Indian Polo Association, New Delhi V. DIT (E), New Delhi

ITA 5595/DEL/2010

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 3855 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-05-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: I
• Next Hearing Date: 31-05-2011
• Assessment Year: misc
• Appeal Filed On: 09-12-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MONA MOHANTY
• Section: 80G

Judgement Text

ITA NO. 5595/DEL/2010 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C NEW DELHI BEFORE SHRI I.P. BANSAL, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER I.T.A. NO. 5595/DEL/2010 A.Y. : - INDIAN POLO ASSOCIATION, C/O B-SQUADRON, 61, CAVALRY CARIAPPA MARG, DELHI CANTT., NEW DELHI -110010 (PAN/GIR NO. : - ) VS. DIRECTOR OF INCOME TAX (EXEMPTIONS), DELHI 3 RD FLOOR, AAYAKAR BHAVAN, DISTT. CENTRE LAXMI NAGAR, DELHI 10 092 (APPELLANT ) (APPELLANT ) (APPELLANT ) (APPELLANT ) (RESPONDENT ) (RESPONDENT ) (RESPONDENT ) (RESPONDENT ) ASSEESSEE BY : NONE DEPARTMENT BY : SMT. MONA MOHANTY, SR. D.R. ORDER ORDER ORDER ORDER PER SHAMIM YAHYA: AM PER SHAMIM YAHYA: AM PER SHAMIM YAHYA: AM PER SHAMIM YAHYA: AM THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF THE LD. DIRECTOR OF INCOME TAX (EXEMPTIONS) DATED 08.10.2 010. 2. THE ISSUE RAISED IS THAT DIT(E) HAS ERRED IN DEC LINING TO GRANT RENEWAL OF EXEMPTION UNDER SECTION 80G OF THE INCOME TAX ACT. 3. IN THIS CASE ASSESSEE FILED AN APPLICATION ON 16 .4.2010 IN FORM NO. 10G SEEKING RENEWAL OF EXEMPTION U/S 80G OF THE IT ACT. THE ASSESSEE WAS ASKED BY THE DIT(E) TO SUBMIT CERTAIN DO CUMENTS. HOWEVER, THE COMPLIANCE WAS NOT MADE. DIT(E) HELD THA T IN THE ITA NO. 5595/DEL/2010 2 ABSENCE OF THE REQUIRED DETAILS/EVIDENCE, IT COULD NOT BE ESTABLISHED THAT ASSESSEE SATISFIES THE CONDITIONS LAID OUT U/ S 80G(5) OF THE IT ACT FOR GRANT OF CERTIFICATE U/S 80G. HENCE, THE AS SESSEES APPLICATION FOR EXEMPTION U/S 80G OF THE IT ACT WAS REJECTED. 4. AGAINST THIS ORDER THE ASSESSEE IS IN APPEAL BEF ORE US. 5. WE HAVE HEARD THE LD. DEPARTMENTAL REPRESENTATIVE AND PERUSED THE RECORDS. NONE APPEARED ON BEHALF OF THE ASSESS EE. HOWEVER, IN OUR CONSIDERED OPINION, THE MATTER CAN BE DISPOSED OF BY HEARING THE LD. DEPARTMENTAL REPRESENTATIVE. UPON CAREFUL CONSI DERATION, WE FIND THAT ASSESSEE HAS NOT BEEN GIVEN PROPER OPPORTUNITY . WE ALSO FIND THAT DIT(E) HAS ASKED FOR CERTAIN DOCUMENTS/EXPLAN ATION AND ON ONE NOTICE, HE DECIDED THE MATTER EXPARTE AND REJECTED T HE APPLICATION OF THE ASSESSEE. IN OUR CONSIDERED OPINION, INTERES T OF JUSTICE WILL BE SERVED, IF THE MATTER IS REMITTED TO THE FILES OF THE DIT(E) TO CONSIDER THE SAME AFRESH. ACCORDINGLY, WE REMIT THE MATTER T O THE FILES OF THE DIT(E). THE DIT(E) IS DIRECTED TO GRANT ADEQUATE OP PORTUNITY TO THE ASSESSEE IN THIS REGARD. WE ALSO MAKE IT CLEAR THA T ASSESSEE SHOULD ALSO COOPERATE AND FURNISH THE NECESSARY DOCUMENTS AND EVIDENCES BEFORE THE DIT(E). ITA NO. 5595/DEL/2010 3 6. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 31/5/2011, UP ON CONCLUSION OF HEARING. SD/- SD/- [ [[ [I II I.P. .P. .P. .P. BANSAL BANSAL BANSAL BANSAL] ]] ] [SHAMIM YAHYA] [SHAMIM YAHYA] [SHAMIM YAHYA] [SHAMIM YAHYA] JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER DATE 31/5/2011 SRB COPY FORWARDED TO: COPY FORWARDED TO: COPY FORWARDED TO: COPY FORWARDED TO: - -- - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, DEPUTY REGISTRAR, ITAT, DELHI BENCHES