Base Charitable Foundation, Bangalore V. Commissioner Of Income Tax (Exemptions), Bangalore

ITA 1694/BANG/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 9979 (ITAT-BANGALORE)
• Duration Of Justice: 11 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-06-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 29-06-2020
• Assessment Year: 2019-2020
• Appeal Filed On: 26-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SULTAN MOHIUDDIN
• Keywords: Set aside
• Section: 80G

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES C BENCH: BANGALORE BEFORE SHRI A.K. GARODIA , ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA NO. 1694 /BANG/201 9 BASE CHARITABLE FOUNDATION, NO.16/31, BULL TEMPLE ROAD, BASAVANAGUDI, BANGALORE - 560 004 .APPELLANT PAN AACTB 8842K VS. COMMISSIONER OF INCOME TAX (EXEMPTIONS) , BANGALORE. RESPONDENT. ASSESSEE BY: SHRI SULTAN MOHIUDDIN, C.A. REVENUE BY: SHRI PRADEEP KUMAR, CIT (D.R) DATE OF HEARING : 29.06 .20 20 DATE OF PRONOUNCEMENT : 30 .06 .20 20 O R D E R PER SHRI PAVAN KUMAR GADALE, JM : THE ASSESSEE HAS FILED AN APPEAL AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (EXEMPTIONS) BANGALORE , REJECTING THE R ECOGNITION UNDER SECTION 80G(5)(VI) OF THE INCOME TAX ACT, 1961 (IN SHORT 'THE ACT'). 2. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS OF APPEAL : 2 ITA NO.1694/BANG/2019 3. THE BRIEF FACTS OF THE CASE ARE THAT, THE ASSESSEE TRUST HAS MADE AN APPLICATION FOR R ECOGNITION UNDER SECTION 80G OF THE ACT ON 16.11.2018. SUBSEQUENTLY, THE OFFICE OF THE CIT (EXEMP TION S) HAS SENT A LETTER DT.12.04.2019 , CALLING FOR PROVISIONAL FINANCIAL STATEMENTS, NOTE ON ACTIVITIES, BANK STATEMENTS, AND OTHER DETAILS ETC . T HE ASSESSEE HAS SUBMITTED THE DETAILS ON 27.05.2019. BUT THE CIT (EXEMPTIONS) HAS REJECTED THE APPLICATION AN D PASSED THE ORDER. AGGRIEVED BY THE ORDER OF CIT (EXEMPTIONS), THE ASSESSEE HAS FILED AN APPEAL BEFORE THE TRIBUNAL. 4. AT THE TIME OF HEARING, THE LD AR OF THE ASSESSEE SUBMITTED THAT THE ASSESSEE HAS MADE AN APPLICATION ON 16.11.2018 AND ALSO COMPLIED WITH THE LETTER ISSUED BY THE CIT (EXEMPTIONS ) OFFICE IN RESPECT OF FU RNISHING OF DETAILS ON 27.05.2019 , AND FURTHER NO OPPORTUNITY WAS PROVIDED TO THE ASSESSEE, BEFORE REJECTING THE APPLICATION FOR RECOGNITI ON UNDER SECTION 80G OF THE ACT. FURTHER T HE LD. AR PRAYED FOR ONE MORE OPPORTUNITY TO SUBSTANTIATE THE CASE WITH EVIDENCES BEFORE THE 3 ITA NO.1694/BANG/2019 CIT (E ). CONTRA, THE LEARNED DEPARTMENTAL REPRESENTATIVE SUPPOR TED THE ORDER OF CIT (E ) AND FILED WRITTEN SUBMISSIONS . 5 . WE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. PRIMA FACIE, THE ASSESS EE HAS MADE AN APPLICATION FOR R ECOGNITION UNDER SECTION 80G OF THE ACT. T HE CIT (EX EMPTIONS) OFFICE HAS SENT A LETTER ON 12.04.2019 TO SUBMIT THE DETAILS A ND THE ASSE SSEE HAS COMPLIED WITH THE REQUIREMENTS ON 27.0 5.2019 AND IS NOT DISPUTED . THE CIT (EXEMPTIONS) HAS CONSIDERED THE SUBMISSIONS OF THE ASSESSEE AND REJECTED THE APPL ICATION. WE FOUND THAT THE ASSESSEE HAS FI LED APPLICATION FOR RECOGNITION ON 16.11. 2018 AND FURTHER CIT(E) OFFICE HAS SENT A LETTER CALLING FOR INFORMATION ON 12.04.2019 AFTER A PERIOD OF MORE THAN 4 MONTHS AND THE CIT (EXEMPTIONS) HAS REJECTED THE APPLICATION ON 27 - 05 - 2019, BEING THE DATE OF SUBMISSION OF INFORMATION BY THE ASSESSEE A ND ALSO NO OPPORT UNITY WAS PROVIDED TO THE ASSESSEE TO SUBMIT CLARIFICATIONS . THEREFORE CONSIDERING THE FACTS, CIRCUMSTANCES AND IN THE INTEREST OF JUSTICE , WE PROVIDE ONE MORE OPPORTUNITY TO THE ASSESSEE TO SUBSTANTIATE THE CASE WITH EVIDENCES BEFORE THE CIT (EXEMPTIONS) . ACCORDINGLY, WE SET ASIDE THE ORDER OF T HE CIT (E) AND RESTORE THE DISPUTED ISSUE TO THE FILE OF CIT (E) TO CONSIDER AFR ESH AND PASS A SPEAKING ORDER. FURTHER THE ASSESSEE SHOULD BE PROVIDED ADEQUATE OPPORTUNITY OF HEARING AND SHALL CO - OPERATE IN SUBMITT ING THE INFORMATION FOR EARLY DISPOSAL OF THE CASE AND ALLOW THE GROUNDS OF APPEAL OF THE ASSESSEE FOR STATISTICAL PURPOSES. 4 ITA NO.1694/BANG/2019 6. IN THE RESULT, THE ASSESSEE APPEAL IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE. S D / - S D / - ( A.K. GARODIA ) (PAVAN KUMAR GADALE) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 3 0 . 06 . 20 20 . *REDDY GP COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT (A) 4. PR. CIT 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME - TAX APPELLATE TRIBUNAL BANGALORE