M/s Welfare Society of the Hungry People, Vizianagaram v. The ITO, Ward-3(2), Visakhapatnam

ITA 535/VIZ/2009 | misc
Pronouncement Date: 24-03-2010 | Result: Allowed

Appeal Details

RSA Number 53525314 RSA 2009
Assessee PAN AAATW0236E
Bench Visakhapatnam
Appeal Number ITA 535/VIZ/2009
Duration Of Justice 3 month(s) 17 day(s)
Appellant M/s Welfare Society of the Hungry People, Vizianagaram
Respondent The ITO, Ward-3(2), Visakhapatnam
Appeal Type Income Tax Appeal
Pronouncement Date 24-03-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted DB
Tribunal Order Date 24-03-2010
Date Of Final Hearing 18-03-2010
Next Hearing Date 18-03-2010
Assessment Year misc
Appeal Filed On 07-12-2009
Judgment Text
PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH VISAKHAPATNAM BEFORE: SHRI SUNIL KUMAR YADAV JUDICIAL MEMBER AND SHRI BR BASKARAN ACCOUNTANT MEMBER ITA NOS.535/VIZAG/2009 ASSESSMENT YEAR: NA WELFARE SOCIETY FOR THE HUNGRY PEOPLE VIZIANAGARAM VS. ITO WARD-3(2) VISAKHAPATNAM (APPELLANT) PAN NO: AAATW 0236 E (RESPONDENT) APPELLANT BY: SHRI G.V.N. HARI CA RESPONDENT BY: SHRI SUBRATA SARKAR CIT (DR) ORDER PER SHRI SUNIL KUMAR YADAV JUDICIAL MEMBER: THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST T HE ORDER OF THE CIT DENYING RENEWAL OF EXEMPTION GRANTED EARLIER U/S 80 G OF THE ACT ON THE GROUND THAT THE SOCIETY IS CARRYING RELIGIOUS ACTIVITIES A ND NOT THE CHARITABLE ACTIVITIES. 2. ON CAREFUL PERUSAL OF THE ORDER OF THE CIT WE F IND THAT THE CIT HAS NOT ADJUDICATED THE ISSUE BY PASSING A REASONED ORDER. HE HAS NOT MENTIONED THE DETAILS OF THE ACTIVITIES ON THE BASIS OF WHICH HE HAS DRAWN AN INFERENCE THAT THE SOCIETY IS CARRYING ON RELIGIOUS ACTIVITIES. WE ARE THEREFORE OF THE VIEW THAT THE MATTER REQUIRES FRESH ADJUDICATION BY THE CIT AND A CCORDINGLY WE SET ASIDE HIS ORDER AND RESTORE THE MATTER TO HIS FILE WITH THE D IRECTION TO ADJUDICATE THE ISSUE OF RENEWAL OF THE EXEMPTION CLAIM OF THE ASSESSEE U /S 80G OF THE ACT AFRESH AFTER PAGE 2 OF 2 AFFORDING AN OPPORTUNITY OF BEING HEARD TO THE ASSE SSEE AND ALSO BY PASSING A REASONED ORDER. 4. IN THE RESULT THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. PRONOUNCED IN THE OPEN COURT ON 24-03-2010. SD/- SD/- (B R BASKARAN) (SUNIL KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER PVV/SPS VISAKHAPATNAM DATE:24 TH MARCH 2010. COPY TO 1 M/S WELFARE SOCIETY OF THE HUNGRY PEOPLE 8-18/1- 1/2 INDUSTRIAL ESTATE VIZIANAGARAM 2 THE ITO WARD-3(2) VISAKHAPATNAM 3 THE CIT I VISAKHAPATNAM 4 THE DR ITAT VISAKHAPATNAM. 5 GUARD FILE. BY ORDER SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM