FABRICA DA IGREJA DE REVORA,REVORA, COLVALE, BARDEZ V. CIT(EXEMPTIONS), BANGALORE

ITA 242/PAN/2024

AI Insights

The case involves Fabrica Da Igreja De Revora, a trust engaged in charitable activities, which appealed against the decision of the Commissioner of Income Tax (Exemptions), Bangalore. The CIT(E) had rejected the trust's application for permanent registration under section 12AB of the Income Tax Act due to insufficient compliance with notices during the hearing process. The Tribunal found that the assessee had indeed submitted the required details but acknowledged the need for a more thorough examination of the submissions. Consequently, the Tribunal set aside the CIT(E)'s order and remanded the case for a fresh evaluation.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 32337 (ITAT-PANAJI)
• Duration Of Justice: 1 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-11-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: WT(D)
• Next Hearing Date: 26-11-2024
• Assessment Year: misc
• Appeal Filed On: 28-09-2024
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CAPTAIN PRADEEP ARYA
• Assessee Lawyers: S.J. KAMAT
• Keywords: Set aside; Principle of natural justice
• Section: 12A

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH PANAJI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI G D PADMAHSHALI ACCOUNTANT MEMBER I T A. Nos. 242/PAN/2024 (A.Y. 2024-25) Fabrica Da IgrejaDeRevora Revora, Colvale Bardez, Panaji-403513, Goa. Vs . CIT (Exemptions), Bangalore, Karnataka. . PAN .No. AAATF6243Q (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) Assessee by Shri.S.J.Kamat.AR Revenue by Shri.Captain Pradeep Arya.DR सुनवाई की तारीख/Date of Hearing 26.11.2024 घोषणा की तारीख/Date of Pronouncement 27.11.2024 ORDER PER PAVAN KUMAR GADALE, JM: The assessee has filed the appeal against the order of the Commissioner of Income Tax (Exemptions)(CIT(E)), Bangalore passed u/sec12AB(I)(b)(ii) of the Act. 2. At the time of hearing, the Ld.AR of the assessee submitted that there is a delay in filing the appeal before the Hon’ble Tribunal and the assesse has filed the affidavit for condonation of delay. Whereas, the facts mentioned in the affidavit are reasonable and the Ld. DR has no specific objections. Accordingly, we condone the delay and 2 ITA No. 242/Pan/2024 Fabrica De Igreja De Revora . Bardez. Panjim. admit the appeal. The assessee has raised the grounds of appeal challenging the order of the CIT(E) rejecting the application filed for registration u/sec12AB of the Act. 3. The brief facts of the case are that, the assessee is a trust and is undertaking charitable activities. The assesse was granted provisional registration under section 12AB of the Act in Form.no.10AC on 27-05-2021. Subsequently, as per the amended, provisions of section 12AB of the Act, The assessee for the purpose of permanent registration has uploaded e-application in Form. No.10AB on 22-07-2023 and since there was no proper compliance to the notices of hearing, the same was rejected by the CIT(E). Aggrieved by the CIT(E) order, the assessee has filed the appeal before the Honble Tribunal. 4. At the time of hearing, the Ld. AR submitted that the CIT(E) has erred in rejecting the assesse’s application ignoring the submissions made along with the application in Form.10AB and also the additional submissions filed on 20-11-2023 in compliance to notices issued. Further the Ld.AR submitted that the assesse has a good case on merits and requested for opportunity before the lower authorities. Per contra, the Ld.DR relied on the order of the CIT(E). 5. We have heard the rival submissions and perused the material available on record. The assessee has filed the application before the CIT(E) for permanent registration under section 12A of the Act, whereas the CIT(E) in course 3 ITA No. 242/Pan/2024 Fabrica De Igreja De Revora . Bardez. Panjim. of hearing proceedings has issued e-notice on the assessee through ITBA portal for certain clarifications and additional information to verify the genuineness of the activities of the trust. Since there was no proper response to the notices in spite of providing sufficient opportunities to the assessee, the CIT(E) has rejected the application. Whereas the Ld.AR has demonstrated the e-proceedings response acknowledgement of submission of details on 20- 11-2023 placed at page 11 to 14 of the paper book. Hence we considering, the facts, submissions and the principles of natural justice shall provide with one more opportunity of hearing to the assesse to substantiate the case along with evidences and information. Accordingly, we set aside the impugned order and direct the CIT(E) to denovo consider the application as per the law and we allow the grounds of appeal of the assessee for statistical purposes. 6. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on 27.11.2024. Sd/- Sd/- (GD PADMAHSHALI) (PAVAN KUMAR GADALE) ACCOUNTANT MEMBER JUDICIAL MEMBER Panaji Dated: 27/11/2024 4 ITA No. 242/Pan/2024 Fabrica De Igreja De Revora . Bardez. Panjim. Copy of the Order forwarded to: 1. The Appellant, 2. The Respondent 3. The CIT(A)- 4. CIT 5. DR, ITAT, 6. Guard file. //True Copy// BY ORDER, (Asstt. Registrar)ITAT, Panaji Date Initial 1. Draft dictated on PS 2. Draft placed before author PS 3. Draft proposed & placed before the second member PS 4. Draft discussed/approved by Second Member. PS 5. Approved Draft comes to the Sr.PS/PS PS 6. Kept for pronouncement on 7. File sent to the Bench Clerk 8. Date on which file goes to the AR 9. Date on which file goes to the Head Clerk. 10. Date of dispatch of Order. 11. Dictation Pad is enclosed 5 ITA No. 242/Pan/2024 Fabrica De Igreja De Revora . Bardez. Panjim. "