Smt.Puttalingamma Puttannaiah Education Trust(R), Bailur V. Commissioner of Income Tax, Bangalore

ITA 1727/BANG/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 7222 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 1 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-11-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 21-08-2017
• Assessment Year: misc
• Appeal Filed On: 03-10-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 12A; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : BANGALORE BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER ITA NO. 1727/BANG/2016 ASSESSMENT YEAR : N.A. SMT. PUTTALINGAMMA PUTTANNAIAH EDUCATION TRUST (R), NO.58, 5 TH MAIN, 3 RD CROSS, BASAVESHWARA LAYOUT, VIJAYANAGAR, BENGALURU 560 040. PAN: AAATK 8646E VS. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), BENGALURU. APP ELLANT RESPONDENT APP ELLANT BY : SHRI PRANAV KRISHNA, ADVOCATE RESPONDENT B Y : SHRI SUNIL KUMAR SINGH, CIT(DR)(ITAT) - 1, BENGALURU DATE OF HEARING : 09.11.2017 DATE OF PRONOUNCEMENT : 17 .11.2017 O R D E R PER SUNIL KUMAR YADAV, JUDICIAL MEMBER THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINS T THE ORDER OF THE CIT(APPEALS) INTER ALIA ON THE FOLLOWING GROUNDS: 1. THE ORDER OF THE LEARNED COMMISSIONER PASSED U NDER SECTION 12A(1)(B)(II) OF THE ACT IS OPPOSED TO LAW, EQUITY, WEIGHT OF EVIDENCE, PROBABILITIES AND THE FACTS AND CIRCUM STANCES IN THE APPELLANT'S CASE. ITA NO.1727/BANG/2016 PAGE 2 OF 3 2. THE ORDER OF CANCELLATION UNDER SECTION 12A(1) (B)(II) IS NOT IN ACCORDANCE WITH LAW AND REQUIRES TO BE SET-A SIDE ON THE FACTS AND CIRCUMSTANCES OF THE CASE. 3. THE LEARNED COMMISSIONER FAILED TO APPRECIATE T HAT THE NON-SATISFACTION AS TO THE GENUINENESS OF THE ACTIV ITIES IS NOT A PROPER GROUND FOR REJECTION OF THE APPLICATION FOR GRANT OF REGISTRATION U/S 12A OF THE ACT ON THE FACTS AND CI RCUMSTANCES OF THE CASE. 4. WITHOUT PREJUDICE, THE LEARNED COMMISSIONER FA ILED TO PROVIDE ADEQUATE OPPORTUNITIES OF HEARING AT THE TI ME OF REGISTRATION OF THE TRUST ON THE FACTS AND CIRCUMST ANCES OF THE CASE. 5. THE APPELLANT CRAVES LEAVE TO ADD, ALTER, DELETE OR SUBSTITUTE ANY OF THE GROUNDS URGED ABOVE. 6. IN THE VIEW OF THE ABOVE AND OTHER GROUNDS THAT MAY BE URGED AT THE TIME OF THE HEARING OF THE APPEAL, THE APPELLANT PRAYS THAT THE APPEAL MAY BE ALLOWED IN THE INTEREST OF J USTICE AND EQUITY. 2. DURING THE COURSE OF HEARING, THE LD. COUNSEL F OR THE ASSESSEE HAS INVITED OUR ATTENTION THAT CIT(E) HAS REJECTED THE APPLICATION FOR REGISTRATION U/S. 12AA OF THE ACT WITHOUT LOOKING TO THE COMPLET E FACTS, THOUGH THE ASSESSEE HAS FURNISHED THE RELEVANT INFORMATION BEF ORE THE CIT(E). THEREFORE, IN THE INTEREST OF JUSTICE, THE MATTER M AY BE RESTORED TO THE CIT(E) FOR READJUDICATION OF APPLICATION FOR REGIST RATION U/S. 12AA OF THE ACT. 3. THE LD. DR PLACED RELIANCE UPON THE ORDER OF THE CIT(E). 4. HAVING CAREFULLY EXAMINED THE ORDERS OF THE CIT( E) AND THE MATERIAL PLACED ON RECORD, WE FIND THAT THE CIT(E) HAS DISPO SED OF THE APPLICATION ITA NO.1727/BANG/2016 PAGE 3 OF 3 FOR REGISTRATION U/S. 12AA SUMMARILY WITHOUT ADJUDI CATING UPON THE EVIDENCE FILED BY THE ASSESSEE. WE THEREFORE SET ASIDE THE ORDER OF CIT(E) AND RESTORE THE MATTER TO HIS FILE WITH A DIRECTION TO READJUDICATE THE APPLICATION FOR REGISTRATION U/S. 12AA AFTER AFFORDING OPPORTUN ITY OF BEING HEARD TO THE ASSESSEE BY PASSING A REASONED ORDER. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON THIS 17 TH DAY OF NOVEMBER, 2017. SD/- SD/- ( JA SON P. BOAZ ) ( SUNIL KUMAR YADAV ) ACCOUNTANT MEMBER JUDICIAL MEMBER BANGALORE, DATED, THE 17 TH NOVEMBER, 2017. / D ESAI S MURTHY / COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, B ANGALORE. 6. GUARD FILE BY ORDER SENIOR PRIVATE SECRETARY ITAT, BANGALORE.