Gurbani Gurmat Educational Trust, New Delhi V. DIT (Exemptions), New Delhi

ITA 64/DEL/2011

• Counselvise Citation: [2011] 135 COUNSELVISE.COM (IT) 0168 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-03-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 15-03-2011
• Assessment Year: misc
• Appeal Filed On: 06-01-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANJAY PURI
• Assessee Lawyers: TEJPAL SINGH
• Section: 80G; 12A; 12AA; 12

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : C : NEW DELHI BEFORE SHRI I.P. BANSAL, JUDICIAL MEMBER AND SHRI A.K. GARODIA, ACCOUNTANT MEMBER ITA NO.64/DEL/2011 ASSESSMENT YEAR : NA GURBANI GURMAT EDUCATIONAL TRUST, C-82, MOTI NAGAR, NEW DELHI. PAN : AABTG4331K VS. DIT (EXEMPTIONS), AAYAKAR BHAWAN, PLOT NO.15, 3 RD FLOOR, DISTRICT CENTRE, LAXMI NAGAR, NEW DELHI. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI TEJPAL SINGH, AR REVENUE BY : SHRI SANJAY PURI, CIT/DR ORDER PER I.P. BANSAL, JUDICIAL MEMBER THIS IS AN APPEAL FILED BY THE ASSESSEE. IT IS DIRECTED AGAINST THE ORDER PASSED BY THE DIRECTOR OF INCOME-TAX (EXEMPTION S), DELHI DATED 4 TH NOVEMBER, 2010 U/S 12AA (1)(B) READ WITH SECTION 12 A OF IT ACT, 1961 (THE ACT). THE GROUNDS OF APPEAL READ AS UNDER: - 1. THAT LOOKING INTO THE FACTS AND CIRCUMSTANCES OF T HE CASE AND IN LAW, THE LD. DIRECTOR OF INCOME TAX (EXEMPTIONS) HAS ERRED IN ORDER PASSED UNDER SECTION 12AA R.W.S. 12A OF THE INCOME TAX ACT, 1961 FOR NOT REGISTERING THE TRUST THEREBY GRANTING THE EXEMPTION U/S 80G. THE ORDER PASSED BY HONBLE DIT (E) MAY BE SET ASIDE AND REGISTER THE TRUST U/S 12AA AND KINDLY GRANT EXEMPTION U/S 80G. 2. THAT LOOKING INTO THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN LAW, THAT THE APPELLANT CRAVES LEAVE TO ADD OR AMEND ANY GROUNDS OF APPEAL BEFORE THE APPEAL IS FINALLY HEARD OR DISPOSED OFF. ITA NO.64/DEL/2011 2 APPEAL IS FINALLY HEARD OR DISPOSED OFF. 2. THE LEARNED CIT (A) HAS REFUSED TO GRANT REGISTRATI ON AS WELL AS EXEMPTION U/S 80G VIDE AFOREMENTIONED ORDER ON THE G ROUND THAT THE ASSESSEE DID NOT FURNISH ANY DETAILS/DOCUMENTARY EVIDENCE S WHICH WERE CALLED FOR VIDE LETTER DATED 5 TH SEPTEMBER, 2010. THE ASSESSEE WAS ALSO REQUIRED TO PRODUCE THE ORIGINAL MOA AND REG ISTRATION CERTIFICATE AND IN THE ABSENCE OF THESE DOCUMENTS, LEA RNED DIT (E) HAS OBSERVED THAT THE APPLICATION OF THE ASSESSEE FOR GRANT OF REGISTRATION CANNOT BE ENTERTAINED. AT THE TIME OF HEARING, SHR I TEJ PAL SINGH WAS PRESENT ON BEHALF OF THE ASSESSEE. HE SUBMITTED THAT DUE TO COMMUNICATION GAP THE ASSESSEE COULD NOT REPRESENT ITS CA SE BEFORE DIT (E) AND, HENCE, THE ASSESSEE MAY BE GIVEN ONE MORE OPPORTUNITY TO PRODUCE ALL THE DOCUMENTS REQUIRED BY LEARNED DIT (E) TO BE PRODUCED FOR DISPOSING OF THE ASSESSEES CASE FOR REGISTRATI ON AS WELL AS FOR GRANT OF EXEMPTION U/S 80 G. 3. ON THE OTHER HAND, IT WAS SUBMITTED BY LEARNED DR THAT THE ASSESSEE HAD BEEN GRANTED REASONABLE OPPORTUNITY BY DIT (E) AND AS THE ASSESSEE HAS NOT PRODUCED THE REQUIRED DOCUMENTS, LEA RNED DIT (E) WAS RIGHT IN REJECTING THE CLAIM OF THE ASSESSEE. 4. WE HAVE HEARD BOTH THE PARTIES ON THIS ISSUE. AFTER HEARING BOTH OF THEM AND KEEPING IN VIEW THE INTEREST OF JUSTICE, WE ARE OF THE OPINION THAT THE ASSESSEE MAY BE GRANTED ONE MORE OPPOR TUNITY TO REPRESENT ITS CASE BEFORE LEARNED DIT (E). LEARNED R EPRESENTATIVE OF THE ASSESSEE HAS CONTENDED THAT ALL THE REQUIRED DOCUMEN TS WILL BE SUBMITTED BY THE ASSESSEE TO DIT (E). IN THIS VIEW OF TH E SITUATION, WE DIRECT THE ASSESSEE TO APPEAR BEFORE DIT (E) ON 6 TH JULY, 2011 WHEN ALL THE DOCUMENTS SOUGHT FOR BY THE LEARNED DIT (E) WILL BE PRODUCED BY THE ASSESSEE AND AFTER EXAMINING THOSE DOCUMENTS LEARNED DIT (E) WILL PASS THE ORDERS WITH RESPECT TO THE REQUEST OF THE ASSESSEE FOR GRANT OF ITA NO.64/DEL/2011 3 REGISTRATION AND EXEMPTION U/S 80 G AS PER THE PROVISIO NS OF LAW. WE DIRECT ACCORDINGLY. 5. IN THE RESULT, FOR STATISTICAL PURPOSES, THE APPEAL F ILED BY THE ASSESSEE IS TREATED TO BE ALLOWED IN THE MANNER AFORESAID . THE ORDER PRONOUNCED IN THE OPEN COURT ON 15.03.20 11. SD/- SD/- [A.K. GARODIA] [I.P. BANSAL] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED, 15.03.2011. DK COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT TRUE COPY BY ORDER, DEPUTY REGISTRAR, ITAT, DELHI BENCHES