M/s Welfare Society of the Hungry People, Vizianagaram V. The ITO, Ward-3(2), Visakhapatnam

ITA 535/VIZ/2009

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 7007 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 3 month(s) 17 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: 18-03-2010
• Assessment Year: misc
• Appeal Filed On: 07-12-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; 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 NOS.535/VIZAG/2009 ASSESSMENT YEAR: NA WELFARE SOCIETY FOR THE HUNGRY PEOPLE, VIZIANAGARAM VS. ITO WARD-3(2), VISAKHAPATNAM (APPELLANT) PAN NO: AAATW 0236 E (RESPONDENT) APPELLANT BY: SHRI G.V.N. HARI, CA RESPONDENT BY: SHRI SUBRATA SARKAR, CIT (DR) ORDER PER SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER: THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST T HE ORDER OF THE CIT DENYING RENEWAL OF EXEMPTION GRANTED EARLIER U/S 80 G OF THE ACT ON THE GROUND THAT THE SOCIETY IS CARRYING RELIGIOUS ACTIVITIES A ND NOT THE CHARITABLE ACTIVITIES. 2. ON CAREFUL PERUSAL OF THE ORDER OF THE CIT, WE F IND THAT THE CIT HAS NOT ADJUDICATED THE ISSUE BY PASSING A REASONED ORDER. HE HAS NOT MENTIONED THE DETAILS OF THE ACTIVITIES ON THE BASIS OF WHICH HE HAS DRAWN AN INFERENCE THAT THE SOCIETY IS CARRYING ON RELIGIOUS ACTIVITIES. WE ARE , THEREFORE, OF THE VIEW THAT THE MATTER REQUIRES FRESH ADJUDICATION BY THE CIT AND A CCORDINGLY WE SET ASIDE HIS ORDER AND RESTORE THE MATTER TO HIS FILE WITH THE D IRECTION TO ADJUDICATE THE ISSUE OF RENEWAL OF THE EXEMPTION CLAIM OF THE ASSESSEE U /S 80G OF THE ACT AFRESH AFTER PAGE 2 OF 2 AFFORDING AN OPPORTUNITY OF BEING HEARD TO THE ASSE SSEE AND ALSO BY PASSING A REASONED ORDER. 4. IN THE RESULT THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. PRONOUNCED IN THE OPEN COURT ON 24-03-2010. SD/- SD/- (B R BASKARAN) (SUNIL KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER PVV/SPS VISAKHAPATNAM, DATE:24 TH MARCH, 2010. COPY TO 1 M/S WELFARE SOCIETY OF THE HUNGRY PEOPLE, 8-18/1- 1/2 INDUSTRIAL ESTATE, VIZIANAGARAM 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