Federation Of Safety Glass, New Delhi vs Assessee

ITA NO.5327/Del/2013

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH "B", NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI B.C. MEENA, ACCOUNTANT MEMBER I.T.A. No. 5327/DEL/2013 ------ Federation of Safety Glass, Director of Income Tax(E), th S-2, 2 Floor, D2, Abhishek Tower, VS. F-2, 26 floor, Civic Centre, nd

Alalknanda Commercial Complex, New Delhi Kalkaji, New Delhi - 110 019 (PAN: AABCF6032F) (APPELLANT) (RESPONDENT)

Assessee by : Sh. S.M. Mathur, A.R. Department by : Smt. Poonam Khaira Sidhu, CIT(DR).

Date of Hearing : 03-03-2015 Date of Order : 03-03-2015

ORDER

PER H.S. SIDHU : JM Assessee has filed the present Appeal against the impugned order dated 5.8.2011 passed by the Ld. Director of Income Tax (Exemptions), New Delhi on the following grounds:-

1. The Director of Income Tax (Exemption) has erred in

law and on facts of the case in denying registration

u/s. 12AA of Income Tax Act, 1961. It is prayed that

registration under section 12AA be granted.

2. The Director of Income Tax (Exemption) has erred in

law and on facts of the case in denying approval u/s.

10G(5) of Income Tax Act, 1961.

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ITA NO.5327/Del/2013

3. The order under section 12AA and 10G(5) of Income

Tax Act, 1961 is bad in law.

2. The facts narrated by the Ld. Director of Income Tax (E) are

not disputed by both the parties, therefore, need not be repeated

here for the sake of convenience.

3. We have heard both the parties and perused the records

available with us, especially the impugned order passed by the Ld.

DIT(E) dated 5.8.2011. We are of the considered view that the Ld.

DIT(E), New Delhi has passed the impugned order which is a non-

speaking one, in which the elaborate discussions about the aims and

objects of the assessee company had not been discussed. We are

also of the view that the Ld. DIT(E), Delhi has also not discussed in

detail about the charitable activities of the assessee company which

are not for the general utility. In our considered view, the impugned

order is non-speaking one and is not sustainable in the eyes of law

and deserve to be cancelled. But keeping in view the impugned

order as well as the provisions of law applicable to the case of the

assessee, we are of the view that the issues in disputes requires

fresh adjudication by the Ld. DIT(E), Delhi. Hence, we set aside the

issues to the file of the Ld. DIT(E) with the directions to pass a fresh

and speaking order, under the law, after giving adequate

opportunity of being heard to the assessee.

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ITA NO.5327/Del/2013

4. In the result, the Appeal filed by the Assessee stands allowed

for statistical purposes.

Order pronounced in the Open Court on 03/03/2015.

Sd/- Sd/-

[B.C. MEENA] [H.S. SIDHU] ACCOUNTANT MEMBER JUDICIAL MEMBER

Date 03/03/2015 "SRBHATNAGAR" Copy forwarded to: - 1. Appellant -

2. Respondent - 3. CIT 4. CIT (A) 5. DR, ITAT

TRUE COPY By Order,

Assistant Registrar, ITAT, Delhi Benches

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