Appeal details
Counselvise Citation
[2018] 124 COUNSELVISE.COM (IT) 6108 (ITAT-KOLKATA)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
4 month(s) 11 day(s)
Appellant
Respondent
Appeal Type
Miscellaneous Application
Pronouncement Date
12-01-2018
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
A
Assessment Year
misc
Appeal Filed On
31-08-2017
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA A BENCH, KOLKATA [BEFORE SRI ABY T. VARKEY , HONBLE JUDICIAL M EMBER & SRI M. BALAGANESH , HONBLE ACCOUNTANT MEMBER ] M.A. NO. 151 /KOL/201 7 A/O I.T.A. NO. 729 /KOL/201 6 GOBIND RAM GOEL CHARITABLE TRUST. .. .. ... APPELLANT 7, RABINDRA SARANI 1 ST FLOOR ROOM NO.2 KOLKATA 700 001 [PAN: AABTG 1121 D] CIT (EXEMPTIONS), KOLKATA. RESPONDENT 10B, MIDDLETON ROW 6 TH FLOOR KOLKATA 700 071 APPEARANCES BY: SHRI S.M. SURANA, ADVOCATE , APPEAR ED ON BEHALF OF THE ASSESSEE. SHRI ARINDAM BHATTACHARYA , ADDL. CIT , DR APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : JANUARY 12 TH , 201 8 DATE OF PRONOUNCING THE ORDER : JANUARY 12 TH , 201 8 O R D E R PER M. BALAGANESH : - BY VIRTUE OF THIS MISCELLANEOUS APPLICATION, THE ASSESSEE SEEKS TO MODIFY THE ORDER PASSED BY THIS TRIBUNAL IN I.T.A. NO. 728 & 729/KOL/2016, DT. 18/08/2017, INASMUCH AS THERE WAS NO FINDING GIVEN BY THIS TRIBUNAL WITH REGARD TO THE APPEAL FILED BY THE ASSESSEE FOR DENIAL OF EXEMPTION U/S 80G OF THE ACT. 2. WE HAVE HEARD RIVAL CONTENTIONS, WE FIND THAT THE ASSESSEE HAD ORIGINALLY PREFERRED TWO SEPARATE APPEAL S BEFORE US. FIRSTLY ON THE GROUND OF CANCELLATION OF REGISTRATION U/S 12AA OF THE ACT, BY THE LD. CIT(E) AND SECONDLY ON THE DENIAL OF EXEMPTION U/S 80G OF THE ACT, BY THE LD. CIT(E). 2 M.A. NO. 151/KOL/2017 A/O I.T.A. NO. 729/KOL/2016 GOBIND RAM GOEL CHARITABLE TRUST 3. THIS TRIBUNAL, WHILE DISPOSING OF THESE APPEALS HAD HELD THAT ACTION OF THE LD. CIT(E), OF CANCELLING THE REGISTRATION U/S 12A OF THE ACT, DESERVES TO BE QUASHED IN THE FACTS AND CIRCUMSTANCES OF THE CASE. HENCE, CONSEQUENTLY THE ASSESSEE WOULD BE ELIGIBLE FOR EXEMPTION U/S 80G OF THE ACT. AS ADMITTEDLY, THE EXEMPTION U/S 80G OF THE ACT, WAS WITHDRAWN FROM THE ASSESSEE ONLY DUE TO CANCELLATION OF REGISTRATION U/S 12A OF THE ACT. THIS MISTAKE WAS RIGHTLY POINTED OUT BY THE LD. A/R, BEFORE US AND HENCE WE DEEM IT FIT TO MODIFY OUR ORDER IN PARAGRAPH NO. 6.5. AS UNDER: - 6.5. .WE, THEREFORE, ARE OF THE VIEW THAT THE CANCELLATION OF THE REGISTRATION GRANTED TO THE ASSESSEE U/S 12A OF THE ACT, CANNOT BE SUSTAINED AND THE IMPUGNED ORDER PASSED U/S 12AA (3) OF THE ACT IS HEREBY QUASHED. CONSEQUENTLY, THE ORDER PASSED BY THE LD . CIT(EXEMPTIONS), WITHDRAWING THE EXEMPTION U/S 80G OF THE ACT, IS ALSO HEREBY QUASHED. ACCORDINGLY, THE GROUNDS RAISED BY THE ASSESSEE ARE ALLOWED. 4. IN THE RESULT, THIS MISCELLANEOUS APPLICATION PREFERRED BY THE ASSESSEE IS ALLOWED. KOLKATA, THE 12 TH DAY OF JANUARY , 201 8 . SD/ - SD/ - [ ABY T. VARKEY ] [ M. BALAGANESH ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 12 . 01 .201 8 {SC SPS} 3 M.A. NO. 151/KOL/2017 A/O I.T.A. NO. 729/KOL/2016 GOBIND RAM GOEL CHARITABLE TRUST COPY OF THE ORDER FORWARDED TO: 1. GOBIND RAM GOEL CHARITABLE TRUST 7, RABINDRA SARANI 1 ST FLOOR ROOM NO.2 KOLKATA 700 001 2. CIT (EXEMPTIONS), KOLKATA 10B, MIDDLETON ROW 6 TH FLOOR KOLKATA 700 071 3. CIT(A) - 4. CIT - , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SENIOR PRIVATE SECRETARY HEAD OF OFFICE/ D .D.O. ITAT, KOLKATA BENCHES
