St. Jhon Ambulance, New Delhi v. DIT (E), New Delhi

ITA 3603/DEL/2009 | misc
Pronouncement Date: 20-01-2010 | Result: Allowed

Appeal Details

RSA Number 360320114 RSA 2009
Bench Delhi
Appeal Number ITA 3603/DEL/2009
Duration Of Justice 5 month(s)
Appellant St. Jhon Ambulance, New Delhi
Respondent DIT (E), New Delhi
Appeal Type Income Tax Appeal
Pronouncement Date 20-01-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted G
Tribunal Order Date 20-01-2010
Date Of Final Hearing 20-01-2010
Next Hearing Date 20-01-2010
Assessment Year misc
Appeal Filed On 19-08-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH-G NEW DELHI BEFORE SHRI R.P. TOLANI JUDICIAL MEMBER & SHRI SHAMIM YAHYA ACCOUNTANT MEMBER I.T.A.NO.3603/DEL/2009 ST. JOHN AMBULANCE DELHI VS. DIRECTOR OF INCOME-TA X(EXEMPTION) STAFF QUARTERS COMPLEX NO.1 DELHI. RED CROSS ROAD NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI KISHORE B. SR. D.R. O R D E R PER SHAMIM YAHYA A.M. : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST ORD ER OF DIRECTOR OF INCOME- TAX (EXEMPTION) DELHI DATED 30 TH NOV. 2007. 2. THE ISSUE RAISED IS THAT THE LD. DIT (E) WAS NOT JUSTIFIED IN REJECTING THE REGISTRATION AND EXEMPTION UNDER SECTIONS 12AA AND 80G RESPECTIVELY. 3. IN THIS CASE THE LD. DIT (E) NOTED THAT THE ASS ESSEE HAD FILED APPLICATION ON 30.5.2007 IN FORM NO.10A AND 10G SEEKING REGISTRATIO N U/S 12AA AND EXEMPTION U/S 80G OF INCOME-TAX ACT. ASSESSEE WAS REQUESTED TO SUBMIT CERTAIN DOCUMENTS -2- AND DETAILS. HOWEVER NO COMPLIANCE OF THE SAME WA S MADE. HENCE LD. DIT (E) CONCLUDED AS UNDER:- 3. VIDE THIS OFFICE LETTER DATED 10.10.2007 THE A PPLICANT WAS SPECIFICALLY REQUESTED TO PRODUCE ORIGINAL MOA AND REGISTRATION CERTIFICATE. THE APPLICANT DID NOT PRO DUCE THE ORIGINAL MOA AND REGISTRATION CERTIFICATE FOR VERIF ICATION. AS PER RULE 17A OF THE I.T. RULES 1962 THE APPLICANT IS REQUIRED TO PRODUCE THE ORIGINAL INSTRUMENT UNDER WHICH THE APPLICANT WAS CREATED. IN THE ABSENCE OF INSTRUMENT THE APP LICATION SEEKING REGISTRATION U/S 12 CANNOT BE ENTERTAINED IN VIEW OF THE CLEAR PROVISIONS OF RULE 17A. 4. IN VIEW OF THE ABOVE THE APPLICATION FILED IN F ORM NO.10A FOR REGISTRATION U/S 12AA IS HEREBY REJECTED . 5. SINCE THE APPLICANT IS NOT REGISTERED U/S 12AA O F THE INCOME-TAX ACT THEREFORE THE APPLICATION FILED IN FORM NO.10G FOR EXEMPTION U/S 80G IS ALSO REJECTED. 4. AGGRIEVED BY THE ORDER OF LD. DIT (E) THE ASSES SEE IS IN APPEAL BEFORE US. IT HAS BEEN PRAYED THAT LD. DIT(E) HAS NOT GIVEN ONE MORE OPPORTUNITY TO PRODUCE THE ORIGINAL MOA AND REGISTRATION CERTIFICATE FOR VERIFICATION. IT HAS BEEN PRAYED THAT ONE MORE OPPORTUNITY MAY BE GIVEN IN THIS REGARD. 5. NONE APPEARED ON BEHALF OF THE ASSESSEE. 6. WE HAVE HEARD THE LD. D.R. AND PERUSED THE RECOR DS. UPON CAREFUL CONSIDERATION IN THE INTEREST OF JUSTICE WE ARE INCLINED TO REMI T THE ISSUE TO THE FILE OF THE DIT(E) TO -3- GRANT ONE MORE OPPORTUNITY TO THE ASSESSEE TO PRODU CE THE REQUISITE DOCUMENTS. ACCORDINGLY WE REMIT THE ISSUE TO THE FILE OF THE LD. DIRECTOR OF INCOME TAX(EXEMPTION) TO CONSIDER THE SAME AFRESH. NEEDLESS TO ADD THE A SSESSEE SHOULD BE GRANTED ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 7. IN THE RESULT APPEAL BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT UPON CONCLUSION OF HEARING ON 20.1.2010. SD/- SD/- ( R.P. TOLANI ) ( SHAMIM YAHYA) JUDICIAL MEMBER ACCOUNTA NT MEMBER DATED : 20.1.2010 VSK COPY TO: 1. APPELLANT-ASSESSEE 2. RESPONDENT-REVENUE 3. ITO (HQRS)(E) DELHI 4. DIT(E) DELHI 5. DR ITAT NEW DELHI. ASSISTANT REGISTRAR