Latest Expert Exchange Queries

GST Demo Service software link: https://ims.go2customer.com
Username: demouser Password: demopass
Get your inventory and invoicing software GST Ready from Binarysoft info@binarysoft.com
sitemapHome | Registration | Job Portal for CA's | Expert Exchange | Currency Converter | Post Matrimonial Ads | Post Property Ads
 
 
News shortcuts: From the Courts | News Headlines | VAT (Value Added Tax) | Placements & Empanelment | Various Acts & Rules | Latest Circulars | New Forms | Forex | Auditing | Direct Tax | Customs and Excise | ICAI | Corporate Law | Markets | Students | General | Mergers and Acquisitions | Continuing Prof. Edu. | Budget Extravaganza | Transfer Pricing | GST - Goods and Services Tax
 
 
 
 
Popular Search: TDS :: VAT Audit :: list of goods taxed at 4% :: cpt :: due date for vat payment :: empanelment :: Central Excise rule to resale the machines to a new company :: ICAI offer Get Windows 7,Office 2010 in Rs.799 Taxes :: ARTICLES ON INPUT TAX CREDIT IN VAT :: ACCOUNTING STANDARD :: articles on VAT and GST in India :: form 3cd :: VAT RATES :: TAX RATES - GOODS TAXABLE @ 4% :: ACCOUNTING STANDARDS
 
 
From the Courts »
 M/s Ess Distribution (Mauritius) S.N.C.Et Compagnie Vs. Assistant Commissioner Of Income Tax, Circle -1(2)(2) International Taxation, New Delhi
 Commissioner Of Income Tax (Ltu) Vs. ESPN Software India Ltd.
 Bses Rajdhani Power Ltd. Vs. Principal Commissioner Of Income Tax,
 ITO vs. Gymkhana Club (ITAT Chandigarh)
 SRD Nutrients Private Limited vs. CCE (Supreme Court)
 The Commissioner Of Income Tax-Exemption Vs. The Fertilizers Association Of India
 The Pr. Commissioner Of Income Tax-Central-1 Vs. Sameer Gupta
 Msd Pharmaceuticals (P)ltd. Vs. Additional Commissioner Of Income Tax & Anr.
 The Chamber Of Tax Consultants vs. UOI (Delhi High Court)
 M/s Ess Distribution (Mauritius) S.N.C.Et Compagnie Vs. Assistant Commissioner Of Income Tax, Circle-1(2)(2) International Taxation, New Delhi
 M/s Ess Advertising (Mauritius) S.N.C.Et Compagnie (Earlier Known As M/s Espan Star Sports Mauritius Vs. Assistant Commissioner Of Income Tax, Circle-1(2)(2) International Taxation, New Delhi

Public Health Guard-India Trust,Bk No. A-54, R. No. 323,Ground Floor, Nr. Bank of Baroda, Ulhasnagar-421 001 Vs. The CIT-III, Room No. 7,A-Wing, 6th Floor, Ashar, I.T. Park Road ,Wagle Industrial Estate, Thane-400 604
January, 30th 2015
                  ,  Û `'  

     IN THE INCOME TAX APPELLATE TRIBUNAL "C" BENCH, MUMBAI

  [^ ] , Û    Û]   ãá,    ¢

          BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER AND

                SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER

               ./I.T.A. No. 1956/Mum/2013
            ( [ [ / Assessment Year :2010-11
Public Health Guard-India / The CIT-III,     Room No. 7,
Trust,Bk No. A-54,             A-Wing, 6 t h Floor, Ashar,
                           Vs.
 R. No. 323,Ground Floor,      I.T. Park Road ,
Nr. Bank of Baroda,            Wagle Industrial Estate,
Ulhasnagar-421 001             Thane-400 604
    . /   . / PAN/GIR No. : AAATP 5020D
     ( /Appellant)        ..       (× / Respondent)
        / Appellant by:                      Shri M. Subramaniam

      ×   /Respondent by:                   Shri Ms. Parminder Kaur


               / Date of Hearing                            :29.01.2015
               /Date of Pronouncement :29.01.2015

                               / O R D E R

PER N.K. BILLAIYA, AM:

        This appeal by the assessee is preferred against the order of the
Ld. CIT-III, Thane dt. 29.11.2012 pertaining to assessment year 2010-11.

2.      The sole grievance of the assessee is that the CIT erred in law as
well as on fact in not granting exemption u/s. 80G of the Act.

3.      At the very outset, the Ld. Counsel for the assessee stated that the
assessee was not given a reasonable opportunity to present its case as no
                                       2                     ITA No. 1956/M/2013





proper notice was served upon the assessee. To substantiate, the assessee
has filed an affidavit before us stating that it did not receive the letter dt.
28.9.2012 requiring the trust to attend on 29.10.2012 and further the trust
received the letter dt. 29.10.2012 requiring the attendance on 31.10.2012
only on 16.11.2012. It is the say of the Ld. Counsel that since no proper
opportunity was given to the assessee, the assessee could not substantiate
its claim for the renewal of exemption u/s.80G of the Act.

4.    Per contra, Ld. Departmental Representative pointed out that the
CIT in his order has clearly mentioned the service of notice and the
opportunities given to the assessee.

5.    Having heard the rival submissions, we have carefully perused the
order of the CIT and the contents of the affidavit filed by the assessee. In
our considered opinion, the assessee must get one more opportunity to
present its case. We, therefore, restore the matter to the file of the CIT-
III, Thane. The CIT is directed to decide the issue afresh after giving
reasonable and fair opportunity of being heard to the assessee.




6.    In the result, the appeal filed by the assessee is allowed for
statistical purpose.

      Order pronounced in the open court at the time of hearing on 29th
January, 2015

                Sd/-                                       Sd/-
     (JOGINDER SINGH )                            (N.K. BILLAIYA)
Û /JUDICIAL MEMBER                       / ACCOUNTANT MEMBER
 Mumbai;  Dated : 29th January, 2015

.../ RJ , Sr. PS
                           3       ITA No. 1956/M/2013




    /Copy of the Order forwarded to :
1.  / The Appellant
2.   × / The Respondent.
3.    () / The CIT(A)-
4.     / CIT
5.    ,   , 
     / DR, ITAT, Mumbai
6.   [  / Guard file.
                                / BY ORDER,
          ×  //True Copy//
                       / 
                    (Dy./Asstt. Registrar)
                    ,  / ITAT, Mumbai

 
 
Home | About Us | Terms and Conditions | Contact Us
Copyright 2017 CAinINDIA All Right Reserved.
Designed and Developed by Binarysoft Technologies Pvt. Ltd.
Organic SEO Outsourcing Organic Search Engine Optimization Outsourcing Organic Website SEO Organic SEO India Website SEO India Organic Search Engine Optimization India Organic Internet SEO India Organic Web

Transfer Pricing | International Taxation | Business Consulting | Corporate Compliance and Consulting | Assurance and Risk Advisory | Indirect Taxes | Direct Taxes | Transaction Advisory | Regular Compliance and Reporting | Tax Assessments | International Taxation Advisory | Capital Structuring | Withholding tax advisory | Expatriate Tax Reporting | Litigation | Badges | Club Badges | Seals | Military Insignias | Emblems | Family Crest | Software Development India | Software Development Company | SEO Company | Web Application Development | MLM Software | MLM Solutions