Sriniwas Banwarilal Saraf Charitable Trust, Kolkata V. CIT(Exemption), Kolkata, Kolkata

ITA 700/KOL/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 1475 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-08-2017
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 10-04-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ANAND R BAIWAR
• Keywords: Charitable institution; Opportunity of being heard
• Section: 80G; 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH A, KOLKATA [BEFORE SHRI P.M. JAGTAP, AM & SHRI S.S. VISWANETHRA RAVI, JM] I.T.A. NOS. 699 TO 700/KOL/2017 M/S. SRINIWAS BANWARILAL SARAF CHARITABLE TRUST..............................APPELLANT 571, NEW ALIPUR, BLOCK - N KOLKATA - 700053 [PAN : AANTS7662P] CIT (EXEMPTIONS).................................RESPONDENT 10B, MIDDLETON ROW, 6 TH FLOOR, KOLKATA - 700071 APPEARANCES BY: NONE APPEARING ON BEHALF OF THE ASSESSEE. SHRI ANAND R. BAIWAR, CIT APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : AUGUST 31, 2017 DATE OF PRONOUNCING THE ORDER : AUGUST 31, 2017 ORDER PER P.M. JAGTAP, AM THESE TWO APPEALS FILED BY THE ASSESSEE ARE DIRECTED AGAINST THE TWO SEPARATE ORDERS PASSED BY THE LD. CIT (EXEMPTIONS), KOLKATA BOTH DATED 11.01.2017 REJECTING THE APPLICATIONS OF THE ASSESSEE FOR REGISTRATION UNDER SECTION 12A, AND APPROVAL UNDER SECTION 80G OF THE ACT. 2. THE ASSESSEE IN THE PRESENT CASE IS A CHARITABLE TRUST. AN APPLICATION FOR REGISTRATION UNDER SECTION 12A OF THE ACT WAS FILED IT BEFORE THE LD. CIT (EXEMPTIONS), KOLKATA ON 30.09.2016. SINCE THE SAID APPLICATION FILED BY THE ASSESSEE WAS NOT IN THE FORM AS PRESCRIBED IN THE INCOME TAX RULES, 1962, THE SAME WAS REJECTED BY 2 I.T.A. NO. 699 & 700/KOL/2016 M/S. SRINIWAS BANWARILAL SARAF CHARITABLE TRUST THE LD. CIT (EXEMPTIONS) VIDE ORDER DATED 11.01.2017. CONSEQUENTLY THE APPLICATION FILED BY THE ASSESSEE FOR APPROVAL U/S 80G WAS ALSO REJECTED BY HIM VIDE A SEPARATE ORDER PASSED ON 11.01.2017. AGGRIEVED BY THE SAID ORDERS OF THE LD. CIT (EXEMPTIONS), THE ASSESSEE HAS PREFERRED THESE APPEALS BEFORE THE TRIBUNAL. 3. AT THE TIME OF HEARING TODAY I.E. ON 31.08.2017, NONE HAS APPEARED ON BEHALF OF THE ASSESSEE. IT IS HOWEVER OBSERVED FROM THE IMPUGNED ORDERS PASSED BY THE LD. CIT (EXEMPTIONS) THAT THE APPLICATION FILED BY THE ASSESSEE FOR REGISTRATION U/S 12A WAS REJECTED BY HIM IN LIMINE ON THE GROUND THAT THE SAID APPLICATION WAS NOT FILED BY THE ASSESSEE IN THE FORMAT PRESCRIBED IN THE INCOME TAX RULES 1962, WITHOUT GIVING ANY OPPORTUNITY TO THE ASSESSEE TO RECTIFY DEFECTS OR DEFICIENCIES IN THE APPLICATION OR WITHOUT GIVING ANY OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. IF AT ALL THE APPLICATION FILED BY THE ASSESSEE FOR REGISTRATION UNDER SECTION 12A WAS NOT IN THE PRESCRIBED FORMAT, THE LD. CIT (E), IN OUR OPINION, SHOULD HAVE GIVEN AN OPPORTUNITY TO THE ASSESSEE TO FILE ITS APPLICATION IN SUCH FORMAT IN THE INTEREST OF JUSTICE AND THIS POSITION IS NOT DISPUTED EVEN BY THE LD. CIT DR. WE, THEREFORE, SET ASIDE THE IMPUGNED ORDERS OF THE LD. CIT (E) AND REMIT THE MATTERS BACK TO HIM FOR CONSIDERING THE ISSUES RELATING TO THE CLAIM OF THE ASSESSEE FOR REGISTRATION U/S 12A AND APPROVAL U/S 80G AFRESH AFTER GIVING THE ASSESSEE PROPER AND SUFFICIENT OPPORTUNITY OF BEING HEARD. 3 I.T.A. NO. 699 & 700/KOL/2016 M/S. SRINIWAS BANWARILAL SARAF CHARITABLE TRUST 4. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 31 ST AUGUST, 2017. SD/- SD/- (S.S. VISWANETHRA RAVI) (P.M. JAGTAP) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 31/08/2017 BISWAJIT, SR. PS COPY OF ORDER FORWARDED TO: 1. M/S. SRINIWAS BANWARILAL SARAF CHARITABLE TRUST, 571, NEW ALIPUR, BLOCK N, KOLKATA 700053. 2. CIT (EXEMPTION), KOLKATA. 3. THE CIT(A) 4. THE CIT 5. DR TRUE COPY, BY ORDER, SR. P.S. / H.O.O. ITAT, KOLKATA