M/s Sri Vijnana Jyothi Eduational Society, Visakhapatnam V. The ITO, Ward-3(2), Visakhapatnam

ITA 536/VIZ/2009

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 6999 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 3 month(s) 16 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: 08-12-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUBRATA SARKAR
• 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.536/VIZAG/2009 ASSESSMENT YEAR: NA SRI VIJNANA JYOTHI EDUCATIONAL SOCIETY, VISAKHAPATNAM VS. ITO WARD-3(2), VISAKHAPATNAM (APPELLANT) PAN NO: AAETS 8965 Q (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. 2. DURING THE COURSE OF HEARING THE LD COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT NO NOTICE WAS SERVED UPON THE ASSESS EE AND THE CIT HAS DOUBTED THE GENUINENESS OF THE SOCIETY AND REJECTED THE REN EWAL OF EXEMPTION U/S 80G OF THE ACT. IN THESE CIRCUMSTANCES, THE MATTER SHOULD BE RESTORED BACK TO THE FILE OF THE CIT FOR FRESH ADJUDICATION OF THE CLAIM OF RENE WAL OF THE EXEMPTION. 3. ON A CAREFUL PERUSAL, WE FIND THAT NOTICE OF HEA RING WAS NOT SERVED UPON THE ASSESSEE. IT WAS RECEIVED BACK UNSERVED BY THE CIT. WHEN THE NOTICE WAS RECEIVED BACK UNSERVED, THE CIT OUGHT TO HAVE GOT T HE SERVICE AFFECTED BY PAGE 2 OF 2 SUBSTITUTE METHOD PRESCRIBED UNDER CPC. BUT HE DID NOT DO SO AND PROCEEDED WITH THE HEARING AND ACCORDINGLY REJECTED THE RENEW AL OF EXEMPTION U/S 80G OF THE INCOME-TAX ACT. THE ACTION OF THE CIT IS NOT IN ACCORDANCE WITH THE LAW. WE THEREFORE, SET ASIDE HIS ORDER AND RESTORE THE MATT ER TO HIS FILE WITH THE DIRECTION TO ADJUDICATE THE CLAIM OF RENEWAL OF EXEMPTION U/S 80G AFTER AFFORDING AN OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 4. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALLOW ED 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 SRI VIJNANA JYOTHI EDUCATIONAL SOCIETY, 8-60- 2 VIDYANAGAR-III TOWN PS, 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