Hanuman Pershad Bagla Charitable Trust, Kolkata v. DIT, Exemption, Kolkata, Kolkata

ITA 1026/KOL/2011 | misc
Pronouncement Date: 21-11-2011 | Result: Allowed

Appeal Details

RSA Number 102623514 RSA 2011
Assessee PAN AAATH1880R
Bench Kolkata
Appeal Number ITA 1026/KOL/2011
Duration Of Justice 4 month(s)
Appellant Hanuman Pershad Bagla Charitable Trust, Kolkata
Respondent DIT, Exemption, Kolkata, Kolkata
Appeal Type Income Tax Appeal
Pronouncement Date 21-11-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted A
Tribunal Order Date 21-11-2011
Assessment Year misc
Appeal Filed On 21-07-2011
Judgment Text
' IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : KOLKATA ( ) . . ) [BEFORE SRI S.V. MEHROTRA A.M. & SRI MAHAVIR SING H J.M.] ! ! ! ! / I.T.A NO. 1026/KOL/2011 HANUMAN PERSHAD BAGLA CHARITABLE TRUST KOLKATA -VS.- DIRECTOR OF INCOME TAX (EXEMPTION) (PAN : AAATH 1880 R) KOLKATA ( '# /APPELLANT ) ( $%'# / RESPONDENT ) FOR THE APPELLANT ( '# ) : SHRI D.S. DAMLE A.R. FOR THE RESPONDENT ( $%'# ) : SHRI S.K. ROY D.R. & / ORDER PER SHRI S.V. MEHROTRA ACCOUNTANT MEMBER/ . . :- THIS APPEAL FILED BY THE ASSESSEE IS AGAINST THE O RDER OF LD. DIRECTOR OF INCOME-TAX (EXEMPTION) KOLKATA DATED 26.05.2011. 2. THE ASSESSEE-TRUST HAD FILED AN APPLICATION IN F ORM NO. 10G ON 10.11.2010. LD. DIT(EXEMPTION) REJECTED THE APPLICATION FOR GRANT O F EXEMPTION UNDER SECTION 80G(5)(VI) INTER ALIA OBSERVING THAT SINCE CREATION THE ASSESSEE-T RUST HAS NOT CARRIED OUT ANY WORK OF PUBLIC UTILITY. BEING AGGRIEVED THE ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL AND HAS TAKEN THE FOLLOWING GROUNDS :- (1)ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CAS E AND IN LAW THE DIRECTOR OF INCOME TAX (EXEMPTION) ERRED IN PASSING AN ORDER UN DER SECTION 80G(5)(VI) REJECTING THE APPLICATION MADE BY THE APPELLANT FOR GRANT OF CERTIFICATE UNDER SECTION 80G(5)(VI) OF THE I.T. ACT 1961. (2) ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CA SE AND IN LAW THE DIRECTOR OF INCOME TAX (EXEMPTION) ERRED IN REJECTING THE GRANT OF CERTIFICATE U/S 80G(5)(VI) SINCE THE APPELLANT HAD NOT VIOLATED ANY OF THE PROVISIONS OF SECTION 80G(5) AND THEREFORE THE DIT(EXEMPTION) BE DIRECT ED TO GRANT THE CERTIFICATE UNDER SECTION 80G(5)(VI) OF THE I.T. ACT 1961. 3. HAVING HEARD BOTH THE PARTIES WE FIND THAT LD. DIT(EXEMPTION) HAS NOT EXAMINED WHETHER THE ASSESSEE-TRUST FULFILLED THE VARIOUS CO NDITIONS LAID DOWN IN SECTION 80G(5) OR NOT. ITA NO. 1026/KOL./2011 2 THEREFORE WE RESTORE THE MATTER TO THE FILE OF LD. DIT(EXEMPTION) TO CONSIDER THE APPLICATION FOR GRANT OF REGISTRATION UNDER SECTION 80G AFRESH IN ACCORDANCE WITH LAW. 4. IN THE RESULT THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ' ( ) *' + !+ $-). /. ORDER PRONOUNCED IN THE OPEN COURT ON 21/ 11/2011. 1 ( 2 & 21/11/2011. SD/- SD/- [ MAHAVIR SINGH / ] [S.V. MEHROTRA/ ( . . )] JUDICIAL MEMBER/ ACCOUNTANT MEMBER/ DATED : 21/ 11/ 2011 COPY OF THE ORDER FORWARDED TO: 1. HANUMMAN PERSHAD BAGLA CHARITABLE TRUST 302 CENTU RY TOWERS 45 SHAKESPEARE SARANI KOLKATA-17. 2 DIRECTOR OF INCOME TAX (EXEMPTION) 10B MIDDLETON ROW 6 TH FLOOR KOLKATA-700 071. 3. DIT WB- KOLKATA 4. DR KOLKATA BENCHES KOLKATA (TRUE COPY) BY ORDER ASSISTANT REGISTRAR I.T.A.T. KOLKATA LAHA SR. P.S.