M/s Laya, Visakhapatnam V. The ITO, Ward-3(2), Visakhapatnam

ITA 533/VIZ/2009

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 7019 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 3 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-03-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 23-03-2010
• Assessment Year: misc
• Appeal Filed On: 30-11-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: G S S GOPINATH
• Keywords: Set aside
• Section: 80G

Judgement Text

PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE: SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI BR BASKARAN, ACCOUNTANT MEMBER ITA NO.533/VIZAG/2009 ASSESSMENT YEAR: NA M/S. LAYA, VISAKHAPATNAM VS. ITO WARD-3(2), VISAKHAPATNAM (APPELLANT) PAN NO: AAATL 1032D (RESPONDENT) APPELLANT BY: SHRI G.V.N. HARI, CA RESPONDENT BY: SHRI G.S.S. GOPINATH, DR ORDER PER SHRI B R BASKARAN, ACCOUNTANT MEMBER : THE APPEAL OF THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 12-10- 2009 PASSED BY THE LD CIT-I VISAKHAPATNAM. 2. THE APPEAL FILED BY THE ASSESSEE SEEKING RENEWAL OF RECOGNITION U/S 80G OF THE ACT, HAVING BEEN REJECTED BY THE LD CIT, THE ASSESSEE IS IN APPEAL BEFORE US. 3. WE HAVE HEARD THE PARTIES AND PERUSED THE RECORD . THE LD CIT WAS OF THE VIEW THAT THE ASSESSEE HAS ENGAGED ITSELF IN AGITATIONAL ACTIVITIES WHICH GO AGAINST THE DEVELOPMENTAL POLICIES OF THE GOVERNMENT AND ACCORDING TO LD CIT, THEY ARE NOT IN CONFORMITY WIT H THE OBJECTS OF THE ASSESSEE. ACCORDINGLY, THE LD CIT HAS REFUSED TO RE NEW THE RECOGNITION GRANTED U/S 80G (5) (VI) OF THE ACT. ON PERUSAL OF THE ORDER OF THE LD CIT, WE NOTICE THAT THE LD CIT HAS NOT EXAMINED THE APPL ICATION IN THE LIGHT OF CONDITIONS PRESCRIBED U/S 80G(5) OF THE ACT. THOUGH THE LD CIT HAS PAGE 2 OF 2 OBSERVED THAT THE ACTIVITIES OF THE ASSESSEE ARE AG ITATIONAL AND NOT IN CONFORMITY WITH ITS OBJECTS, THE LD CIT HAS NOT CLE ARLY BROUGHT OUT AS TO HOW THE SAID ACTIVITIES ARE NOT IN ACCORDANCE WITH THE OBJECTS OF THE ASSESSEE. LD CIT HAS ALSO NOT POINTED OUT THE PROV ISIONS OF THE ACT WHICH ARE VIOLATED AND WHICH PREVENT HIM TO GRANT RECOGNI TION U/S 80G(5)(VI) OF THE ACT. HENCE WE ARE OF THE VIEW THAT THE APPLICA TION FILED BY THE ASSESSEE NEEDS TO BE EXAMINED FRESH IN ACCORDANCE WITH THE L AW. ACCORDINGLY WE SET ASIDE THE ORDER PASSED BY THE LD CIT AND RESTORE TH E MATTER TO HIS FILE FOR READJUDICATION OF THE ISSUE IN ACCORDANCE WITH THE LAW. 4. IN THE RESULT THE APPEAL FILED BY THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON 24-3-2010. SD/- SD/- (SUNIL KUMAR YADAV) (B R BASKARAN) JUDICIAL MEMBER ACCOUNTANT MEMBER PVV/SPS VISAKHAPATNAM, DATE: 24 TH MARCH,2010. COPY TO 1 M/S LAYA, FLAT NO.501, KURUPAM CASTLE, EAST POINT COLONY, VISAKHAPATNAM 2 THE ITO WARD-3(2), VISAKHAPATNAM 3 THE CIT I, VISAKHAPATNAM 4 THE DR, ITAT, VISAKHAPATNAM. 5 GUARD FILE. BY ORDER SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM