BUNT INTERNATIONAL GOLFERS ASSOCIATION,MANGALURU V. COMMISSIONER OF INCOME TAX (EXEMPTIONS), BENGALURU

ITA 303/BANG/2025

AI Insights

The case involves the Bunt International Golfers Association, a registered society in Mangalore, which appealed against the decision of the CIT (Exemption) denying their registration under sections 12AB and 80G(5) of the Income Tax Act, 1961. The CIT (Exemption) had dismissed their applications based on a report from the jurisdictional Assessing Officer without adequately addressing the submissions and evidence provided by the association. The tribunal, after hearing the arguments, decided that the matter required a fresh examination and thus restored the case to the CIT (Exemption) for a thorough re-evaluation.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 126542 (ITAT-BANGALORE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-04-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SRINANDINI DAS
• Assessee Lawyers: SRIRAM RAO
• Keywords: Principle of natural justice
• Section: 80G

Judgement Text

"ITA Nos.302 & 303/Bang/2025 Bunt International Golfers Association, Mangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER ITA Nos.302 & 303/Bang/2025 Assessment Year: NA Bunt International Golfers Association 15-3-210/10, Violet Complex, SCS Hospital Road Mangalore Balmatta Kanataka 575 002 PAN NO : AALAB8145M Vs. CIT (Exemption) Bangalore APPELLANT RESPONDENT Appellant by : Sri Sriram Rao, A.R. Respondent by : Smt. Srinandini Das, D.R. Date of Hearing : 22.04.2025 Date of Pronouncement : 22.04.2025 -O R D E R- PER BENCH: - Both these appeals of the assessee are arising from the order of ld. CIT(Exemption) dated 28.12.2024 and relates to denial of registration u/s 12AB & 80G (5) of the Income Tax Act, 1961 (in short “The Act”). 2. Brief facts as coming out from the case records are that the assessee is a registered society constituted on 24.11.2001, made for the welfare of persons who are interested in the playing golf. It has applied for registration u/s 12AB & 80G(5) of the Act vide application dated 30.6.2024. The ld. CIT(Exemption) called for a report from the jurisdictional Assessing officer and has dismissed the applications of the assessee. ITA Nos.302 & 303/Bang/2025 Bunt International Golfers Association, Mangalore Page 2 of 3 3. Aggrieved with the order of ld. CIT(Exemption), assessee has come up in appeal before us. Ld. Counsel for the assessee contended that both the orders passed by the ld. CIT(Exemption) are not tenable as the same are passed without following the principles of natural justice. Counsel for the assessee further submitted that the ld. CIT(Exemption) has not at all considered the facts of the case, submissions made by the assessee as well as documentary evidences filed by the assessee. Hence, the ld. CIT (Exemption) has violated the principles of natural justice. 4. Ld. D.R. while relying on the orders of ld. CIT(Exemption) candidly accepted that matter requires fresh consideration at the end of ld. CIT (Exemption). 5. We have heard the rival submissions and perused the materials available on record. Perusal of the order of ld. CIT (Exemption) shows that the orders have been passed without dealing with the facts of the case in proper perspective and also without considering the documentary evidences filed by the assessee in support of his application. Therefore, we are of the firm opinion that both these matters would require fresh consideration at the end of ld. CIT (Exemption). We order accordingly. Both the matters are restored to the file of ld. CIT (Exemption) for examining afresh. Needless to say that the Ld. CIT(E) would grant sufficient opportunities to the assessee before passing the order. ITA Nos.302 & 303/Bang/2025 Bunt International Golfers Association, Mangalore Page 3 of 3 6. In the result, both the appeals of the assessee are allowed for statistical purposes. Order pronounced in the open court on 22nd Apr, 2025 Sd/- (Waseem Ahmed) Accountant Member Sd/- (Prakash Chand Yadav) Judicial Member Bangalore, Dated 22nd Apr, 2025. VG/SPS Copy to: 1. The Applicant 2. The Respondent 3. The CIT 4. The DR, ITAT, Bangalore. 5 Guard file By order Asst. Registrar, ITAT, Bangalore. "