Shreekant Foundation, Kolkata v. DIT, Exemption, Kolkata, Kolkata

IN THE INCOME TAX APPELLATE TRIBUNAL BENCH - A KOLKATA ( ) BEFORE . . SHRI B.R.MITTAL JUDICIAL MEMBER. /AND . . SHRI C.D. RAO ACCOUNTANT M EMBER . / I.T.A.NO. 383/KOL/2010 SHREEKANT FOUNDATION KRISHNA BUILDING 224 AJC BOSE ROAD KOLKATA 700 017 AACTS 8439 B - - - VERSUS - . DIRECTOR OF INCOME - TAX (EXEMPTION) 10B MIDDLETON ROW KOLKATA. ( / A PPELLANT ) ( / RESPONDENT ) / FOR THE APPELLANT : / SHRI M.TIWARI AR / FOR THE RESPONDENT : / SHRI K.K.TRIPATHI DR / ORDER . . SHRI B.R.MITTAL JUDICIAL MEMBER. THE ASSESSEE TRUST HAS FILED THIS APPEAL AGAINST ORDER OF THE DIRECTOR OF INCOME - TAX (EXEMPTION) DT.17.12.2009 ON THE FOLLOWING GROUNDS. 1. THAT THE OBSERVATION OF LD. D.LT. (EXEMPTION) KOLKATA THAT THE APPLICANT DOES NOT DESERV E RENEWAL OF CERTIFICATE U/S. 80 G(5)(VI) OF I. T . ACT 1961 BECAUSE OF TOTAL NON - COMPLIANCE IS CONTRARY OF FACTS. 2. THAT THE PARTICULARS REQUISITIONED IN COURSE OF FIRST HEARING FIXED IN THE LAST WEEK OF NOVEMBER2009 WERE FURNISHED ON 21/12/2009. 3. THAT ON THE FACTS AND IN THE CIRCUMSTANCES OF T HE CASE THE ACTION OF LD. DIT (EXEMPTION) KOLKATA TO DENY RENEWAL OF EXEMPTION U/S. 80 G(5)(VI) OF I.T. ACT 1961 IS ERRONEOUS ARBITRARY AND CONTRARY TO THE SPIRIT OF LAW. 4. THAT THE APPELLANT CRAVES LEAVE TO ADD ALTER ADDUCE OR AMEND ANY GROUND ON OR AT THE TIME OF HEARING OF THE APPEAL. 2. AT THE TIME OF HEARING THE LEARNED AR OF THE ASSESSEE SUBMITTED THAT THE LEARNED DIT(E) HAS NOT RIGHTLY STATED IN THE IMPUGNED ORDER THAT THE ASSESSEE DID NOT FURNISH THE REQUISITE DOCUMENTS. THE LEARNED AR OF THE ASSESSEE REFERRED THE / I.T.A.NO.383/KOL/2010 2 COPY OF THE LETTER DT.30.10.2009 FILED BEFORE THE DIT(E) ENCLOSING THE COPIES OF (1) NOTES OF ACTIVITIES OF THE ASSESSEE TRUST (2) DETAILS OF DONATION RECEIVED AND PAID FROM AYS 2006 - 07 TO 2008 - 09 (3) DETAILS OF CORPUS DONATI ON RECEIVED IN THE LAST THREE YEARS AND (4) INCOME - TAX RETURN ACKNOWLEDGEMENTS FOR THE LAST THREE YEARS. HE FURTHER SUBMITTED THAT THE ASSESSEE ALSO FILED A LETTER ON 21.12.2009 GIVING THE DETAILS OF THE FLATS ACQUIRED BY THE ASSESSEE TRUST BY WAY OF NOMIN ATION AND THE DETAILS OF THE PAYMENTS MADE PURSUANT TO THE SPECIFIC POINTS RAISED BY THE LEARNED DIT(E) AT THE TIME OF HEARING. THE LEARNED AR OF THE ASSESSEE SUBMITTED THAT THE LEARNED DIT(E ) HAS REJECTED THE APPLICATION FOR RENEWAL U/S.80G(5) OF THE ACT WITHOUT CONSIDERING THE SAID DOCUMENTS; AND THAT THE ORDER PASSED BY THE DIT(E) IS NOT A SPEAKING ORDER. HOWEVER THE LEARNED DR SUPPORTED THE IMPUGNED ORDER OF THE LEARNED DIT(E). 3. WE HAVE CAREFULLY CONSIDERED THE SUBMISSIONS OF THE LEARNED REPRESENTATI VES OF BOTH PARTIES AND THE COPIES OF THE DOCUMENTS PLACED ON RECORD AS ALSO THE ORDER OF THE LEARNED DIT(E). IT IS A FACT THAT THE ORDER OF THE LEARNED DIT(E) IS NOT A SPEAKING ORDER PARTICULARLY IN VIEW OF THE FACT THAT THE DIT(E) HAS NOT DISCUSSED THE DOCUMENTS FILED BY THE ASSESSEE ON 30.10.2009. HOWEVER WE OBSERVE THAT THE COPY OF THE LETTER DT.21.12.2009 FILED BY THE ASSESEE GIVING THE DETAILS OF ADVANCES MADE FOR PURCHASE OF PROPERTIES WAS FILED AFTER THE ORDER PASSED BY THE LEARNED DIT(E).BE THAT AS IT MAY WE ARE OF THE CONSIDERED VIEW THAT THE MATTER BE RE - EXAMINED BY THE LEARNED DIT(E) AND THEREFORE WE SET ASIDE THE IMPUGNED ORDER OF THE LEARNED DIT(E) AND RESTORE THE MATER TO HIS FILE WITH A DIRECTION TO PASS A FRESH ORDER AFTER GIVING DUE OPP ORTUNITY OF HEARING TO THE ASSESSEE AND CONSIDERING THE DOCUMENTS FILED BEFORE HIM. 4. HENCE THE APPEAL OF THE ASSESSEE TRUST IS ALLOWED FOR STATISTICAL PURPOSES. THIS ORDER IS PRONOUNCED IN OPEN COURT ON DT. 09.04.2010 SD/ - SD/ - ( . . ) (C.D. RAO) ACCOUNTANT MEMBER ( . . ) ( B.R.MITTAL ) JUDICIAL MEMBER ( ) DATE : 0 9.04.2010 ( /) H.K.PADHEE / SNR.PRIVATE SECRETARY. / I.T.A.NO.383/KOL/2010 3 - COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT : SHREEKANT FOUNDATION KRISHNA BUILDING 224 AJC BOSE ROA D KOLKATA 700 017 2 / THE RESPONDENT - DIRECTOR OF INCOME - TAX (EXEMPTION) 10B MIDDLETON ROW KOLKATA. 3. / THE CIT 4. ( )/ THE CIT(A) 5. / DR KOLKATA BENCH 6. GUARD FILE . / TRUE COPY / BY ORDER / DEPUTY REGISTRAR .