TCG Foundation, Kolkata v. DIT, Exemption, Kolkata, Kolkata

ITA 1194/KOL/2011 | misc
Pronouncement Date: 25-11-2011 | Result: Allowed

Appeal Details

RSA Number 119423514 RSA 2011
Assessee PAN AAATT3303K
Bench Kolkata
Appeal Number ITA 1194/KOL/2011
Duration Of Justice 2 month(s) 9 day(s)
Appellant TCG Foundation, Kolkata
Respondent DIT, Exemption, Kolkata, Kolkata
Appeal Type Income Tax Appeal
Pronouncement Date 25-11-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted A
Tribunal Order Date 25-11-2011
Assessment Year misc
Appeal Filed On 16-09-2011
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. 1194/KOL/2011 TCG FOUNDATION KOLKATA -VS.- DIRECTOR OF INCOME TAX (EXEMPTION) (PAN : AAATT 3303 K) KOLKATA ( '# /APPELLANT ) ( $%'# / RESPONDENT ) FOR THE APPELLANT ( '# ) : SHRI S.K. BAJAJ A.R. FOR THE RESPONDENT ( $%'# ) : SHRI S.K. ROY D.R. &' ( ) * &' ( ) * &' ( ) * &' ( ) * /DATE OF HEARING : 25.11.2011 + ) * + ) * + ) * + ) * /DATE OF PRONOUNCEMENT : 25.11.2011 - / 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 12.07.2011. 2. THE ASSESSEE-TRUST HAD FILED AN APPLICATION IN F ORM NO. 10G ON 14.12.2010. LD. DIT(EXEMPTION) REJECTED THE APPLICATION FOR GRANT O F EXEMPTION UNDER SECTION 80G(5)(VI) INTER ALIA OBSERVING AS UNDER :- ON PERUSAL OF THE APPLICATION AND THE INCOME & EXP ENDITURE ACCOUNTS FILED ALONG WITH THE APPLICATION THIS OFFI CE ISSUED NOTICE FOR HEARING ON 08.06.2011. TILL TODAY THERE IS NO COMPL IANCE. HENCE I AM NOT CONVINCED THAT THE SOCIETY HAD BEEN ENGAGED IN ANY CHARITABLE ACTIVITY. BEING AGGRIEVED THE ASSESSEE IS IN APPEAL BEFORE T HE TRIBUNAL AND HAS TAKEN THE FOLLOWING GROUNDS :- 01. FOR THAT THE ID DIT (EXEMPTION) ERRED IN REJECT ING THE APPLICATION FOR RENEWAL OF EXEMPTION U/S. 80G. THE ORDER PASSED BY HIM IS ARBITRARY ILLEGAL WITHOUT ANY BASIS UNWARRANTED WITHOUT PROVIDING A NY OPPORTUNITY AND IS ITA NO. 1194/KOL./2011 2 LIABLE TO BE CANCELLED / QUASHED / SET ASIDE. THE R ENEWAL OF EXEMPTION MAY KINDLY BE ALLOWED. 02. FOR THAT NO NOTICE OF HEARING ON 08.06.2011 HAS BEEN SERVED UPON THE ASSESSEE EVEN THE DATE OF ISSUE OF NOTICE AND THE SERVICE THEREOF HAS NOT BEEN STATED IN THE IMPUGNED ORDER. THE PURPORTED FI NDINGS OF THE ID DIT (EXEMPTION) FOR REJECTING THE APPLICATION ARE NOT B ASED ON ANY MATERIAL AND ARE CONTRARY TO THE FACTS OF THE CASE AND ARE ERRON EOUS UNJUSTIFIED UNREASONABLE AND PERVERSE. 03. FOR THAT THE REJECTION OF APPLICATION FOR RENEW AL OF EXEMPTION U/S. 80G MADE ON THE ALLEGED GROUND THAT NO CHARITABLE ACTIV ITIES WAS CARRIED OUT BY THE TRUST IS WHOLLY ERRONEOUS ARBITRARY ILLEGAL AND WITHOUT ANY BASIS. THAT THE ASSESSEE TRUST HAS CARRIED OUT CHARITABLE ACTIV ITIES. IT HAS BEEN CARRYING OUT THE CHARITABLE ACTIVITIES IN POST ALSO AND THE RENEWAL OF EXEMPTION HAS BEEN GRANTED TO IT IN EARLIER PERIOD. 04. FOR THAT THE REJECTION OF APPLICATION FOR RENEW AL OF EXEMPTION U/S. 80G OF THE ACT WAS PASSED WITHOUT GIVING ANY PROPER OPP ORTUNITY OF BEING HEARD AND IN VIOLATION OF PRINCIPAL OF NATURAL JUSTICE. T HE ORDER PASSED BY DIT (E) IS VOID AB-INITIO AND A NULLITY. 3. LD. COUNSEL FOR THE ASSESSEE-SOCIETY SUBMITTED T HAT LD. DIT (EXEMPTION) HAD NOT GRANTED ANY OPPORTUNITY TO THE ASSESSEE AND HIS ORDER IS CO MPLETELY NON-SPEAKING. THEREFORE THE MATTER MAY BE RESTORED BACK TO THE FILE OF LD. DIT(EXEMPTI ON) FOR DECIDING THE ISSUE AFRESH. 3. HAVING HEARD BOTH THE PARTIES WE FIND THAT LD. DIT(EXEMPTION) HAS NOT EXAMINED WHETHER THE ASSESSEE-SOCIETY FULFILLED THE VARIOUS CONDITIONS LAID DOWN IN SECTION 80G(5) OR NOT. THEREFORE WE RESTORE THE MATTER TO THE FILE O F 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. . / ' 0. ) 1!) $2'3 4. ORDER PRONOUNCED IN THE OPEN COURT ON 25/ 11/2011. & / 6 - 25/11/2011. SD/- SD/- [ MAHAVIR SINGH / ] [S.V. MEHROTRA/ ( . . )] JUDICIAL MEMBER/ ACCOUNTANT MEMBER/ DATED : 25/ 11/ 2011 ITA NO. 1194/KOL./2011 3 COPY OF THE ORDER FORWARDED TO: 1. TCG FOUNDATION 9B WOOD STREET 4 TH FLOOR KOLKATA-16. 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.