North Zone Chapter of The Urological Society of India, New Delhi V. DIT (E), New Delhi

ITA 817/DEL/2011

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 3632 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-06-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Next Hearing Date: 29-06-2011
• Assessment Year: misc
• Appeal Filed On: 11-02-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: Y KAKKAR
• Section: 80G; 12A; 12AA

Judgement Text

ITA NO. 817/DEL/2011 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH E NEW DELHI BEFORE SHRI C.L. SETHI, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER I.T.A. NO. 817/DEL/2011 A.Y. : ---- NORTH ZONE CHAPTER OF THE UROLOGICAL, SOCIETY OF INDIA, VIKAS KUNJ, NEW DELHI (PAN : ----) VS. DIRECTOR OF INCOME TAX (E), PLOT NO. 15, 3 RD FLOOR, AAYKAR BHAVAN, LAXMI NAGAR, DISTRICT CENTRE, DELHI (APPELLANT ) (APPELLANT ) (APPELLANT ) (APPELLANT ) (RESPONDENT ) (RESPONDENT ) (RESPONDENT ) (RESPONDENT ) ASSEESSEE BY : SH. R.S. SINGHVI, CA DEPARTMENT BY : MS. Y. KAKKAR, SR. D.R. ORDER ORDER ORDER ORDER PER SHAMIM YAHYA: AM PER SHAMIM YAHYA: AM PER SHAMIM YAHYA: AM PER SHAMIM YAHYA: AM THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST T HE ORDER OF THE LD. DIRECTOR OF INCOME TAX (EXEMPTIONS), DELHI DATED 11.11.2010. 2. THE ISSUE RAISED READ AS UNDER:- THAT ON THE FACTS AND CIRCUMSTANCES OF THE CASE, DI T(E) WAS NOT JUSTIFIED IN REJECTING CLAIM OF REGISTRATION U/S. 12A A WITHOUT PROPER AND REASONABLE OPPORTUNITY. ITA NO. 817/DEL/2011 2 THAT NOTICE DATED 21.9.2010 AND 12.10.2010 WERE NOT SERVED ON THE ASSESSEE AND AS SUCH NON-COMPLIANCE WAS ON GENU INENESS AND BONAFIDE GROUNDS. 3. IN THIS CASE THE ASSESSEE FILED TWO APPLICATION ON 2.6.2010 IN FORM NOS. 10 & 10G FOR SEEKING REGISTRATION U/S. 12A AND 80G OF THE INCOME TAX ACT, 1961, RESPECTIVELY. DIT(E) NOTED THAT DATE FOR HEARING WAS FIXED FOR 30.9.2010, NOBODY ATTENDED N OR ANY DETAILS WERE FILED. ANOTHER DATE WAS FIXED FOR HEARING ON 25.10.2010, BUT NOBODY APPEARED. DIT(E) PROCEEDED TO HOLD THAT GE NUINENESS OF THE CLAIM OF THE SOCIETY TO BE A CHARITABLE SOCIETY IS N OT ESTABLISHED. HENCE, HE HELD THAT THE APPLICATION FILED BY THE AS SESSEE FOR GRANT OF REGISTRATION U/S 12AA IS HEREBY REJECTED. 4. AGAINST THE ABOVE ORDER THE ASSESSEE IS IN APPEA L BEFORE US. 5. IT HAS BEEN URGED THAT THE ASSESSEES CLAIM HAS BEEN REJECTED WITHOUT GIVING PROPER AND REASONABLE OPPORTUNITY. WE HAVE HEARD BOTH THE COUNSEL AND PERUSED THE RECORDS. BOTH TH E COUNSEL FAIRLY AGREED THAT THE INTEREST OF JUSTICE WILL BE SERVED, IF AN OPPORTUNITY IS GRANTED TO THE ASSESSEE TO APPEAR BEFORE THE DIT(E) . ACCORDINGLY, THE MATTER STANDS REMITTED TO THE FILES OF THE DIT(E) TO CONSIDER THE ITA NO. 817/DEL/2011 3 ASSESSEES APPLICATION AFRESH. NEEDLESS TO ADD TH AT THE ASSESSEE SHOULD BE GRANTED ADEQUATE OPPORTUNITY OF BEING HEA RD. 6. IN THE RESULT, APPEAL FILED BY THE ASSESSEE STA NDS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 29/6/2011 UPO N CONCLUSION OF HEARING. SD/ SD/ SD/ SD/- -- - SD/ SD/ SD/ SD/- -- - [ [[ [C.L. SETHI C.L. SETHI C.L. SETHI C.L. SETHI] ]] ] [SHAMIM YAHYA] [SHAMIM YAHYA] [SHAMIM YAHYA] [SHAMIM YAHYA] JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER DATE 29/6/2011 SRB COPY FORWARDED TO: COPY FORWARDED TO: COPY FORWARDED TO: COPY FORWARDED TO: - -- - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, DEPUTY REGISTRAR, ITAT, DELHI BENCHES