Pune Construction Engg., V. CIT- II,

ITA 92/PUN/2009

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 7504 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 1 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-02-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 23-01-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: HARESHWAR SHARMA
• Keywords: Charitable institution; Opportunity of being heard
• Section: 80G; 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A , PUNE BEFORE SHRI I.C. SUDHIR (JM) AND SHRI D. KARUNAKARA RAO (AM) ITA NO. 92 /PN/20 09 ( ASSTT. YEAR : 200 9 - 10 ) PUNE CONSTRUCTION ENGINEERING RESEARCH FOUNDATION, PUNE 411 004 PAN : NOT AVAILABLE .. APPELLANT V. COMMISSIONER OF INCOME TAX II , 4 TH FLOOR, A WING PMT BLDG., COMMERCIAL COMPLEX, SHANKAR SHETH ROAD, SWARGATE, PUNE 411 037 PAN: NOT AVAILABLE . RESPONDENT APPELLANT BY : MS. DEE PA KHARE RESPONDENT BY : SHRI HA RESHWAR SHARMA ORDER PER I.C. SUDHIR J M THE APPELLANT HAS QUESTIONNED REJECTION OF APPLICATION FOR RENEWAL OF BENEFIT U/S. 80 G OF THE ACT ON SEVERAL GROUNDS. BESIDES ABOVE, THE LD. A.R. ALSO RAISED AN ADDITIONAL GROUND THAT UNDER THE AMENDED PROVIS IONS IN CLAUSE VII, SUB - SECTION (5) TO SECTION 80G WHERE ANY INSTITUTION OR FUND HAD BEEN APPROVED UNDER CLAUSE (VI) FOR THE PREVIOUS YEAR BEGINNING ON THE FIRST DAY OF APRIL 2007 AND ENDING ON THE 31 ST DAY OF MARCH 2008, SUCH INSTITUTION OR FUNDS SHALL FO R THE PURPOSE OF THE SECTION AND NOT WITHSTANDING ANYTHING CONTAINED IN THE PROVISO TO CLAUSE (15) OF SECTION 2 BE DEEMED TO HAVE BEEN ESTABLISHED FOR CHARITABLE PURPOSE FOR THE PREVIOUS YEAR BEGINNING ON THE FIRST DAY OF APRIL 2008 AND ENDING ON THE 31 ST DAY OF MARCH 2009 AND APPROVED UNDER THE SAID CLAUSE (VI) FOR THE PREVIOUS YEAR BEGINNING ON THE FIRST DAY OF APRIL 2008 AND ENDING ON THE 31 ST DAY OF MARCH 2009. THE LD. A.R. POINTED OUT THAT THE APPELLANT WAS HELD BY ITA NO . 92/PN/2009 1187 TO 1189 /PN/20 10 PUNE CONSTRUCTION ENGG. RESEAR CH FOUNDATION, A.Y.. 2009 - 10 PAGE OF 3 2 THE DEPARTMENT ELIGIBLE FOR THE BEN EFIT OF DEDUCTION U/S. 80 G OF THE ACT FOR THE PERIOD 1.4.2004 TO 31.3.2008 AND PRESENT APPLICATION FOR RENEWAL OF BENEFIT OF SECTION 80G WAS FILED FOR THE PERIOD FROM 1.4.2008 AND ONWARDS. SHE POINTED OUT THAT WHILE DECIDING THE APPLICATION FOR RENEWAL O F BENEFIT U/S. 80 G OF THE ACT, THE LD CIT SHOULD HAVE FOLLOWED THE AMENDED PROVISION U/S. 80 G (5)(VII) OF THE ACT. 2. THE LD D.R. DID NOT DISPUTE THE ABOVE SUBMISSION OF THE LD. A.R. HE, HOWEVER, TRIED TO JUSTIFY THE ACTION OF THE LD CIT IN REJECTING THE APPLICATION. CONSIDERING THE ABOVE SUBMISSION, ESPECIALLY THE ISSUE RAISED IN ADDITIONAL GROUND, WE TO MEET THE END OF JUSTICE, REMAND THE MATTER BACK TO THE FILE OF LD CIT TO CONSIDER THE APPLICATION FOR RENEWAL OF BENEFIT U/S. 80 G IN QUESTION AFRES H IN VIEW OF THE SAID AMENDED PROVISION AFTER AFFORDING OPPORTUNITY OF BEING HEARD TO THE APP LICANT IN THIS REGARD. 3. THE GROUNDS AND APPEAL ARE THUS ALLOWED FOR STATISTICAL PURPOSES. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 28 TH FEBRUARY 201 1 . SD/ - SD/ - ( D. KARUNAKARA RAO ) ACCOUNTANT MEMBER ( I.C. SUDHIR ) JUDICIAL MEMBER PUNE , DATED THE 28 TH FEBRUARY , 20 1 1 US COPY OF THE ORDER IS FORWARDED TO : 1. THE A PPELLANT 2. THE RESPONDENT 3. THE ADDL CIT, RANGE - 4, PUNE ITA NO . 92/PN/2009 1187 TO 1189 /PN/20 10 PUNE CONSTRUCTION ENGG. RESEAR CH FOUNDATION, A.Y.. 2009 - 10 PAGE OF 3 3 4 . THE D.R. A BENCH, PUNE 5 . GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL PUNE