GIEMA ATPC & ED INSTITUTE, Kalaburagi V. Commissioner of Income Tax (Expemption), Bangalore

ITA 1728/BANG/2016

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 7650 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 9 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-07-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2016-2017
• Appeal Filed On: 03-10-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SHREEHARI KUTSHA
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, B ENGALURU BEFORE S HRI N.V.VASUDEVAN , JUDICIAL MEMBER AND SHRI INTURI RAMA RAO , ACCOUNTANT MEMBER I TA NO. 1728 / BANG/2 0 1 6 M/S.GIEMA ATPC & E D INSTITUTE , PLOT NO.15, INDUSTRIAL ESTATE, M.S.K.MILL ROAD, NEA R JEWARGI CROSS, KALBURGI - 585102. PAN:AABAG 2512 R VS. APPELLANT COMMISSIONER OF INCOME - TAX(EXEMPTIONS). BENGALURU. RESPONDENT APPELLANT BY : SHRI SHREEHARI KUTSHA, CA RESPONDENT BY : MS. NEERA MALHOTRA, CIT(DR) DATE OF HEARING : 25/07/2018 DATE OF PRONOUNCEMENT : 27 /07/2018 O R D E R PER INTURI RAMA RAO, JM : THIS IS AN APPEAL FILED BY THE ASSESSEE DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME - TAX (EXEMPTIONS), BENGALURU, DATED 27/07/2018 DENYING REGISTRATION U/S 12AA OF THE INCOME - TAX ACT, 1961 [HEREINAFTER REFERRED TO AS 'THE ACT' FOR SHORT] ON THE GROUND THAT THE APPLICANT - SOCIETY HAD NOT COMPLIED WITH THE NOTICES ISSUED BY HIM CALLING FOR CERTAIN INFORMATION SO AS TO ENABLE HIM TO FORM AN OPINION AS TO THE GENUINENESS OF THE OBJECTS OF THE TRUST. HOWEVER, DURING THE COURSE OF THE PRESENT APPEAL, IT IS STATED BEFORE US THAT THE APPLICANT - SOCIETY HAD COMPLIED WITH THE QUESTIONNAIRE BY SUBMITTING THE INFORMATION AS CALLED FOR BY HIM VIDE LETTER DATED 18/04/2016. THE LD.CIT(EXEMPTIONS), IN IGNORANCE OF THIS INFORMATION, PASSED THE ORDER. ITA NO . 1728 /BANG/20 16 PAGE 2 OF 2 2. WE HEARD RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. WE NOTICE THAT THE LD.CIT(EXEMPTIONS) HAD PASSED THE ORDER U/S 12AA DENYING REGISTRA TION U/S 12AA OF THE ACT ON THE GROUND THAT THE APPELLANT HAD NOT COMPLIED WITH THE NOTICE ISSUED BY HIM. HOWEVER, IT IS DEMONSTRATED BEFORE US THAT THE APPLICANT - SOCIETY HAD FILED THE NECESSARY DETAILS AS CALLED FOR BY THE LD.CIT(EXEMPTIONS) VIDE LETTER DATED 18/04/2016. IN THE LIGHT OF THE FACTS, WE DEEM IT FIT AND PROPER TO RESTORE THE MATTER TO THE FILE OF THE LD.CIT(EXEMPTIONS) WITH A DIRECTION TO RE - CONSIDER THE APPLICATION IN THE LIGHT OF INFORMATION FILED BY THE APPLICANT - SOCIETY. 4. IN THE RESULT , THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 27 TH JULY 2018 SD/ - SD/ - (N.V.VASUDEVAN) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE : BENGALURU. D A T E D : 27/07/2018 SRINIVASULU, SPS COPY TO : 1 APPELLANT 2 RESPONDENT 3 CIT(A) 4 CIT 5 DR, ITAT, BANGALORE. 6 GUARD FILE BY ORDER SENIOR PRIVATE SECRETARY INCOME - TAX APPELLATE TRIBUNAL BANGALORE