Shree Ved Purush Bhagwan Triamkeshwar Panchanan Mahadev Dharmarth Trust, Ludhiana v. CIT-I, Ludhiana

ITA 172/CHANDI/2011 | misc
Pronouncement Date: 30-03-2011 | Result: Allowed

Appeal Details

RSA Number 17221514 RSA 2011
Assessee PAN AAETS2784H
Bench Chandigarh
Appeal Number ITA 172/CHANDI/2011
Duration Of Justice 1 month(s) 14 day(s)
Appellant Shree Ved Purush Bhagwan Triamkeshwar Panchanan Mahadev Dharmarth Trust, Ludhiana
Respondent CIT-I, Ludhiana
Appeal Type Income Tax Appeal
Pronouncement Date 30-03-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted B
Tribunal Order Date 31-03-2011
Date Of Final Hearing 28-03-2011
Next Hearing Date 28-03-2011
Assessment Year misc
Appeal Filed On 14-02-2011
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL: B BENCH: CH ANDIGARH BEFORE HONBLE SHRI D K SRIVASTAVA AM AND HONBLE MS. SUSHMA CHOWLA JM ITA NO. 172/CHANDI/2011 SHREE VED PURUSH BHAGWAN TRIAMKESHWAR V. C.I.T.-I LUDHIANA PANCHANAN MAHADEV DHARMARTH TRUST VED MANDIR DARESI ROAD LUDHIANA PAN: AAETS 2784 H APPELLANT BY: SHRI HARI OM ARORA RESPONDENT BY: SMT.SARITA KUMARI ORDER D K SRIVASTAVA: THE APPEAL FILED BY THE ASSESSEE-TR UST IS DIRECTED AGAINST THE ORDER PASSED BY THE LD. CIT ON 21.1.111 U/S 80-G OF THE I -T ACT READ WITH RULE 11AA(5) OF THE INCOME- TAX RULES ON THE FOLLOWING GROUNDS: 1 THAT THE IMPUGNED ORDER HAS BEEN PASSED BY THE L D. CIT WITHOUT PROPER APPLICATION OF MIND AS SUCH IT IS NOT SUSTAINABLE IN LAW AND FACTS OF THE CASE. 2 THAT THE LD. CIT IS NOT JUSTIFIED IN DECLINING T O GRANT APPROVED TO THE APPELLANT TRUST U/S 80G OF INCOME-TAX ACT AND REJEC TING APPELLANTS APPLICATION FOR REGISTRATION. 3 THAT THE LD. CIT IS NOT JUSTIFIED IN HOLDING THA T ALTHOUGH THE APPLICANT HAS CLAIMED CONTINUITY OF APPROVAL U/S 80G IT IS A NEW LEGAL ENTITY APPLICATION FOR EXEMPTION U/S 80G CANNOT BE GRANTED. THE FINDING I S MISPLACED UNTENABLE AND CONTRARY TO THE FACTS OF THE APPELLANTS CASE. THE ORDER REJECTING APPLICATION FOR REGISTRATION HAS BEEN PASSED IN HASTE WITHOUT LOOKI NG THE RECORDS AND APPRECIATING THE FACTS OF THE CASE PROPERLY. 4. THAT THE IMPUGNED ORDER HAS BEEN PASSED BY THE LD. CIT WITHOUT GIVING ADEQUATE AND REASONABLE OPPORTUNITY TO THE APPELLAN T FOR REPRESENTATION AND PROPERLY REPLY. THE NOTICE FOR HEARING WAS GIVEN O N TELEPHONE ON 20.1.2011 AT ABOUT 4 PM AND THE APPELLANTS COUNSEL WAS ASKED TO ATTEND THE HEARING ON THE SAME DATE AT ABOUT 5 PM. THE ORDER HAS BEEN PASSED WITHOUT APPRECIATING FACTS OF THE CASE PROPERLY AND LAW WHICH HAS RESULTED IN ERRONEOUS ORDER AND UNTENABLE CONCLUSION. 5 THAT THE ORDER IS CONTRARY TO LAW AND FACT OF TH E CASE. 2. IN SUPPORT OF APPEAL THE LD. COUNSEL FOR THE AS SESSEE REITERATED THE GROUNDS OF APPEAL AND THE FACTS STATED IN GROUND NO. 4. HE SUB MITTED THAT THE ASSESSEE WAS ASKED OVER TELEPHONE AT 4.00 PM ON 21.1.2011 TO APPEAR BE FORE THE LD. CIT AT 5.00 PM ON THAT VERY DAY. HE SUBMITTED THAT THE ASSESSEE DID NOT HA VE ANY EFFECTIVE OPPORTUNITY OF BEING HEARD WHICH WAS EVIDENT FROM THE FACTS AS AFORE-STA TED AND THEREFORE THE ORDER PASSED BY THE LD. CIT SHOULD BE SET ASIDE. 3. IN REPLY THE DR SUPPORTED THE ORDER PASSED BY TH E LD. CIT. 4. WE HAVE HEARD BOTH THE PARTIES AND CAREFULLY CON SIDERED THEIR SUBMISSIONS. THE FACTS STATED IN GROUND NO. 4 ARE PART OF GROUNDS OF APPEAL WHICH HAVE BEEN DULY VERIFIED BY THE ASSESSEE. NO MATERIAL HAS BEEN PLACED BEFORE US TO REBUT THE AFORESAID FACTS. IT IS SHREE VED PURUSH BHAGWAN TRIAMKEKSHWAR PANCHANAN MAHADEV DHARMARTH TRUST LDH. V. CIT 172/CHANDI/2011 2 2 THEREFORE QUITE EVIDENT THAT PROPER OPPORTUNITY OF HEARING WAS NOT GIVEN TO THE ASSESSEE- TRUST. IN THIS VIEW OF THE MATTER THE ORDER PASSED BY THE LD. CIT IS SET ASIDE AND THE MATTER IS RESTORED TO HIS FILE FOR FRESH DECISION I N CONFORMITY WITH LAW AFTER GIVING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. APPEAL FILED BY THE ASSESSEE-TRUST IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 30 MARCH 2011 SD/- SD/- (SUSHMA CHOWLA) (D K SRIVASTAVA) JUDICIAL MEMBER ACCOUNTANT MEMBER CHANDIGARH: THE 30 MARCH 2011 SURESH COPY TO: 1. THE APPELLANT SHREE VED PURUSH BHAGWAN TRIAMKES HWAR PANCHANAN MAHADEV DHARMARTH TRUST LUDHIANA 2. THE RESPONDENT C.I.T.-I LUDHIANA 3. THE CIT(A) LUDHIANA 4. THE LD. CIT 5. THE D.R INCOME-TAX DEPARTMENT CHANDIGARH TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT CHANDIGARH