Appeal Details
| RSA Number | 9924514 RSA 2009 |
|---|---|
| Assessee PAN | AABTR1260Q |
| Bench | Pune |
| Appeal Number | ITA 99/PUN/2009 |
| Duration Of Justice | 1 year(s) 7 month(s) 3 day(s) |
| Appellant | Rotary Global Hospital, |
| Respondent | CIT-1 Pune, |
| Appeal Type | Income Tax Appeal |
| Pronouncement Date | 31-08-2010 |
| Appeal Filed By | Assessee |
| Order Result | Allowed |
| Bench Allotted | B |
| Tribunal Order Date | 31-08-2010 |
| Assessment Year | 2008-2009 |
| Appeal Filed On | 27-01-2009 |
| Judgment Text |
IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A PUNE BEFORE SHRI I.C. SUDHIR JM AND SHRI D. KARUNAKAR A RAO AM I.T.A. NO. 99/PN/2009: A.Y. 2008-09 ROTARY GLOBAL HOSPITAL PLOT NO. 22 AISHARYA APARTMENT S.R. NO. 163 DP ROAD AUNDH PUNE-411 007 PAN AABTR 1260 Q APPELLANT VS. COMMISSIONER OF INCOME-TAX I PUNE RESPONDENT APPELLANT BY : SHRI V.L. JAIN RESPONDENT BY: SHRI HARESHWAR SHARMA ORDER PER I.C. SUDHIR JM THE ASSESSEE HAS IMPUGNED THE ORDER OF CIT-I ON TH E GROUND THAT HE HAS ERRED IN NOT GRANTING THE RECOGN ITION U/S 80-G OF THE INCOME-TAX ACT 1961 GRANTED TO THE TRUS T EARLIER. 2. WITHOUT PREJUDICE TO THE ABOVE GROUND THE ORDER OF THE LEARNED CIT HAS BEEN QUESTIONED FURTHER ON THE GROU ND THAT THE LEARNED CIT HAS ERRED IN REJECTING THE APPLICAT ION OF THE TRUST FOR APPROVAL OF RECOGNITION U/S 80-G ON THE G ROUND THAT THE ASSESSEE TRUST OR ITS AUTHORIZED REPRESENTATIVE HAS NOT ATTENDED ON SPECIFIC DATE WITHOUT APPRECIATING AND CONSIDERING THE REPLY GIVEN BY THE AUTHORIZED REPRESENTATIVE ON 7-3-2008. ITA NO. 99/PN/2009 ROTARY GLOBAL HOSPITAL A.Y. 2008-09 2 3. THE LEARNED AR SUBMITTED THAT THE ASSESSEE WAS G IVEN VERY SHORT NOTICE TO APPEAR BEFORE THE LEARNED CIT ON WHICH DATE THE APPELLANT COULD NOT APPEAR. THE LEARNED CIT WITHOUT APPRECIATING THIS FACT HAS REJECTED THE APPLICATION OUTRIGHTLY. HE SUBMITTED THAT NOTICE DATED 21-11-2008 WAS ISSUE D FOR 26- 11-2008 ON WHICH DATE THE APPLICATION HAS BEEN DISM ISSED IN DEFAULT BY THE LEARNED CIT. 4. UNDER THE ABOVE BACKGROUND THERE WAS NO OBJECTI ON FROM THE LEARNED DR TO REMAND THE MATTER TO THE FIL E OF THE LEARNED CIT FOR DISPOSAL OF APPLICATION IN QUESTION ON ITS MERITS AFTER AFFORDING ADEQUATE OPPORTUNITY OF BEIN G HEARD TO THE APPELLANT. WE ORDER ACCORDINGLY. THE ALTERNAT E GROUND IS ACCORDINGLY ALLOWED. 5. IN THE RESULT THE APPEAL IS ALLOWED FOR STATIST ICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 31 ST AUGUST 2010. SD/- SD/- (D. KARUNAKARA RAO) (I.C. SUDHIR ) ACCOUNTANT MEMBER JUDICIAL MEMBER PUNE DATED THE 31 ST AUGUST 2010 ANKAM ITA NO. 99/PN/2009 ROTARY GLOBAL HOSPITAL A.Y. 2008-09 3 COPY FORWARDED TO: (1) ASSESSEE (2) DEPARTMENT (3) CIT- (A) I PUNE (4) CIT I PUNE (5) THE D.R. ITAT B BENCH PUNE TRUE COPY BY ORDER ASSISTANT REGISTRAR INCOME-TAX APPELLATE TRIBUNAL PUNE BENCHES PUNE
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