M/s R. G. Steels Office, Kolkata V. DIT (Exemtion), Kolkata, Kolkata

ITA 753/KOL/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 91992 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 1 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-06-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: misc
• Appeal Filed On: 25-04-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAVI JAIN
• Assessee Lawyers: H V BHARADWAJ
• Section: 80G; 12AA

Judgement Text

I.T.A. NO S . 75 3 & 754 / KOL ./20 1 4 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA C BENCH, KOLKATA BEFORE SHRI P.K. BANSAL , ACCOUNTANT MEMBER AND SHRI MAHAVIR SINGH , JUDICIAL MEMBER I.T.A. NO S . 753 & 754 / KOL / 20 1 4 B UNIYAD ,....................................... . .......... ........ . APPELLANT M/S. R.G. STEEL S OFFICE, 747, DIAMOND HARBOUR ROAD, P.O. BARISHA, P.S. THAKURPUKUR, KOLKATA - 700 008 [PAN : AA CTB 1340 A ] - VS. - DIRECTOR OF INCOME TAX (EXEMPTION), ........ .. ..... . RESPONDE NT KOLKATA, 10B, MIDDLETON ROW, 6 TH FLOOR, KOLKATA - 7 00 071 APPEARANCES BY: SHRI H.V. BHARADWAJ, FCA, FOR THE ASSESSEE SHRI RAVI JAIN, CIT , D.R., FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : JUNE 1 2 , 2 01 5 DATE OF PRONOUNCING THE ORDER : JUNE 12 , 201 5 O R D E R PER P.K. BANSAL : TH E S E A PPEAL S HA VE BEEN FILED BY THE ASSESSE E AGAINST THE ORDER OF DIRECTOR OF INCOME TAX ( EXEMPTION ) , KOLKATA D ATED 25 . 0 3 .20 1 4. 2. SINCE ISSUE IN BOTH THE APPEALS ARE COMMON, THEREFORE, WE HAVE DECIDED TO DISPOSE OF THE SAME BY A COMMON ORDER FOR THE SAKE OF CONVENI ENCE. 3. ITA NO. 753/KOL/2014 RELATES TO THE REJECTION OF THE REGISTRATION BY THE DIRECTOR OF INCOME TAX (EXEMPTION) UNDER SECTION 12AA AND ITA NO. 754/KOL/2014 RELATES TO THE NOT GRANTING OF THE APPROVAL TO THE ASSESSEE BY THE DIRECTOR OF INCOME TAX (E XEMPTION) UNDER SECTION 80G(5)(VI) OF THE INCOME TAX ACT, 1961. 4. AFTER HEARING THE RIVAL SUBMISSIONS AND CAREFULLY CONSIDERING THE SAME , WE NOTED THAT THE REGISTRATION HAS NOT BEEN GRANTED TO THE ASSESSEE AND DIRECTOR OF INCOME TAX HAS ISSUED THE NOTICE FIXING THE CASE ON I.T.A. NO S . 75 3 & 754 / KOL ./20 1 4 PAGE 2 OF 2 24.10.2013 AS ON THAT DATE THERE WAS NO COMPLIANCE ON THE PART OF THE ASSESSEE AND THE ORDER HAS TO BE PASSED WITHIN SIX MONTHS. THE D IRECTOR OF I NCOME T AX (EXEMPTION) REFUSED THE REGISTRATION AND DISMISSED THE APPLICATION. IN RESPECT OF THE APPROVAL UNDER SECTION 80G IN ITA NO. 754/KOL/2014, WE NOTED THAT THE APPROVAL UNDER SECTION 80G WAS NOT GRANTED TO THE ASSESSEE AS THE ASSESSEE WAS NOT GRANTED REGISTRATION UNDER SECTION 12AA. WE, THEREFORE, IN THE INTEREST OF JUSTICE, AND FAIR PL AY TO BOTH THE PARTIES SET ASIDE THE ORDER OF DIRECTOR OF INCOME TAX (EXEMPTION) WITH THE DIRECTION THAT THE DIT(EXEMPTION) SHALL RE - DECIDE THE REGISTRATION UNDER SECTION 12AA AND THE APPROVAL UNDER SECTION 80G AFTER GIVING PROPER AND SUFFICIENT OPPORTUNIT Y TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO SUBMIT ALL THE NECESSARY INFORMATION AND COMPLY WITH THE NOTICE AS MAY BE ISSUED BY THE D IRECTOR OF I NCOME T AX (EXEMPTION) IN THIS REGARD. 4. IN THE RESULT, BOTH THE APPEALS FILED BY THE ASSESSEE ARE ALLO WED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON JUNE 12 , 201 5 . SD/ - SD/ - MAHAVIR SINGH P.K. BANSAL ( JUDICIAL MEMBER) ( ACCOUNTANT MEMBER) KOLKATA, THE 12 TH D AY OF JUNE , 201 5 COPIES T O : (1) BUNIYAAD, M/S. R.G. STEEL S OFFICE, 747, DIAMOND HARBOUR ROAD, P.O. BARISHA, P.S. THAKURPUKUR, KOLKATA - 700 008 (2) DIRECTOR OF INCOME TAX (EXEMPTION), KOLKATA, 10B, MIDDLETON ROW, 6 TH FLOOR, KOLKATA - 700 071 ( 3 ) DIRECTOR OF INCOME TAX ( 4 ) THE DEPARTMENTAL REPRESENTATIVE ( 5 ) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL KOLKATA B ENCHES, KOLKATA LAHA/SR. P.S .