN THE FIELD OF ITA 5077/DEL/10 ANI FOUNDATION VS. DCIT 3 AIDS WAS FILED, IS NOT BORN OUT FROM THE RECORD. IN TEREST OF JUSTICE WILL BE SERVED BY RESTORING THE MATER BACK TO THE FILE OF D IT(E) FOR DECISION AFRESH AFTER LOOKING AT THE MATERIAL FILED BY THE ASSESSE E AND AFTER GIVING THE ASSESSEE AN OPPORTUNITY OF BEING HEARD ON THE BASIS OF SPECIFIC QUERIES WHICH MAY BE RAISED ABOUT ITS ACTIVITIES. DIT(E) SHALL P ASS ORDER IN ACCORDANCE WITH LAW AFTER OBJECTIVELY CONSIDERING THE MATERIAL ON RECORD AND EXPLANATION OF THE ASSESSEE. WE ORDER ACCORDINGLY. 6. IN THE RESULT, ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOSES ONLY. ORDER PRONOUNCED IN OPEN COURT ON 20-01-2011. SD/- SD/- ( SHAMIM YAHYA ) ( R.P. TOLANI ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 20-01- 2011. MP COPY TO : 1. ASSESSEE 2. AO 3. CIT 4. CIT(A) 5. DR