Gutiram Dhanuka Charitable Trust, Kolkata V. DIT, Exemption, Kolkata, Kolkata

ITA 807/KOL/2010

• Counselvise Citation: 80723514 RSA 2010
• Duration Of Justice: 1 year(s) 1 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-06-2011
• Appeal Filed By: Assessee
• Bench Allotted: A
• Next Hearing Date: 01-06-2011
• Assessment Year: misc
• Appeal Filed On: 23-04-2010
• Court: TRIBUNAL
• Department Lawyers: H N SINGH
• Assessee Lawyers: S L KOCHAR
• Keywords: Charitable institution; Opportunity of being heard

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL, BEN CH A, KOLKATA () BEFORE , , , , , SHRI MAHAVIR SINGH, JUDICIAL MEMBER. /AND . .. . ! ! ! !. .. . , '# SHRI C.D.RAO, ACCOUNTANT MEMBER $ $ $ $ / ITA NO . 807/KOL/2010 %& '(/ ASSESSMENT YEAR : (*+ / APPELLANT ) GUTIRAM DHANUKA CHARITABLE TRUST, KOLKATA (PAN: AAATG 6755 G) - % - - VERSUS - . (-.*+/ RESPONDENT ) D.I.T., EXEMPTION, KOLKATA *+ / 0 '/ FOR THE APPELLANT: SHRI S.L.KOCHAR -.*+ / 0 '/ FOR THE RESPONDENT: SHRI H.N.SINGH '1 / ORDER ( (( ( . .. . ! ! ! !. .. . ) )) ), , , , '# PER SHRI C.D.RAO, AM THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE O RDER DATED 15.03.2010 OF THE DIRECTOR OF INCOME TAX, EXEMPTION, KOLKATA. 2. THE ONLY ISSUE RAISED BY THE ASSESSEE IS R ELATING TO THE RENEWAL OF EXEMPTION U/S 80G(5)(VI) OF THE I.T.ACT, 1961. 3. AT THE TIME OF HEARING, THE LD. COUNSEL APPEA RING ON BEHALF OF THE ASSESSEE CONTENDED THAT THE LD. D.I.T., EXEMPTION, KOLKATA H AS NOT RENEWED THE REGISTRATION U/S 80G(5)(VI) OF THE IT ACT WITHOUT GIVING ANY SPEAKIN G ORDER THOUGH ALL THE PARTICULARS AS MENTIONED IN THE REJECTION ORDER ARE AVAILABLE O N THE RECORDS OF THE REVENUE. HE, THEREFORE, REQUESTED TO SET ASIDE THE MATTER TO THE D.I.T., EXEMPTION FOR FRESH CONSIDERATION. 2 4. ON THE OTHER HAND, THE LD. DR APPEARING ON BEHALF OF THE REVENUE HAS NOT RAISED ANY OBJECTION FOR SETTING ASIDE THE ISSUE. 5. AFTER HEARING THE RIVAL SUBMISSIONS AND ON PE RUSAL OF THE IMPUGNED ORDER THE MAIN CONTENTION OF THE LD. D.I.T., EXEMPTION, KOLKA TA IS THAT THE LOWER AUTHORITIES HAVE NOT RECOMMENDED FOR THE RENEWAL AND THE DOCUME NTS RELATING TO THE A.YRS. 2008- 09 AND 2009-2010 HAD NOT BEEN PRODUCED. IN OUR CONS IDERED OPINION, THIS WILL NOT BE A SUFFICIENT CAUSE FOR REJECTION OF THE RENEWAL. THER EFORE, IN THE INTEREST OF JUSTICE, WE SET ASIDE THE ISSUE TO THE D.I.T., EXEMPTION, KOLKA TA FOR FRESH CONSIDERATION AS PER THE MATERIAL AVAILABLE ON RECORD, AS PER LAW AFTER GIVI NG A REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 6. IN THE RESULT THE APPEAL OF THE ASSESSEE I S ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 01.06.2011. SD/- SD/- MAHAVIR SINGH, JUDICIAL MEMBER . .. . ! ! ! !. .. . , ,, , '# '# '# '# , C.D.RAO, ACCOUNTANT MEMBER. ( (( (!# !# !# !#) )) ) DATE: 01.06.2011 '1 / -2 3'2'4- COPY OF THE ORDER FORWARDED TO: 1. GUTIRAM DHANUKA CHARITABLE TRUST, C/O S.L.KOCHAR, A DVOCATE, 86, CANNING STREET, KOLKATA-1. 2 THE D.I.T., EXEMPTION, KOLKATA 3. THE CIT, 4. THE CIT(A)- KOLKATA 5. DR, KOLKATA BENCHES, KOLKATA .2 -/ TRUE COPY, '1%9/ BY ORDER, DEPUTY /ASST. REGISTRAR , ITAT, KOLKATA BENCHES R.G.(.P.S.) 3