Hanuman Seva Charitable Trust, Howrah v. DIT (Exemption), Kolkata, Kolkata

ITA 1088/KOL/2011 | misc
Pronouncement Date: 28-12-2011 | Result: Allowed

Appeal Details

RSA Number 108823514 RSA 2011
Assessee PAN AAATH8190A
Bench Kolkata
Appeal Number ITA 1088/KOL/2011
Duration Of Justice 4 month(s) 15 day(s)
Appellant Hanuman Seva Charitable Trust, Howrah
Respondent DIT (Exemption), Kolkata, Kolkata
Appeal Type Income Tax Appeal
Pronouncement Date 28-12-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted C
Tribunal Order Date 28-12-2011
Assessment Year misc
Appeal Filed On 12-08-2011
Judgment Text
' IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : KOLKATA ( ) . . ) [BEFORE SRI S.V. MEHROTRA A.M. & SRI MAHAVIR SING H J.M.] ! ! ! ! / I.T.A NOS. 1088 & 1089/KOL/2011 HANUMAN SEVA CHARITABLE TRUST KOLKATA -VS.- DIRECTOR OF INCOME TAX (EXEMPTION) (PAN : AAATH 8190 A) KOLKATA ( '# /APPELLANT ) ( $%'# / RESPONDENT ) FOR THE APPELLANT ( '# ) : SHRI S. BANDYOPADHYAY A.R. FOR THE RESPONDENT ( $%'# ) : SHRI N. DUTTA GUPTA D.R. &' ( ) * &' ( ) * &' ( ) * &' ( ) * /DATE OF HEARING : 28.12.2011 + ) * + ) * + ) * + ) * /DATE OF PRONOUNCEMENT : 28.12.2011 - / ORDER PER SHRI S.V. MEHROTRA ACCOUNTANT MEMBER/ . . :- THESE APPEALS FILED BY THE ASSESSEE ARE AGAINST TH E ORDER OF LD. DIRECTOR OF INCOME-TAX (EXEMPTION) KOLKATA DATED 26.03.2010. 2. BRIEF FACTS OF THE CASE ARE THAT THE ASSESSEE HA D FILED APPLICATIONS IN FORM NO. 10A AND 10G DATED 29.12.2009 FOR GRANT OF REGISTRATION UNDE R SECTION 12AA AND EXEMPTION UNDER SECTION 80G(5)(VI) OF THE INCOME TAX ACT 1961. LD. DIT(EXEMPTION) IN HIS ORDER DATED 26.03.2010 IN RESPECT OF BOTH THE APPLICATIONS HAS OBSERVED THAT THE LETTER WAS ISSUED FIXING HEARING ON 18.02.2010 AT 1 P.M. BUT NONE APPEARED. THEREFORE REJECTED BOTH THE APPLICATIONS INTER ALIA OBSERVING THAT THE ASSESSEE WAS NOT INT ERESTED IN EXECUTING THE APPLICATIONS. 3. WE HAVE CONSIDERED THE SUBMISSIONS OF BOTH THE P ARTIES AND HAVE PERUSED THE RECORDS OF THE CASE. IN GROUND NO. 2 RAISED BEFORE US IT IS INTER ALIA STATED THAT THE NOTICE OF HEARING ALLEGEDLY FIXED ON 18.02.2010 HAD NEVER BEEN SERVED ON THE ASSESSEE-TRUST. WE THEREFORE IN ITA NOS. 1088 & 1089/KOL./2011 2 ORDER TO GIVE SUBSTANTIAL JUSTICE TO THE ASSESSEE S ET ASIDE BOTH THE ORDERS OF LD. DIT(EXEMPTION) REJECTING THE APPLICATIONS FOR GRANT OF REGISTRATIO N UNDER SECTION 12AA AND EXEMPTION UNDER SECTION 80G(5)(VI) AND RESTORE THE MATTER BACK TO H IS FILE FOR DECIDING THE APPLICATIONS DE NOVO AFTER PROVIDING REASONABLE OPPORTUNITY OF HEARING T O THE ASSESSEE IN ACCORDANCE WITH LAW. 3. IN THE RESULT BOTH THE APPEALS FILED BY THE ASS ESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 28/ 12 /2011. & . / - 28/12/2011. SD/- SD/- [ MAHAVIR SINGH / ] [S.V. MEHROTRA/ ( . . )] JUDICIAL MEMBER/ ACCOUNTANT MEMBER/ DATED : 28/ 12/ 2011 COPY OF THE ORDER FORWARDED TO: 1. HANUMAN SEVA CHARITABLE TRUST 249H G.T. ROAD P.O . LILUAH HOWRAH- 711 204. 2 DIRECTOR OF INCOME TAX (EXEMPTION) KOLKATA 10B M IDDLETON ROW 6 TH FLOOR KOLKATA-71 3. ADIT- KOLKATA 4. DR KOLKATA BENCHES KOLKATA (TRUE COPY) BY ORDER ASSISTANT REGISTRAR I.T.A.T. KOLKATA LAHA SR. P.S.