Janakalyana Research & Charitable Trust , Hassan V. Income Tax Officer Ward-1 , Hassan

ITA 1599/BANG/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 3045 (ITAT-BANGALORE)
• Duration Of Justice: 4 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-09-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 15-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SIDDAPPAJI R N BENGALURU
• Assessee Lawyers: SHYAM CHAKRAVARTHY
• Keywords: Charitable institution; Opportunity of being heard
• Section: 12A; 2; 11

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, JUDICIAL MEMBER AND SHRI A.K. GARODIA , ACCOUNTANT MEMBER I TA NO. 1599/BANG/2018 ASSESSMENT YEAR : 2011 - 12 JANAKALYANA RESEARCH & CHARITABLE TRUST, HAJI K ABDUL KHADHAR MEMORIAL BUILDING, NEAR ALL INDIA RADIO STATION, SALAGAME ROAD, BANGALORE 573 201. PAN: AAATJ 6105D VS. THE INCOME TAX OFFICER, WARD-1, HASSAN. APPELLANT RESPONDENT APPELLANT BY : SHRI SHYAM CHAKRAVARTHY, CA RE SPONDENT BY : SH RI SIDDAPPAJI, R.N., ADDL .CIT(DR)(ITAT), BENGALURU. DATE OF HEARING : 06 .0 9 .201 8 DATE OF PRONOUNCEMENT : 24 . 09.2018 O R D E R PER N.V. VASUDEVAN, JUDICIAL MEMBER THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE O RDER DATED 30.11.2017 OF THE CIT(APPEALS), MYSORE RELATING T O ASSESSMENT YEAR 2011-12. 2. THE ASSESSEE IS A CHARITABLE TRUST. THE ASSESS EE IS REGISTERED U/S. 12A OF THE INCOME-TAX ACT, 1961 [THE ACT] AS A CH ARITABLE TRUST. THE ASSESSEE FILED RETURN OF INCOME FOR THE AY 2011-12 CLAIMING EXEMPTION U/S. 11 OF THE ACT. THE AO HELD THAT THE ASSESSEE WAS N OT ENTITLED TO EXEMPTION ITA NO.1599/BANG/2018 PAGE 2 OF 3 U/S. 11 OF THE ACT AS IT DID NOT CARRY OUT OBJECTS WHICH ARE OF A CHARITABLE NATURE WITHIN THE MEANING OF THE SECTION 2(15) OF T HE ACT. 3. AGGRIEVED BY THE ORDER OF THE AO, THE ASSESSEE P REFERRED APPEAL BEFORE THE CIT(APPEALS). THE CIT(A) DECIDED THE AP PEAL OF THE ASSESSEE EX-PARTE AS NONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE SERVICE OF NOTICE OF HEARING. AGGRIEVED BY THE ORDER OF THE C IT(A), THE ASSESSEE HAS PREFERRED THE PRESENT APPEAL BEFORE THE TRIBUNAL. 4. WE HAVE HEARD THE RIVAL SUBMISSIONS. IN GROUND NO.3 BEFORE US, THE ASSESSEE HAS RAISED A GROUND THAT THE CIT(APPEA LS) DID NOT AFFORD THE ASSESSEE PROPER OPPORTUNITY OF BEING HEARD. WE FIN D THAT THE NOTICE OF HEARING OF THE APPEAL WAS SENT BY THE OFFICE OF THE CIT(APPEALS) TO THE ASSESSEES AR AT BANGALORE. THE ASSESSEE IS AT HAS SAN. ONLY ONE NOTICE WAS SENT AND THE PROCEEDINGS WERE CONCLUDED EX PARTE BY THE CIT(APPEALS). IN THESE CIRCUMSTANCES, WE ARE OF TH E VIEW THAT THE ORDER OF CIT(APPEALS) SHOULD BE SET ASIDE AND REMANDED TO TH E CIT(APPEALS) TO CONSIDER THE GROUNDS RAISED BY THE ASSESSEE BEFORE THE CIT(APPEALS) AFRESH, AFTER AFFORDING OPPORTUNITY OF BEING HEARD. WE HOLD AND DIRECT ACCORDINGLY. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TRE ATED AS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON THIS 24 TH DAY OF SEPTEMBER, 2018. SD/- SD/- ( A.K. GARODIA ) ( N.V. VASUDEVAN ) ACCOUNTANT MEMBER JUDICIAL MEMBER BANGALORE, DATED, THE 24 TH SEPTEMBER, 2018. / D ESAI S MURTHY / ITA NO.1599/BANG/2018 PAGE 3 OF 3 COPY TO: 1. THE APP ELL ANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER SENIOR PRIVATE SECRETARY ITAT, BANGALORE.