Centre for Advancement of Higher Education, Kolkata V. CIT - XIX, Kolkata, Kolkata

ITA 591/KOL/2010

• Counselvise Citation: 59123514 RSA 2010
• Duration Of Justice: 1 year(s) 6 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-10-2011
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: 2009-2010
• Appeal Filed On: 23-03-2010
• Court: TRIBUNAL
• Section: 80G

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL, BEN CH C, KOLKATA () BEFORE , ,, , , SHRI MAHAVIR SINGH, JUDICIAL MEMBER. /AND . .. . ! ! ! !. .. . , '# SHRI C.D.RAO, ACCOUNTANT MEMBER $ $ $ $ / ITA NO . 591/KOL/2010 %& '(/ ASSESSMENT YEAR : 2009-10 (*+ / APPELLANT ) CENTRE FOR ADVANCEMENT OF HIGHER EDUCATION, KOLKATA (PAN:AAATC 5709 L ) - % - - VERSUS - . (-.*+/ RESPONDENT ) C.I.T., XIX, KOLKATA *+ / 0 '/ FOR THE APPELLANT: SHRI V.N.PUROHIT -.*+ / 0 '/ FOR THE RESPONDENT: SHRI P.S.DUTTA 1%2 / !# /DATE OF HEARING : 13.10.2011. 3' / !# /DATE OF PRONOUNCEMENT : 13.10.2011 '4 / ORDER ( (( ( . .. . ! ! ! !. .. . ) )) ), , , , '# PER SHRI C.D.RAO, AM THIS APPEAL IS FILED BY ASSESSEE AGAINST THE ORDER DATED 24.12.2009 OF THE LD. C.I.T., KOLKATA-XIX, KOLKATA. 2. THE ONLY ISSUE RAISED BY ASSESSEE IN THIS APPEA L IS RELATING TO REJECTION OF RENEWAL FOR EXEMPTION U/S 80G OF THE IT ACT. 3. AT THE TIME OF HEARING THE LD. COUNSEL APPEARIN G ON BEHALF OF ASSESSEE HAS SUBMITTED THAT THE LD.C.I.T., KOLKATA HAS ERRED IN REJECTING THE RENEWAL APPLICATION FOR EXEMPTION TO THE ASSESSEE U/S 80G OF THE INCOME TAX ACT, 1961 HE FURTHER SUBMITTED THAT WHILE REJECTING THE RENEWAL APPLICATION OF THE ASSESSEE U/S 80G OF THE IT ACT LD. CIT,KOLKATA ERRED IN NOT CONSIDERING TRAUMATIZED CO MPELLING POLITICAL SITUATION 2 BEYOND THE CONTROL OF THE ASSESSEE FOR WHICH COMPLI ANCE COULD NOT BE MADE INSPITE OF ALL THE INFORMATION AS WELL AS RECORDS THEREFORE HE REQUESTED TO SET ASIDE THE ORDER OF THE LD. CIT, KOLKATA AND DIRECT THE CIT, KOLKATA TO GRANT THE RENEWAL U/S 80 G OF THE IT ACT. 4. ON THE OTHER HAND, THE LD. DR APPEARING ON BEHAL F OF THE REVENUE HAS RELIED ON THE ORDER OF THE LD. CIT, KOLKATA-XIX, KOLKATA. 5. AFTER HEARING THE RIVAL SUBMISSIONS AND ON CAREF UL PERUSAL OF MATERIALS AVAILABLE ON RECORD, WE ARE OF THE VIEW THAT THE RE JECTION OF RENEWAL OF EXEMPTION U/S 80G OF THE IT ACT IS NOT IN ACCORDANCE WITH CBDT CI RCULAR NO.7 OF 2010 DATED 27.10.2010. THEREFORE WE SET ASIDE THE ORDER OF THE LD. CIT, KOLKATA AND RESTORE BACK TO THE FILE OF LD. CIT,KOLKATA-XIX, KOLKATA TO PAS S A SPEAKING ORDER IN ACCORDANCE WITH LAW AFTER GIVING A REASONABLE OPPORTUNITY OF B EING HEARD TO ASSESSEE. 6. IN THE RESULT THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 13.10.2011. SD/- SD/- , , , , MAHAVIR SINGH, JUDICIAL MEMBER . .. . ! ! ! !. .. . , , , , '# '# '# '# , C.D.RAO, ACCOUNTANT MEMBER. ( (( (!# !# !# !#) )) ) DATE: 13.10.2011. '4 / -5 6'5'7- COPY OF THE ORDER FORWARDED TO: 1. CENTRE FOR ADVANCEMENT OF HIGHER EDUCATION, V.N.PUR OHIT & CO., CHARTERED ACCOUNTANT, 32B, GANESH CHANDRA AVENUE, 2 ND FLOOR, CALCUTTA-700013. 2 THE CIT,-XIX, KOLKATA . 3. THE CIT, 4. THE CIT(A)- 5. DR, KOLKATA BENCHES, KOLKATA .5 -/ TRUE COPY, '4%1/ BY ORDER, DEPUTY /ASST. REGISTRAR , ITAT, KOLKATA BENCHES R.G.(.P.S.) 3