Guru Kripa Se Charitable Trust, Kolkata V. DIT(E),kolkata, Kolkata

ITA 654/KOL/2013

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 99904 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 6 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-10-2015
• Appeal Filed By: Assessee
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 25-03-2013
• Court: TRIBUNAL
• Department Lawyers: NIRAJ KUMAR
• Assessee Lawyers: PUJA AGARWAL ACA
• Keywords: Charitable institution
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KOL KATA [BEFORE SHRI MAHAVIR SINGH, JM & SHRI WASEEM AHMED , AM] I.T.A NOS.653 & 654/KOL/2013 ASSESSMENT YEAR: 2012-13 GURUKRIPA SE CHARITABLE TRUST VS. DIRECTOR OF IN COME-TAX(E), KOLKATA (PAN:AABTG7926N) ( APPELLANT ) ( RESPONDENT ) DATE OF HEARING: 15.10.2015 DATE OF PRONOUNCEMENT: 15.10.2015 FOR THE APPELLANT: SMT. PUJA AGARWAL, ACA FOR THE RESPONDENT: SHRI NIRAJ KUMAR, CIT, DR ORDER PER SHRI MAHAVIR SINGH, JM: THIS APPEAL BY ASSESSEE ARE ARISING OUT OF SEPARATE ORDERS OF DIT(E), KOLKATA IN M. NOS. DIT(E)/8E/218/2012-13/3248-50 AND DIT(E)/8E /218/2012-13/3251-53 BOTH DATED 05.02.2013. 2. THE ONLY ISSUE IN THIS APPEAL OF ASSESSEE IN IT A NO. 653/K/2013 IS AGAINST THE ORDER OF DIT(E) REJECTING THE APPLICATION FOR REGIS TRATION U/S. 12AA OF THE INCOME-TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT). FOR THIS, ASSESSEE HAS RAISED FOLLOWING TWO EFFECTIVE GROUNDS I.E. GROUND NOS. 1 AND 2: 1. FOR THAT THE DIT(E) HAS ERRED IN REJECTING THE APPLICATION FOR REGISTRATION U/S. 12AA OF THE INCOME TAX ACT, 1961 SOLELY ON THE BASIS THA T THE NOTICE FOR HEARING ISSUED TO APPELLANT WAS RETURNED UNSERVED WITHOUT HAVING SPEC IFIED THE REASON FOR WHICH THE NOTICE WAS UNSERVED AND SUCH ACTION OF THE LD. DIT( E) IS ARBITRARY, UNJUSTIFIED, UNWARRANTED AND AGAINST THE FACTS OF THE CASE. 2. FOR THAT THE DIT(E) HAS ERRED IN REJECTING THE APPLICATION FOR REGISTRATION U/S. 12AA OF THE INCOME TAX ACT, 1961 WITHOUT GIVING ADEQUATE OPPORTUNITY AND ALSO WITHOUT GOING INTO THE MERITS OF THE CASE AND SUCH ACTION O F THE LD. DIT(E) IS ARBITRARY, UNJUSTIFIED, UNWARRANTED AND AGAINST THE FACTS OF T HE CASE. THE ONLY ISSUE IN THIS APPEAL OF ASSESSEE IN ITA NO . 654/K/2013 IS AGAINST THE ORDER OF DIT(E) REJECTING THE GRANT OF APPROVAL U/S. 80(G)(5 )(VI) OF THE ACT ACT). FOR THIS, ASSESSEE HAS RAISED FOLLOWING TWO EFFECTIVE GROUNDS I.E. GROUND NOS. 1 AND 2: 1. FOR THAT THE DIT(E) HAS ERRED IN REJECTING THE GRANT OF APPROVAL U/S. 80(G)(5)(VI) OF THE INCOME TAX ACT, 1961 SOLELY ON THE BASIS THAT T HE APPLICATION FOR REGISTRATION U/S. 12AA WAS REJECTED AND SUCH ACTION OF THE LD. DIT(E) IS ARBITRARY, UNJUSTIFIED, UNWARRANTED AND AGAINST THE FACTS OF THE CASE. 2 ITA NO.653/K/2013 GURUKRIPA SE SHARITABLE TRUST AY 2012-13 2. FOR THAT THE DIT(E) HAS ERRED IN REJECTING THE GRANT OF APPROVAL U/S. 80(G)(5)(VI) OF THE INCOME TAX ACT, 1961 WITHOUT GIVING ADEQUATE OP PORTUNITY AND ALSO WITHOUT GOING INTO THE MERITS OF THE CASE AND SUCH ACTION OF THE LD. DIT(E) IS ARBITRARY, UNJUSTIFIED, UNWARRANTED AND AGAINST THE FACTS OF THE CASE. 2. AT THE OUTSET, FOR BOTH THE APPEALS, LD. COUNSEL FOR THE ASSESSEE DREW OUR ATTENTION TO THE ORDERS OF DIT(E) AND STATED THAT T HE ORDERS PASSED BY HIM ARE NON- SPEAKING ORDER AND HE HAS NOT ADJUDICATED THE ISSUE S AND ALSO ADEQUATE OPPORTUNITY WAS NOT GIVEN TO THE ASSESSEE. 3. WE HAVE GONE THROUGH THE GROUNDS RAISED BY THE A SSESSEE IN BOTH THE APPEALS AND SEEN THAT NONE OF THE GROUNDS HAVE ADJUDICATED BY D IT(E) IN HIS APPELLATE ORDER. WE ALSO FIND THAT THE ORDERS OF DIT(E) ARE CRYPTIC ONE AND NON-SPEAKING. THERE IS NO IOTA OF MERITS DISCUSSED IN THE ORDERS BY DIT(E). THE DUTY OF THE DIT(E) IS TO PASS A SPEAKING ORDER AFTER CONTROVERTING ALL THE FACTS GIVEN BY A SSESSEE AND DECIDE THE ISSUE WITH REASONS. HENCE, WE QUASH THE ORDERS OF DIT(E) AND REMIT THE APPEALS BACK TO HIS FILE FOR FRESH ADJUDICATION WITH THE ABOVE DIRECTION. W E ORDER ACCORDINGLY. THE APPEALS OF ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 4. IN THE RESULT, BOTH THE APPEALS OF ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 5. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- (WASEEM AHMED) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 15TH OCTOBER, 2015 JD. SR. P.S COPY OF THE ORDER FORWARDED TO: 1 . APPELLANT GURUKRIPA SE CHARITABLE TRUST, 40, BURT ALLA STREET, 2 ND FLOOR, KOLKATA-700 007. 2 RESPONDENT DIT(E), KOLKATA. 3 . THE DDIT(E), KOLKATA 4. 5. CIT KOLKATA DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, ASSTT. REGISTRAR .