Birendra Choraria Charitable Trust, Kolkata v. DIT, Exemption, Kolkata, Kolkata

ITA 403/KOL/2010 | 2009-2010
Pronouncement Date: 31-03-2010

Appeal Details

RSA Number 40323514 RSA 2010
Assessee PAN AAATB5404F
Bench Kolkata
Appeal Number ITA 403/KOL/2010
Duration Of Justice 1 month(s) 4 day(s)
Appellant Birendra Choraria Charitable Trust, Kolkata
Respondent DIT, Exemption, Kolkata, Kolkata
Appeal Type Income Tax Appeal
Pronouncement Date 31-03-2010
Appeal Filed By Assessee
Bench Allotted A
Tribunal Order Date 31-03-2010
Date Of Final Hearing 31-03-2010
Next Hearing Date 31-03-2010
Assessment Year 2009-2010
Appeal Filed On 24-02-2010
Judgment Text
IN THE INCOME - TAX APPELLATE TRIBUNAL A BENCH : KOLKATA BEFORE HON. SHRI B.R. MITTAL JM AND HON. SHRI B. K. HALDAR AM ITA NO. 403 (KOL) OF 20 10 : ASSESSMENT YEAR : 200 9 - 1 0 BIRENDRA CHORARIA CHARITABLE TRUST - VS. - DIRECTOR OF INCOME TAX [EXEMPTION] KOLKATA [PAN : A AATB5404F ] KOLKATA. [APPELLANT] [RESPONDENT] APPELLANT BY : SHRI SOUMITR A CHOUDHURY RESPONDENT BY : SHRI SANJAY BARA SR. D.R. PER B. R. MITTAL JM THE ASSESSEE - TRUST HAS FILED THIS APPEAL AGAIN ST THE ORDER OF THE LD. DIT[EXEMPTION] KOLKATA D ATED 06 . 11 .2009 VIDE WH I CH THE LD. DIT[EXE MPTION] HAS REFUSED THE RENEWAL OF EXEMPTION U/S. 80G(5)(VI) OF THE INCOME TAX ACT. 2. WE HAVE HEARD THE LD. REPRESENTATIVES OF THE PARTIES AND HAVE PERUSED THE IMPUGNED ORDER OF THE DIT[EXEMPTION] . WE OBSERVE THAT THE LD. DIT[EXEMPTION] ISSUED LETTER TO THE ASSESSEE - T RUST DATED 06.11.2009 AND HAS STATED THAT THERE IS NO COMPLIANCE FROM THE ASSESSEE - TRUST TILL DATE . WE OBSERVE TH AT THE DATE OF ORDER ITSELF IS ATED 06.11.2009. THEREFORE WE FIND SUBSTANCE IN THE SUBMISSION OF THE LD. AUTHORISED REPRESENTAT IVE OF THE ASSESSEE THAT THE APPLICATION OF THE ASSESSEE - TRUST FOR RENEWAL OF EXEMPTION APPLIED U/S. 80G(5) HAS BEEN REJECTED WITHOUT GIVIN G DUE OPPORTUNITY OF HEARING. HENCE WE SET ASIDE THE IMPUGNED ORDER OF THE LD. DIT[EXEMPTION] AND RESTORE THE MATTER FOR FRESH CONSIDERATION WITH A DIRECTION THAT THE MATTER BE CONSIDERED AFTER GIVING DUE OPPORTUNITY OF HEARING AND CONSIDERING SUCH EVIDENCES AS MAY BE FILED BY THE ASSESSEE. HENCE THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORD ER PRONOUNCED IN THE OPEN COURT ON 3 1. 03. 2010. SD/ - SD/ - [ B. K. HALDAR ] [ B. R. MITTAL ] ACC OUNTANT MEMBER JUDICIAL MEMBER DATED : 3 1 ST MARCH 2010. 2 COPY FORWARDED TO THE - 1. BIRENDRA CHORARIA CHARITABLE TRUST 53 RADHA BAZAR LANE 2 ND FLOOR KOLKATA - 700 001. 1 . DIRECTOR OF INCO ME TAX (EXEMPTION) 10B MIDDLETON ROW KOLKATA - 700 071. 2 . CIT(A) - KOLKATA. (4) CIT - KOLKATA. 5 . D.R. I.T.A.T. KOLKATA. (TRUE COPY) BY ORDER DEPUTY REGISTRAR (KKC) I.T.A.T. KOLKATA.