Anita Khanna Memorial, New Delhi v. DIT(E), New Delhi

ITA 4916/DEL/2010 | misc
Pronouncement Date: 14-01-2011 | Result: Allowed

Appeal Details

RSA Number 491620114 RSA 2010
Bench Delhi
Appeal Number ITA 4916/DEL/2010
Duration Of Justice 2 month(s) 3 day(s)
Appellant Anita Khanna Memorial, New Delhi
Respondent DIT(E), New Delhi
Appeal Type Income Tax Appeal
Pronouncement Date 14-01-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted A
Tribunal Order Date 14-01-2011
Date Of Final Hearing 12-01-2011
Next Hearing Date 12-01-2011
Assessment Year misc
Appeal Filed On 10-11-2010
Judgment Text
ITA NO. 4916/DEL/2010 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A NEW DELHI BEFORE SHRI R.P. TOLANI JUDICIAL MEMBER AND SHRI SHAMIM YAHYA ACCOUNTANT MEMBER I.T.A. NO. 4916/DEL/2010 A.Y. : - ANITA KHANNA MEMORIAL TRUST A-1/39 SAFDARJUNG ENCLAVE NEW DELHI 110 029 (PAN/GIR NO. : - ) VS. DIRECTOR OF INCOME TAX (EXEMPTIONS) PLOT NO. 15 3 RD FLOOR AAYAKAR BHAVAN LAXMI NAGAR DISTT. CENTRE DELHI 10 092 (APPELLANT ) (APPELLANT ) (APPELLANT ) (APPELLANT ) (RESPONDENT ) (RESPONDENT ) (RESPONDENT ) (RESPONDENT ) ASSEESSEE BY : SH. SANJAY JAIN CA DEPARTMENT BY : MRS. ANUSHA KHURANA SR. D.R. ORDER ORDER ORDER ORDER PER SHAMIM YAHYA: AM PER SHAMIM YAHYA: AM PER SHAMIM YAHYA: AM PER SHAMIM YAHYA: AM THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF THE LD. DIRECTOR OF INCOME TAX (EXEMPTIONS) DATED 15.9.20 10. 2. THE ISSUE RAISED IS THAT DIT(E) HAS ERRED IN REJE CTING THE APPLICATION FOR RENEWAL OF THE ASSESSEE U/S 80G. 3. IN THIS CASE ASSESSEE SUBMITTED AN APPLICATION O N 22.3.2010 IN FORM NO. 10G SEEKING RENEWAL OF EXEMPTION U/S 80G OF T HE IT ACT. THE DIT(E) OBSERVED THAT ASSESSEE WAS ISSUED A LETTE R DATED 21.4.2010 REQUESTING FOR SUBMITTING CERTAIN DETAILS. ASSESSE E WAS ALSO ASKED TO GIVE THE DETAILS/ DOCUMENTARY EVIDENCE OF THE CHARIT ABLE ACTIVITIES CARRIED OUT BY THE TRUST. DIT(E) OBSERVED IN RE SPONSE TO THE ABOVE ASSESSEE FILED A LETTER DATED 7.6.2010 ALONGWITH C ERTAIN DETAILS. HE OBSERVED THAT PERUSAL OF INCOME AND EXPENDITURE RE VEALS THAT IT HAS ITA NO. 4916/DEL/2010 2 CLAIMED EXPENSES ON MEDICAL ASSISTANCE AND EDUCATIONA L ASSISTANCE. HOWEVER DETAILS FURNISHED WERE INCOMPLETE AND APPEA RED TO BE INADEQUATE AS COMPARED TO PURCHASE AND SUPPLY OF MEDI CINES TO THE NEEDY. HE FURTHER OBSERVED THAT NO PRESCRIPTION O R NOTES OF DOCTORS TO PATIENTS WERE GIVEN TO WHOM MEDICINES WERE SUPP LIED. THE EDUCATIONAL ASSISTANCE WAS ALSO NOT FOUND TENABLE D UE TO LACK OF PROPER DOCUMENTARY EVIDENCE. IN THESE CIRCUMSTANCES DIT(E) HELD THAT ASSESSEES APPLICATION FOR EXEMPTION U/S 80G I S HEREBY REJECTED. 4. AGAINST THIS ORDER THE ASSESSEE IS IN APPEAL BEF ORE US. 5. ASSESSEE COUNSEL SUBMITTED THAT THE DIT(E) HAS FAI LED TO APPRECIATE THAT THE OBJECTS OF THE TRUST ARE CHARITA BLE AND NO VIOLATION OF ANY CLAUSES OF SUB-SECTION 5 OF SECTION 80G HAD BEEN POINTED OUT AND THAT THE TRUST IS REGISTERED UNDER SECTION 12A OF THE IT ACT. IT HAS FURTHER BEEN URGED THAT DIT(E ) SHOULD HAVE PROVIDED AN OPPORTUNITY OF PERSONAL HEARING. IT HA S FURTHER BEEN URGED THAT THE ORDER OF THE DIT(E) WAS IN VIOLATION OF PRI NCIPLE OF NATURAL JUSTICE AS NO OPPORTUNITY OF HEARING WAS PROVIDED T O THE ASSESSEE. 5.1 LD. DEPARTMENTAL REPRESENTATIVE ON THE OTHER HAN D RELIED UPON THE ORDER OF THE DIT(E). 6. WE HAVE CAREFULLY CONSIDERED THE SUBMISSIONS. WE FIND THAT ASSESSEE CONTINUES TO BE REGISTERED U/S 12A. DIT(E ) HAS NOT POINTED OUT ANY COGENT REASON FOR DENYING THE RENEWAL OF EX EMPTION U/S 80G. THE POINT THAT PRESCRIPTION OF DOCTORS WERE NOT AVA ILABLE IS NOT COGENT ENOUGH. MOREOVER DIT(E) HAS PASSED AN ORDER WITH OUT GIVING ASSESSEE A REASONABLE OPPORTUNITY. IN THESE CIRCU MSTANCES IN OUR CONSIDERED OPINION THE ASSESSEE PLEA IS COGENT AND HE SHOULD BE PROVIDED AN OPPORTUNITY OF BEING HEARD BY THE DIT( E). HENCE WE ITA NO. 4916/DEL/2010 3 REMIT THIS ISSUE TO THE FILES OF THE DIT(E) TO CONSI DER THE SAME AFRESH AFTER GIVING AN OPPORTUNITY TO THE ASSESSEE OF BEIN G HEARD. 7. IN THE RESULT THE APPEAL FILED BY THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 14/01/2011. SD/- SD/- [R.P. TOLANI] [R.P. TOLANI] [R.P. TOLANI] [R.P. TOLANI] [SHAMIM YAHYA] [SHAMIM YAHYA] [SHAMIM YAHYA] [SHAMIM YAHYA] JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER DATE 14/01/2011 SRB COPY FORWARDED TO: COPY FORWARDED TO: COPY FORWARDED TO: COPY FORWARDED TO: - -- - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR ITAT TRUE COPY BY ORDER DEPUTY REGISTRAR ITAT DELHI BENCHES