Shri S.N. Jain Aushadhayalaya, V. Commissioner of Income-tax I,

ITA 673/PUN/2009

• Counselvise Citation: [2010] 135 COUNSELVISE.COM (IT) 3347 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 2 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-08-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: misc
• Appeal Filed On: 04-06-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S SINGH; MRS MANJU AJWANI
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH, B PUNE BEFORE SHRI I.C. SUDHIR, JM AND SHRI D. KARUNAKAR A RAO, AM I.T.A. NO. 673/PN/2009: A.Y. 2009-10 SETH S.N. JAIN AUSHADALAYA RUGNALAYA TRUST, 118/119 SHUKRAWAR PETH, SOLAPUR PAN AAATS 5565 L APPELLANT VS. COMMISSIONER OF INCOME-TAX IV, PUNE RESPONDENT APPELLANT BY : NONE RESPONDENT BY: SHRI .S. SINGH AND MRS. MANJU AJWANI ORDER PER I.C. SUDHIR, JM THE ASSESSEE HAS QUESTIONED THE REJECTION OF APPLI CATION FOR GRANTING EXEMPTION U/S 80G(5)(VI) OF THE ACT SI NCE 1 ST APRIL 2009. 2. AFTER HAVING GONE THROUGH THE ORDER IMPUGNED, WE FIND THAT THE LEARNED CIT HAS NOT ASSIGNED ANY REASONS F OR NOT GRANTING APPROVAL OF THE BENEFITS U/S 80-G OF THE A CT WITH EFFECT FROM 1-4-2008. UNDER THESE CIRCUMSTANCES, W E SET ASIDE THE MATTER TO THE FILE OF THE LEARNED CIT TO PASS A SPEAKING ORDER AFTER AFFORDING AN OPPORTUNITY OF BE ING HEARD TO ITA NO.673/PN/2009 SETH S.N. JAIN AUSHADAYALAY AND RUIGNALAYA TRUST A.Y. 2009-10 , 2 THE ASSESSEE. THE GROUND IS THUS ALLOWED FOR STATIS TICAL PURPOSES. 3. CONSEQUENTLY, THE APPEAL IS ALLOWED FOR STATISTI CAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 31 ST AUGUST 2010. SD/- SD/- (D. KARUNAKARA RAO) (I.C. SUDHIR) ACCOUNTANT MEMBER JUDICIAL MEMBER PUNE,DATED THE 31 ST AUGUST 2010 ANKAM COPY FORWARDED TO: (1) ASSESSEE (2) DEPARTMENT (3) CIT- (A) III PUNE (4) CIT IV PUNE (5) THE D.R. ITAT B BENCH, PUNE TRUE COPY BY ORDER, ASSISTANT REGISTRAR INCOME-TAX APPELLATE TRIBUNAL, PUNE BENCHES, PUNE