Income Tax Appellate Tribunal - Delhi
Thakurdass Badrinarain Foundation, ... vs Assessee on 12 February, 2010
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH `H': NEW DELHI
BEFORE SHRI C.L.SETHI, JM & SHRI B.C. MEENA, AM
I.T. A. No.1625/Del of 2010
Thakurdass Badrinarain Foundation, CIT, Faridabad
House No.86A, Sector 11-D, vs
Faridabad.
Appellant Respondent
Appellant by: Shri Anil Gupta, Advocate
Respondent by: Shri Anshuman Patnaik, Sr. DR
ORDER
PER C.L. SETHI, JM:
The present appeal has been filed by the assessee against the order dated 12.2.2010 passed by the learned CIT rejecting the assessee's application for approval u/s 80 G of the Income-tax Act, 1961 (the Act).
2. The assessee has raised a ground that CIT, Faridabad has erred in rejecting the assessee's claim for renewal of its exemption or for grant of exemption u/s 80-G of the Act without considering the replies filed by the assessee society from time to time.
3. We have heard both the parties and perused the material on record. 2
4. The assessee society was established on 11.7.2001. It has been granted registration u/s 12AA of the Act vide order dated 25.2.2002, and approval u/s 80G(5) was granted to the assessee upto 31.3.2009 vide order dated 8.1.2007. Thereafter, the assessee filed an application on 26.8.2009 for renewal of exemption u/s 80-G of the Act. The assessee's application for renewal of exemption has been rejected by the CIT by observing that the assessee had failed to avail ample opportunities provided to it to support its application for renewal of exemption u/s 80G by filing or furnishing requisite information and details. The CIT has further observed that assessee has filed no evidence in support of its claim regarding the charitable nature of the objects and genuineness of the activities of the society. He, therefore, took a view that there exists no genuine society engaged in charitable objects or activities, and rejected the assessee's application filed u/s 80G of the Act.
5. After carefully perusing the material on record, we find that assessee filed application for grant of approval or continuance thereof u/s 80G of the Act on 10.8.09 along with the following documents:
(i) Form No.10G
(ii) Trust deed
(iii) Society registration certificate
(iv) Balance sheet for last three years
(v) Activities of the trust
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(vi) Income-tax exemption certificate u/s 12AA
(vii) Certificate u/s 80G originally granted
(viii) Bank statement of the current year The assessee also filed a copy of certificate u/s 13(1)(c) duly signed by all the trustees as well as the income-tax particulars of last two years of the persons in-charge of the management of the trust and various other documents, which are placed in the paper book. The learned CIT has rejected the assessee's application for want of evidences and details. However, he has not gone into or examined the various details filed along with the application for registration filed in Form No.10-G. No enquiry has also been made by CIT from the AO before coming to the conclusion that there exists no genuine society engaged in any charitable objects or activities. The CIT has decided the appeal ex parte as, according to him, the assessee did not avail various opportunities provided by him to produce or furnish details or information. In these circumstances, we are of the considered view that the matter should go back to ld. CIT for his fresh adjudication after giving one more opportunity to the assessee to substantiate its claim. We, therefore, set aside the impugned order of CIT, and restore the matter back to his file for fresh adjudication after examining and verifying all the details and information that have already filed by the 4 assessee or that may be filed by the assessee in the course of fresh proceedings. We hereby direct the assessee to appear before the CIT when the date is fixed by CIT for hearing, and to furnish all necessary details and information, as may be required by CIT for deciding the matter as per law. The assessee shall not indulge in dilatory tactics by taking unnecessary adjournments and shall cooperate with the ld. CIT in disposing the matter at the earliest, not more than six months from the end of the month in which this order of the Tribunal is received by CIT. We order accordingly.
6. In the result, the appeal filed by the assessee is treated to be allowed for statistical purposes.
7. This decision was pronounced in the Open Court on 10th June, 2010 immediately after the hearing was over.
(B.C. MEENA) (C.L. SETHI)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Dated: 10th June, 2010
Vijay
Copy to:
1. Appellant.
2. Respondent.
3. CIT
4. CIT(A)-XXI, New Delhi
5. DR Assistant Registrar
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