Comrade Ram Chandra Memorial Foundation, New Delhi V. DIT(E), New Delhi

ITA 5248/DEL/2010

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 4050 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-05-2011
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Next Hearing Date: 04-05-2011
• Assessment Year: misc
• Appeal Filed On: 25-11-2010
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: Y KAKKAR
• Keywords: Opportunity of being heard
• Section: 80G; 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI BENCH BENCH BENCH BENCH B BB B : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI C.L.SETHI, JM AND SHRI BEFORE SHRI C.L.SETHI, JM AND SHRI BEFORE SHRI C.L.SETHI, JM AND SHRI BEFORE SHRI C.L.SETHI, JM AND SHRI K. K.K. K.G.BANSAL G.BANSAL G.BANSAL G.BANSAL, AM , AM , AM , AM ITA NO. ITA NO. ITA NO. ITA NO.5248/DEL/2010 5248/DEL/2010 5248/DEL/2010 5248/DEL/2010 ASSESSMENT YEAR : ASSESSMENT YEAR : ASSESSMENT YEAR : ASSESSMENT YEAR : N.A. N.A. N.A. N.A. COMRADE RAM CHANDRA COMRADE RAM CHANDRA COMRADE RAM CHANDRA COMRADE RAM CHANDRA MEMORIAL FOUNDATION, MEMORIAL FOUNDATION, MEMORIAL FOUNDATION, MEMORIAL FOUNDATION, G GG G- -- -3, ANAND NIKETAN, 3, ANAND NIKETAN, 3, ANAND NIKETAN, 3, ANAND NIKETAN, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 021. 110 021. 110 021. 110 021. VS. VS. VS. VS. DIRE DIRE DIRE DIRECTOR OF INCOME TAX CTOR OF INCOME TAX CTOR OF INCOME TAX CTOR OF INCOME TAX (EXEMPTIONS), (EXEMPTIONS), (EXEMPTIONS), (EXEMPTIONS), DELHI. DELHI. DELHI. DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SANJAY AGARWAL, CA. RESPONDENT BY : MS.Y.KAKKAR, SR.DR ORDER ORDER ORDER ORDER PER C.L.SETHI PER C.L.SETHI PER C.L.SETHI PER C.L.SETHI, J , J, J , JM : M : M : M : THE ASSESSEE IS IN APPEAL AGAINST THE ORDER DATED 1.10.2010 PASSED BY THE DIRECTOR OF INCOME TAX (EXEMPTIONS) U /S 80G(5)(VI) OF THE INCOME-TAX ACT, 1961 READ WITH RULE 11AA OF THE INCOME-TAX RULES, 1962. 2. AT THE OUTSET, THE ASSESSEE HAS TAKEN A GROUND T HAT THE LEARNED DIT(EXEMPTIONS) HAS ERRED IN STATING THAT NO COMPLI ANCE HAS BEEN MADE BY THE ASSESSEE TILL DATE OF PASSING THE ORDER . IN SUPPORT OF THIS CONTENTION, THE LEARNED COUNSEL FOR THE ASSESSEE HA S FILED HIS AFFIDAVIT STATING THAT VARIOUS DETAILS WERE ACTUALLY HANDED O VER TO ITO (EXEMPTIONS) (HQRS), DELHI ON 5.8.2010 AND NOT FILE D IN DAK AS STATED BY DIT(EXEMPTIONS). HE HAS ALSO FURNISHED A COPY O F REGISTRATION GRANTED U/S 12A DATED 29.7.2004. 3. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE M ATERIAL ON RECORD. ITA-5248/DEL/2010 2 4. IN THIS CASE, THE ASSESSEE FILED AN APPLICATION ON 6.4.2010 IN FORM 10G FOR SEEKING EXEMPTIONS U/S 80G OF THE INCOME-TA X ACT, 1961. THE LEARNED DIT(EXEMPTIONS) ISSUED A LETTER DATED 5.7.2 010 REQUESTING THE ASSESSEE TO SUBMIT VARIOUS DETAILS OR DOCUMENTS OR EXPLANATIONS BY 13.7.2010. ON 13.7.2010, NEITHER ANYBODY ATTENDED NOR ANY DETAILS WERE FILED BY THE ASSESSEE. AT THIS STAGE, IT HAS BEEN POINTED OUT BY THE LEARNED COUNSEL FOR THE ASSESSEE THAT ON 13.7.2 010, AN ADJOURNMENT WAS SOUGHT AND WAS GRANTED BY THE LEARN ED DIT(EXEMPTIONS) FIXING THE DATE ON 22.7.2010. THE LEARNED DIT(EXEMPTIONS) FURTHER STATED THAT ON 22.7.2010, A UTHORIZED REPRESENTATIVE OF THE TRUST APPEARED AND SOUGHT ADJ OURNMENT AND ON HIS REQUEST, THE CASE WAS ADJOURNED TO 5.8.2010. T HE LEARNED DIT(EXEMPTIONS) FURTHER STATED THAT ON 5.8.2010, TH E AUTHORIZED REPRESENTATIVE OF THE TRUST FILED LETTER ALONGWITH DETAILS IN DAK BUT TILL DATE, NO COMPLIANCE WAS MADE. FROM THIS, IT IS THU S CLEAR THAT ASSESSEE FILED DETAILS ON 5.8.2010. HOWEVER, THERE AFTER, THE ASSESSEE DID NOT APPEAR NOR ANY DATE WAS FIXED FOR HEARING B Y THE LEARNED DIT(EXEMPTIONS). THE LEARNED DIT(EXEMPTIONS) THEN PASSED THE ORDER ON 1.10.2010 REJECTING THE ASSESSEES APPLICATION F OR GRANT OF EXEMPTIONS U/S 80G OF THE ACT. WHILE REJECTING THE ASSESSEES APPLICATION FOR GRANT OF EXEMPTION U/S 80G, THE LEA RNED DIT(EXEMPTIONS) HAS STATED THAT ASSESSEE HAS NOT GI VEN ANY EVIDENCE IN SUPPORT OF CHARITABLE ACTIVITY BEING CONDUCTED I N DELHI AND THUS, ONE OF THE CONDITIONS FOR GRANTING EXEMPTION U/S 80G WA S NOT SATISFIED. IN THESE CIRCUMSTANCES, WE FIND THAT THE MATTER SHOULD GO BACK TO THE LEARNED DIT(EXEMPTIONS) WITH A DIRECTION TO THE ASS ESSEE TO PRODUCE ALL THE DETAILS AND EVIDENCES IN SUPPORT OF CHARITABLE ACTIVITY BEING UNDERTAKEN OR CONDUCTED BY THE ASSESSEE IN DELHI AS WELL AS AT OTHER PLACES. THE ASSESSEE SHALL ALSO SUBMIT OTHER DETAI LS BEFORE THE LEARNED DIT(EXEMPTIONS) FOR THE PURPOSE OF SEEKING EXEMPTIO N U/S 80G OF THE ITA-5248/DEL/2010 3 ACT AS MAY BE REQUIRED UNDER THE LAW. WE, THEREFOR E, SET ASIDE THE ORDER OF LEARNED DIT(EXEMPTIONS) AND RESTORE THE MA TTER BACK TO HIM FOR HIS FRESH CONSIDERATION AS PER LAW AFTER PROVID ING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE AS SESSEE SHALL COOPERATE WITH THE LEARNED DIT(EXEMPTIONS) BY SUBMI TTING ALL THE DETAILS AS OBSERVED ABOVE. WE ORDER ACCORDINGLY. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS TREATED TO BE ALLOWED FOR STATISTICAL PURPOSES. DECISION PRONOUNCED IN THE OPEN COURT ON 6 TH MAY, 2011. SD/- SD/- (K.G.BANSAL (K.G.BANSAL (K.G.BANSAL (K.G.BANSAL) )) ) (C.L.SETHI (C.L.SETHI (C.L.SETHI (C.L.SETHI) )) ) ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER JUDICIAL M JUDICIAL M JUDICIAL M JUDICIAL MEMBER EMBER EMBER EMBER DATED : 06.05.2011. VK. COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR