Sri. Shadakshari Shivayogi Siddharameshwara Anubhava Ashram Navakalyana Math, Kalaburgi V. Commissioner of Income Tax (Exemptions) , Bangalore

ITA 1020/BANG/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 1294 (ITAT-BANGALORE)
• Duration Of Justice: 1 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-07-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 01-07-2024
• Assessment Year: misc
• Appeal Filed On: 21-05-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D.K MISHRA
• Section: 12A; 12AA; 48

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER ITA No.1020/Bang/2024 Assessment Years : (12A matter) Sri Shadakshari Shivayogi Siddharameshwara Anubhava Ashram Navakalyana Math, Jidga Village, Aland Taluk, Kalaburgi-585 302. PAN – AAYTS 2120 F Vs. The Commissioner of Income Tax, (Exemptions), Bengaluru. APPELLANT RESPONDENT Assessee by : Shri G Venkatesh, Advocate Revenue by : Shri D.K Mishra, CIT (DR) Date of hearing : 02.07.2024 Date of Pronouncement : 03.07.2024 O R D E R PER SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER : The present appeal of the assessee is arising from the order passed by the CIT(E), Bangalore dated 22/03/2024 in DIN No. ITBA/EXM/F/EXM45/2023-24/1063162509(1). Facts of the Case 2. The assessee is religious math/institution and serving the rich tradition of the ascetics (Virakta Sampradaya) which has come from time to time for imparting religious educations among the followers. The main object of the assessee trust is carrying on the regular periodic worship of Sri Sri Shadhkshari ITA No.1020/Bang/2024 Page 2 of 5 . Shivayogi and his successor’s pontiffs. The assessee trust has got provisional registration in terms of the provision of sec. 12A of the Act in form 10C vide certificate dated 10.03.2022, valid from assessment year 2022-23 to 2024-25. The assessee applied for permanent registration vide application dated 27/09/2023. The same was dismissed by the CIT(E) on the ground that the assessee could not comply with the notices given to him and hence the assessee is not entitled for permanent registration of 12AA of the Act. 3. Aggrieved with the order of CIT (E), the assessee preferred the present appeal before us and contended that during the course of proceedings before CIT(A), 4 notices were given to the assessee dated 22/11/2023, 20/12/2023, 03.01.2024 and 22/02/2024. 4. The ld. Counsel for the assessee pointed out that except the notice dated 22/02/2024, the assessee has complied with all other 3 notices and has duly filed his reply on the online portal of the department. However, the ld. CIT(E) dismissed the application of the assessee in an arbitrary manner without even considering the replies of the assessee filed in respect of other 3 notices. So far as the compliance of notice dated 22/02/2024, the assessee counsel pointed out that this notice was not served in time as evident from the records of the postal authorities (placed at Page No-49 of the appeal memo ) and hence the assessee could not be able to respond with respect to this notice. Finally counsel for the assessee prayed that the matter may be restored to the file of CIT(E) for examining afresh. 5. The ld. DR appearing on behalf of the Revenue relied upon the order of the CIT(E). 6. After considering the rival submission, we observe that the assessee has been served with following notices. ITA No.1020/Bang/2024 Page 3 of 5 . ITA No.1020/Bang/2024 Page 4 of 5 . 6.1 Thereafter, we observe that time for compliance in notice dated 22/02/2024, was upto 5/3/2024 as coming out from the notice at Page Number 48 of appeal memo. However, this notice was in fact received by assessee on 12/3/2024 as evident from the postal authorities records enclosed in appeal memo at Page Number 49 . We further observe that in response to earlier 3 notices, the assessee has duly complied with the directions of the CIT (E) and has filed voluminous documents to support his application of 12AA of the Act. However the Ld CIT(E) has not considered any of the documents before dismissing the application of the assessee. Therefore, considering the totality of facts and circumstances of the case, we are of the view that the assessee deserves one more opportunity before the CIT(E). In view of this we restore the matter to the file of CIT(E) to decide the case on merits after providing reasonable ITA No.1020/Bang/2024 Page 5 of 5 . opportunity to the assessee. Hence, the appeal of the assessee is allowed for statistical purposes. 7. In the result, the appeal filed by the assessee is allowed of statistical purposes. Order pronounced in court on 3 rd day of July, 2024 Sd/- Sd/- (WASEEM AHMED) (SHRI PRAKASH CHAND YADAV) Accountant Member Judicial Member Bangalore, Dated, 3 rd July, 2024 / vms / Copy to: 1. The Applicant 2. The Respondent 3. The CIT 4. The CIT(A) 5. The DR, ITAT, Bangalore. 6. Guard file By order Asst. Registrar, ITAT, Bangalore