IAS Officers Wives Association, West Bengal, Kolkata V. DDIT (Exemption), Kolkata, Kolkata

ITA 521/KOL/2011

• Counselvise Citation: [2012] 119 COUNSELVISE.COM (IT) 8042 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 7 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-11-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 31-03-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R P NAG
• Assessee Lawyers: G L KEDIA

Judgement Text

I.T.A. NO.521/ KOL. / 2011 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA B BENCH, KOLKATA BEFORE SHRI PRAMOD KUMAR (ACCOUNTANT MEMBER), AND SHRI MAHAVIR SINGH (JUDICIAL MEMBER) I.T.A. NO.: 521/ KOL. / 2011 IAS OFFICERS WIVES ASSOCIATION, WEST BENGAL.... ......APPELLANT C/O. G.R. KEDIA & CO. ADVOCATES, HA-292, SECTOR-II, SALT LAKE CITY, KOLKATA-700 071 [PAN : AAATI 4933 N] -VS.- DEPUTY DIRECTOR OF INCOME TAX (EXEMPTION), KOLKATA ..RESPONDENT, INCOME TAX DEPARTMENT, 10B, MIDDLETON ROW, 6 TH FLOOR, KOLKATA-700 071 APPEARANCES BY: G.L. KEDIA, ADVOCATE, FOR THE APPELLANT R.P. NAG, JCIT, SR. D.R., FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : NOVEMBER 12, 2012 DATE OF PRONOUNCING THE ORDER : NOVEMBER 12, 2012 O R D E R PER PRAMOD KUMAR: 1. BY WAY OF THIS APPEAL, THE ASSESSEE-APPELLANT HA S CHALLENGED CORRECTNESS OF ORDER DATED 22 ND SEPTEMBER, 2010, DECLINING RENEWAL OF EXEMPTION UNDER SECTION 80G(5)(VI) OF THE INCOME TA X ACT, 1961, PASSED BY THE LEARNED DIRECTOR OF INCOME TAX (EXEMPTION), KOLKATA, ON THE FOLLOWING GROUNDS :- (1) FOR THAT ON THE FACTS AND CIRCUMSTANCES OF THE CASE, LD. DIRECTOR OF INCOME TAX (EXEMPTION) HAS ERRED IN NOT ALLOWING REGISTRATION U/S. 80G(5)(VI) OF THE I.T. A CT, 1961. I.T.A. NO.521/ KOL. / 2011 PAGE 2 OF 3 (2) FOR THAT ON THE FACTS AND CIRCUMSTANCES OF THE CASE, DUE TO DEATH OF HUSBAND OF THE UNDERSIGNED SECRETARY, N O COMPLIANCE COULD BE MADE. HENCE, YOUR PETITIONER WA S PREVENTED BY SUFFICIENT CAUSE IN NOT COMPLYING WITH THE LAST ADJOURNED DATE. 2. TO ADJUDICATE ON THIS APPEAL, ONLY A FEW MATERIA L FACTS NEED TO BE TAKEN NOTE OF. THE ASSESSEE HAD SUBMITTED FORM NO. 10G IN THE OFFICE OF THE DIRECTOR OF INCOME TAX (EXEMPTION) ON 23.03.201 0 AND THEREBY SOUGHT EXTENSION OF EXEMPTION GRANTED U/S. 80G(5)(V I). IT APPEARS THAT THE JOINT DIRECTOR OF INCOME TAX (EXEMPTION) DID NO T RECOMMEND THE RENEWAL OF EXEMPTION, EVEN THOUGH NO REASONS OF SUC H A STAND ARE PLACED ON RECORD, AND THE LEARNED DIRECTOR OF INCOM E TAX (EXEMPTION) CALLED UPON THE ASSESSEE TO PRESENT ITS CASE FOR E XTENSION OF REGISTRATION, AND SCHEDULED THE HEARING ON 15 TH SEPTEMBER, 2010. AS NONE APPEARED ON THE SCHEDULED DATE OF HEARING, LEA RNED DIRECTOR OF INCOME TAX (EXEMPTION) SUMMARILY DISMISSED THE APPL ICATION FOR RENEWAL OF EXEMPTION. THE ASSESSEE IS AGGRIEVED AND IS IN APPEAL BEFORE US. 3. THE APPEAL IS ALSO TIME BARRED BY 122 DAYS AND T HE CONDONATION PETITION STATED THAT THIS DELAY WAS CAUSED DUE TO U NTIMELY DEMISE OF SECRETARYS HUSBAND. 4. WE HAVE HEARD THE PARTIES, PERUSED THE MATERIAL ON RECORD AND DULY CONSIDERED FACTS OF THE CASE IN THE LIGHT OF T HE APPLICABLE LEGAL POSITION. 5. WE HAVE NOTED THAT NON-APPEARANCE BEFORE THE LEA RNED DIRECTOR OF INCOME TAX (EXEMPTION), AS ALSO THIS DELAY IN FI LING OF APPEAL, WAS I.T.A. NO.521/ KOL. / 2011 PAGE 3 OF 3 CAUSED DUE TO AN UNFORTUNATE PERSONAL TRAGEDY IN TH E LIFE OF SECRETARY OF THE ASSESSEE INSTITUTION. LEARNED DEPARTMENTAL R EPRESENTATIVE HAS ALSO BEEN GRACIOUS ENOUGH NOT TO DISPUTE BONAFIDES OF ASSESSEES LAPSES IN THIS SITUATION. WE, THEREFORE, ADMIT THE APPEAL FOR DISPOSAL ON MERITS, AND, HAVING DONE SO, REMIT THE MATTER TO TH E FILE OF THE LEARNED DIRECTOR OF INCOME TAX (EXEMPTION) FOR DEALING WITH THE RENEWAL APPLICATION OF THE ASSESSEE FOR ADJUDICATION ON MER ITS AFTER GIVING YET ANOTHER OPPORTUNITY OF HEARING TO THE ASSESSEE. 6. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATIST ICAL PURPOSES IN THE TERMS INDICATED ABOVE. ORDER PRONOUNCED IN THE OPEN COURT ON 12 TH DAY OF NOVEMBER, 2012. SD/- SD/- MAHAVIR SINGH PRAMOD KUMAR (JUDICIAL MEMBER) (ACC OUNTANT MEMBER) KOLKATA, THE 12 TH DAY OF NOVEMBER, 2012 COPIES TO : (1) THE APPELLANT, (2) THE RESPONDENT, (3) DIT(EXEMPTION), (4) DDIT(EXEMPTION), (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ETC ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.