Public Health Gurad--- India Trust, ... vs Assessee

सव ौी जोगींि िसंह, याियक सदःय एवं नरे ि कुमार #ब$लै&या, लेखा सदःय के सम(

BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER AND

SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER

आयकर अपील सं./I.T.A. No. 1956/Mum/2013 िनधा रण वष / Assessment Year :2010-11 (िनधा Public Health Guard-India बनाम The CIT-III, बनाम/ 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 ःथायी ले खा सं . /जीआइआर सं . /PAN/GIR No. : AAATP 5020D (अपीलाथ, /Appellant) .. (ू.यथ, / Respondent) अपीलाथ, ओर से/ Appellant by: Shri M. Subramaniam

ू.यथ, क0 ओर से/Respondent by: Shri Ms. Parminder Kaur

सुनवाई क0 तार2ख / Date of Hearing :29.01.2015 घोषणा क0 तार2ख /Date of Pronouncement :29.01.2015

आदे श / 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) याियक सदःय/JUDICIAL MEMBER लेखा सदःय / ACCOUNTANT MEMBER

मुंबई Mumbai; 5दनांक Dated : 29th January, 2015

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

आदे श क0 ूितिल#प अमे#षत/Copy षत of the Order forwarded to :

1. अपीलाथ, / The Appellant

2. ू.यथ, / The Respondent.

3. आयकर आयु7(अपील) / The CIT(A)-

4. आयकर आयु7 / CIT

5. #वभागीय ूितिनिध, आयकर अपीलीय अिधकरण, मुंबई / DR, ITAT, Mumbai

6. गाड फाईल / Guard file.

आदे शानुसार/ ार BY ORDER, स.या#पत ूित //True Copy// उप/सहायक उप सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपीलीय अिधकरण, अिधकरण मुंबई / ITAT, Mumbai