Federation of Safety Glass, New Delhi V. DIT (E), New Delhi

ITA 5327/DEL/2013

• Counselvise Citation: 532720114 RSA 2013
• Duration Of Justice: 1 year(s) 5 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-03-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 03-03-2015
• Assessment Year: 2011-2012
• Appeal Filed On: 27-09-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: POONAM KHAIRA SIDHU
• Assessee Lawyers: SM MATHUR
• Keywords: Opportunity of being heard
• Section: 12AA; 2

Judgement Text

ITA NO. 5327/ DEL/ 2013 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH B , NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI B.C. MEENA, ACCOUNTANT MEMBER I.T.A. NO. 5327 /DEL/2013 ------ FEDERATION OF SAFETY GLASS, S - 2, 2 ND FLOOR, D2, ABHISHEK TOWER, ALALKNANDA COMMERCIAL COMPLEX, KALKAJI, NEW DELHI 110 019 (PAN: AABCF6032F) VS. DIRECTOR OF INCOME TAX(E), F - 2, 26 TH FLOOR, CIVIC CENTRE, NEW DELHI (APPELLANT) (RESPONDENT) ASSESSEE BY : SH. S.M. MATHUR, A.R. DEPARTMENT BY : S MT. POONAM KHAIRA SIDHU, CIT(DR). DATE OF HEARING : 03 - 03 - 201 5 DATE OF ORDER : 03 - 03 - 201 5 ORDER PER H.S. SIDHU : J M ASSESSEE HAS FILED THE PRESENT APPEAL AGAINST THE IMPUGNED ORDER DATED 5.8.2011 PASSED BY THE LD. DIRECTOR OF INCOME TAX (EXEMPTIONS), NEW DELHI ON THE FOLLOWING GROUNDS: - 1. THE DIRECTOR OF INCOME TAX (EXEMPTION) HAS ERRED IN LAW AND ON FACTS OF THE CASE IN DENYING REGISTRATION U/S. 12AA OF INCOME TAX ACT, 1961. IT IS PRAYED THAT REGISTRATION UNDER SECTION 12AA BE GRANTED. 2. THE DIRECTOR OF INCOME TAX (EXEMPTION) HAS ERRED I N LAW AND ON FACTS OF THE CASE IN DENYING APPROVAL U/S. 10G (5) OF INCOME TAX ACT, 1961. ITA NO. 5327/ DEL/ 2013 2 3. THE ORDER UNDER SECTION 12AA AND 10G(5) OF INCOME TAX ACT, 1961 IS BAD IN LAW. 2. THE FACTS NARRATED BY THE LD. DIRECTOR OF INCOME TAX (E) ARE NOT DISPUTED BY BOTH TH E PARTIES, THEREFORE, NEED NOT BE REPEATED HERE FOR THE SAKE OF CONVENIENCE. 3. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE RECORDS AVAILABLE WITH US, ESPECIALLY THE IMPUGNED ORDER PASSED BY THE LD. DIT(E) DATED 5.8.2011 . W E ARE OF THE CONSIDERED VIEW THAT THE LD. DIT(E), NEW DELHI HAS PASSED THE IMPUGNED ORDER WHICH IS A NON - SPEAKING ONE, IN WHICH THE ELABORATE DISCUSSIONS ABOUT THE AIMS AND OBJECTS OF THE ASSESSEE COMPANY HAD NOT BEEN DISCUSSED. WE ARE ALSO OF THE VIEW THAT THE LD. DIT(E), DELHI HAS ALSO NOT DISCUSSED IN DETAIL ABOUT THE CHARITABLE ACTIVITIES OF THE ASSESSEE COMPANY WHICH ARE NOT FOR THE GENERAL UTILITY. IN OUR CONSIDERED VIEW, THE IMPUGNED ORDER IS NON - SPEAKING ONE AND IS NOT SUSTAINABLE IN THE EYES OF LAW AND DESERVE TO BE CANCEL LED. BUT KEEPING IN VIEW THE IMPUGNED ORDER AS WELL AS THE PROVISIONS OF LAW APPLICABLE TO THE CASE OF THE ASSESSEE, WE ARE OF THE VIEW THAT THE ISSUES IN DISPUTES REQUIRES FRESH ADJUDICATION BY THE LD. DIT(E), DELHI. HENCE, WE SET ASIDE THE ISSUES TO THE FILE OF THE LD. DIT(E) WITH THE DIRECTIONS TO PASS A FRESH AND SPEAKING ORDER, UNDER THE LAW, AFTER GIVING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. ITA NO. 5327/ DEL/ 2013 3 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE O PEN C OURT ON 03/03/2015 . SD/ - SD/ - [ B.C. MEENA ] [ H.S. SIDHU ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATE 03 / 03 /201 5 SRBHATNAGAR COPY FORWARDED TO: - 1. APPELLANT - 2. RESPONDENT - 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR, ITAT, DELHI BENCHES