Manik Chand Dugar Charitable Trust, Kolkata v. DIT, Exemption, Kolkata, Kolkata

ITA 607/KOL/2010 | 2009-2010
Pronouncement Date: 24-11-2011 | Result: Allowed

Appeal Details

RSA Number 60723514 RSA 2010
Assessee PAN AABTM4182E
Bench Kolkata
Appeal Number ITA 607/KOL/2010
Duration Of Justice 1 year(s) 7 month(s) 30 day(s)
Appellant Manik Chand Dugar Charitable Trust, Kolkata
Respondent DIT, Exemption, Kolkata, Kolkata
Appeal Type Income Tax Appeal
Pronouncement Date 24-11-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted B
Tribunal Order Date 24-11-2011
Assessment Year 2009-2010
Appeal Filed On 25-03-2010
Judgment Text
B IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : KOLKATA [ . . . . . . ! !! ! . ] [BEFORE SHRI N. VIJAYA KUMARAN J. M. & SHRI C. D. RAO A.M.] $ $ $ $ / I.T.A NO.607/KOL/2010 MANIK CHAND DUGAR CHARITABLE TRUST -VS.- DIRECTOR OF INCOME TAX(E) KOLKATA [PAN : AABTM 4182 E] KOLKATA. [ & & & & /APPELLANT ] ]] ] [ ()& ()& ()& ()&/ // / RESPONDENT ] ]] ] & & & & / FOR THE APPELLANT : SHRI SUNIL SINGHI ()& ()& ()& ()& / FOR THE RESPONDENT : SHRI R. N. SAHA ! ! ! ! /DATE OF HEARING : 24. 11. 2011 ! ! ! ! /DATE OF PRONOUNCEMENT : 24.11.2011 [ /ORDER . .. . PER N. VIJAYA KUMARAN J. M. THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE DENIA L OF RENEWAL OF EXEMPTION UNDER SECTION 80G(5)(VI) OF INCOME TAX ACT. THE IMPUGNED ORDER OF LD. DIRECTOR OF INCOME TAX (EXEMPTION) DATED IS 10.02.2010. 2. THE ASSESSEE FILED APPLICATION ON 11.11.2008 IN FORM 10G SEEKING RENEWAL OF EXEMPTION UNDER SECTION 80G(5)(VI) OF THE INCOME TAX ACT. THE ASSESSEE IS A PUBLIC CHARITABLE TRUST REGISTERED UNDER SECTION 12AA OF INCOME TAX ACT. 3. EARLIER THE ITAT IN ITA NO.1058/2009 DATED 23.0 9.2009 SET ASIDE THE ORDER OF THE LD. DIRECTOR OF INCOME TAX FOR PROVIDING OPPORTUNITY TO THE ASSESSEE AND DECIDE. IN SECOND ROUND THE LD. DIRECTOR OF INCOME TAX (EXEMPTION) REJECTED THE SAME VIDE HIS ORDER DATED 10.02.2010. THE CONTENTION OF THE ASSESSEE WOULD BE THAT ALL THE IN STITUTIONS TO WHICH DONATIONS WERE MADE ARE DULY REGISTERED CHARITABLE INSTITUTIONS AND ELIGIBLE FOR 80G OF THE ACT. THE DONATION MADE TO JAIN [ ITA NO. 607/KOL/2010] 2 VISHVA BHARTI IS AN INSTITUTE DEDICATED TO HUMAN VA LUES AND EDUCATION INSTITUTION. THE SRI JOGIDARA SMASHAN BHUMI SUDHAR SAMITI (A CREMATORIUM ) ALSO 80G APPROVED CHARITABLE INSTITUTION. 4. ON THE OTHER HAND LD. DEPARTMENTAL REPRESENTATI VE RELIED THE ORDERS OF DIRECTOR OF INCOME TAX (EXEMPTION). 5. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD INCLUDING THE PRECEDENTS. 6. THERE HAS BEEN AN AMENDMENT TO SECTION 80G(5)(VI ) EFFECTIVE FROM 01.10.2009. THE BOARD CIRCULAR NO.5 DATED 03.06.2010 REFER (2010)324(ST) 293 AT PAGE 325 THAT ALL THOSE WHO ARE ELIGIBLE FOR RECOGNITION FOR ANY PERIOD ON OR AFTER 01.10.2009 DO NOT REQUIRE RENEWAL AS THE RECOGNITION WOULD BE TREATED AS PERPETUAL TILL IT IS WITHDRAWN. THE DECISION OF KOLKATA TRIBUNAL IN THE CASE OF D.J. SHAH FOUNDATION VS. DIRECTOR OR IN COME TAX (EXEMPTION) [2010] 6 ITR (TRIB.) 199 (KOL) MAY ALSO BE CONSIDERED BY THE LD. DIRECTO R OF INCOME TAX (EXEMPTION) KOLKATA. IN THE IMPUGNED ORDER UNDER APPEAL THIS WAS NOT PROPERLY CONSIDERED. HENCE WE SET ASIDE THE ISSUE BACK TO THE FILE OF LD. DIRECTOR OF INCOME TAX (EXEMPTIO N) FOR DECISION IN ACCORDANCE WITH LAW. IT IS NEEDLESS TO MENTION THAT THE LD. DIRECTOR SHOULD AF FORD REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE ASSESSEE IS ALSO AT LIBERTY TO AD DUCE EVIDENCE IN SUPPORT FOR PROPER ADJUDICATION OF THE ISSUE IN DISPUTE. 7. IN THE RESULT THE ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. 0 0 0 0 ! ! ! ! ORDER PRONOUNCED IN THE COURT ON 24.11.2011. SD/- SD/- [ . . . . . . ! !! ! . ] [ . . . . ] [ C. D. RAO ] [ N. VIJAYAKUMARAN ] ACCOUNTANT MEMBER JUDICIAL MEMBER D ATED : 24TH NOVEMBER 2011. [ ITA NO. 607/KOL/2010] 3 ( 5/ COPY OF THE ORDER FORWARDED TO: 1. & /APPELLANT : MANIK CHAND DUGAR CHARITABLE TRUST 3 3A JAWAHARLAL NEHRU ROAD 13TH FLOOR A-5 KOLKATA-700 071. 2 . ()& / RESPONDENT : DIRECTOR OF INCOME TAX (E) 10B MI DDLETON ROW 6 TH FLOOR KOLKATA-700 071 . 3. - / CIT 4. ()/ CIT(A) KOLKATA. 5. (/ DR KOLKATA BENCHES KOLKATA [) (/ TRUE COPY] / BY ORDER /ASSTT REGISTRAR [KKC ?@ A /SR.PS]