UPKAR SEWA SAMITY, Dausa V. CIT, Alwar

ITA 90/JPR/2011

• Counselvise Citation: 9023114 RSA 2011
• Duration Of Justice: 6 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-08-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 02-02-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 80G; 12AA

Judgement Text

1 ITA 90-11 IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH A JAIPUR BEFORE SHRI R.K. GUPTA AND SHRI N.L. KALRA ITA NO. 90/JP/2011 ASSTT. YEAR : 2010-11. UPKAR SEWA SAMITY, VS. COMMISSIONER OF INCOME-TA X, VILL. & POST : DOLIKA, MOTI DOONGARI, ALWAR. TEHSIL : SIKARAI, DAUSA. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI SUNIL MATHUR DATE OF HEARING : 03.8.11. DATE OF PRONOUNCEMENT : 19.8.2011. ORDER DATE OF ORDER : 19/08/2011. PER R.K. GUPTA, J.M. THE ASSESSEE TRUST HAS FILED THIS APPEAL AGAINST R EFUSAL OF REGISTRATION UNDER SECTION 80G OF THE ACT. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE TRUST. THE APPEAL IS DISPOSED OFF TAKING INTO CONSIDERATION THE ORDER OF LD. CIT. 3. AFTER GOING THROUGH THE ORDER OF LD. CIT, WE NOT ED THAT THIS MATTER NEEDS REVERIFICATION AS LD. CIT HAS REJECTED THE APPLICAT ION UNDER SECTION 80G BY OBSERVING THAT APPLICATION UNDER SECTION 12AA IS GRANTED. HOWEVER , REGISTRATION UNDER SECTION 80G IS REFUSED ON THE BASIS OF AOS REPORT. FROM THE ORDE R OF LD. CIT, IT IS VERY CLEAR THAT NO OPPORTUNITY WAS GIVEN TO THE ASSESSEE BEFORE REJECT ING THE APPLICATION. THE LD. CIT D/R HAS ALSO FAIRLY STATED THAT MATTER SHOULD BE SENT B ACK TO THE FILE OF LD. CIT TO PASS A SPEAKING ORDER AFTER AFFORDING A REASONABLE OPPORTU NITY OF BEING HEARD. 2 4. IN VIEW OF THE ABOVE FACTS AND CIRCUMSTANCES, WE SET ASIDE THE ORDER OF LD. CIT IN REJECTING THE APPLICATION FOR REGISTRATION UNDER SE CTION 80G AND DIRECT HIM TO PASS A FRESH SPEAKING ORDER AFTER AFFORDING REASONABLE OPPORTUNI TY OF BEING HEARD TO THE ASSESSEE. WE ORDER ACCORDINGLY. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 6. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 19. 8.2011. SD/- SD/- ( N.L. KALRA ) ( R.K. GUPTA ) ACCOUNTANT MEMBER JUDICIAL MEMBER JAIPUR, D/- COPY FORWARDED TO :- UPKAR SEWA SAMITY, DAUSA. COMMISSIONER OF INCOME-TAX, ALWAR. THE CIT (A) THE CIT THE D/R GUARD FILE (ITA NO. 90/JP/2011) BY ORDER, AR ITAT JAIPUR.