Mataji Charitable Trust, Kolkata V. DIT, Exemption, Kolkata, Kolkata

ITA 651/KOL/2010

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 2443 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-07-2010
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 01-04-2010
• Court: TRIBUNAL
• Department Lawyers: JYOTI KUMARI
• Assessee Lawyers: J M CHAND
• Keywords: Charitable institution; Opportunity of being heard; Set aside
• Section: 10B

Judgement Text

1 , , IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH- C , KOLKATA () BEFORE . . . . . . . . , ,, , SHRI B.R.MITTAL, JUDICIAL MEMBER. ! ! ! ! /AND . .. .' '' ' . .. .# # # #, , , , '$ , ,, , SHRI B.K.HALDAR, ACCOUNTANT MEMBER !% !% !% !% / I.T.A.NO.651/KOL/2010 MATAJI CHARITABLE TRUST PAN:AABTM0544N - ' - - VERSUS -. DIRECTOR OF INCOME-TAX (EXEMPTION) KOLKATA (() / APPELLANT ) (*+()/ RESPONDENT) () - . '/ FOR THE APPELLANT: / SHRI J.M.CHAND *+() - . ' / FOR THE RESPONDENT : / SMT. JYOTI KUMARI '/ / ORDER . .. .' '' ' . .. .# # # #, , , , '$ , ,, , SHRI B.K.HALDAR, ACCOUNTANT MEMBER . THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST T HE ORDER OF THE LEARNED DIRECTOR OF INCOME-TAX (EXEMPTION), KOLKATA 23-10-09 REFUSIN G RENEWAL OF EXEMPTION U/S.80G(5)(VI) OF THE INCOME-TAX ACT, 1961. 2. THE APPELLANT HAS TAKEN FOLLOWING GROUNDS OF AP PEAL :- 1. FOR THAT THE REJECTION OF THE APPLICATION FOR RENE WAL OF EXEMPTION U/S.80G(5)(VI) IS BAD-IN-LAW. 2. FOR THAT THE LD.DIT ERRED IN REJECTING THE APP LICATION RENEWAL OF EXEMPTION U/S.80G(5)(VI) FOR ALLEGED NON - COMPLIANCE OF HIS LETTER DTD. 20.10.2009. THE APPEL LANT DENIES RECEIPT OF THE SAID LETTER. 3. FOR THAT THE APPELLANT HAVING COMPELLED ALL THE REQUISITIONS OF THE DIT BY ITS LETTER DTD. 11.08.2009, THE LD.DI T WAS NOT JUSTIFIED IN REJECTING THE APPLICATION FOR RENEWAL . THE REJECTION IS WRONG, UNJUSTIFIED AND ARBITRARY. 4. THAT THE APPELLANT CRAVES LEAVE TO ALTER, AMEND , MODIFY ANY OF THE GROUNDS AND/OR TAKE ADDITIONAL GROUNDS BEFOR E OR AT THE TIME OF HEARING OF THIS APPEAL. 2 3. THE APPELLANT FURTHER MOVED AN ADDITIONAL GROUND ON 23-07-10, WHICH WAS NOT PRESSED. 4. WE HAVE HEARD BOTH THE PARTIES. IT IS NOTICED T HAT THE LEARNED DIRECTOR OF INCOME-TAX (EXEMPTION) KOLKATA ISSUED A LETTER DATE D 20-10-09 GIVING THE APPELLANT AN OPPORTUNITY AND PASSED THE IMPUGNED ORDER ON 23- 10-09. IN THE ABOVE CIRCUMSTANCES, WE AGREE WITH THE SUBMISSIONS OF TH E LEARNED AUTHORIZED REPRESENTATIVE FOR THE ASSESSEE THAT NO PROPER OPPO RTUNITY WAS GIVEN TO THE APPELLANT BEFORE PASSING THE IMPUGNED ORDER BY THE LEARNED DIRECTOR OF INCOME-TAX (EXEMPTION) KOLKATA. IN THIS VIEW OF THE MATTER, W E SET ASIDE THE IMPUGNED ORDER OF THE LEARNED DIRECTOR OF INCOME-TAX (EXEMPTION, KOLK ATA AND REMIT THE MATTER BACK TO HER FILE WITH THE DIRECTION THAT A FRESH ORDER BE P ASSED AS PER LAW, AFTER PROVIDING THE APPELLANT ADEQUATE OPPORTUNITY OF BEING HEARD. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. # '/ $0' 1 0' 2 #3 THIS ORDER IS PRONOUNCED IN THE OPEN COURT ON 23-0 7-10 SD/- SD/- [ . . . . . . . . ), ] ( B.R.MITTAL ), JUDICIAL MEMBER .'.#, '$ , B.K.HALDAR, ACCOUNTANT MEMBER ( (( (4$ 4$ 4$ 4$) )) ) DATE : 23.07.2010 *PP / SR. PRIVATE SECRETARY : '/ - *5 6'578- COPY OF THE ORDER FORWARDED TO: 1. (() / APPELLANT ) : MATAJI CHARITABLE TRUST 125 S.P MUKHERJEE ROAD, K OL-26. 2. (*+()/ RESPONDENT) : THE DIRECTOR OF INCOME-TAX (EXEMPTIO N), KOLKATA 10B MIDDLETON ROW, 6 TH FL., KOL-71. 3. /' / THE CIT 4. /' ( )/ THE CIT(A) 5. 92 *' / DR, KOLKATA BENCH 6. GUARD FILE +5 */ TRUE COPY, '/'0/ BY ORDER, : !; /DEPUTY REGISTRAR . 3