M/s ICAT Education Trust , Bangalore V. Commissioner of Income Tax (Exemptions) , Bangalore

ITA 1979/BANG/2018

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 9921 (ITAT-BANGALORE)
• Duration Of Justice: 5 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-12-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 11-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MRS NEERA MALHOTRA
• Assessee Lawyers: R SUBRAMANIAM
• Keywords: Opportunity of being heard

Judgement Text

ITA.1979/BANG/2018 PAGE - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'B', BENGALURU BEFORE SHRI. A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI. LALIET KUMAR, JUDICIAL MEMBER I.T.A NO.1979/BANG/2018 (ASSESSMENT YEAR : NA) ICAT EDUCATION TRUST, NO.4/424, HOSUR MAIN ROAD, BOMMANAHALLI, BENGALURU 560 068 .. APPELLANT PAN : AABTI3549K V. COMMISSIONER OF INCOME-TAX (EXEMPTION), BENGALURU .. RESPONDENT ASSESSEE BY : SHRI. R. SUBRAMANIAN, CA REVENUE BY : SMT. NEERA MALHOTRA, CIT - DR HEARD ON : 27.11.2018 PRONOUNCED ON : 07.12.2018 O R D E R PER LALIET KUMAR, JUDICIAL MEMBER : THE ASSESSEE HAS FILED THE PRESENT APPEAL FEELING AGGRIEVED BY THE ORDER OF THE CIT (EXEMPTIONS), BENGALURU, DT.15 .05.2018, WHEREIN REGISTRATION U/S.12AA OF THE ACT WAS DENIED . ITA.1979/BANG/2018 PAGE - 2 THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS OF AP PEAL : 02. IT WAS THE CASE OF THE ASSESSEE THAT THE ASSESS EE HAS FULLY PARTICIPATED IN THE PROCEEDINGS BEFORE THE CIT (EX EMPTIONS). HOWEVER THE CIT (EXEMPTIONS) WITHOUT CONSIDERING TH E DOCUMENTS FILED BY THE ASSESSEE HAS DENIED THE REGISTRATION. BEING AGGRIEVED BY THE ORDER OF DENIAL OF REGISTRATION, ASSESSEE FI LED APPEALS BEFORE THE CIT (A), WHO HAS UPHELD THE ORDER OF THE CIT (E XEMPTIONS). BEING FURTHER AGGRIEVED, ASSESSEE IS IN APPEAL BEFO RE US. 03. THE LD. AR HAS DRAWN OUR ATTENTION TO THE INCOM E AND EXPENDITURE STATEMENT, LETTER DT.15.02.2018 AND CER TIFICATE U/S.13(1)(3), AS ALSO THE TRUST DEED FILED BEFORE U S. 04. ON THE OTHER HAND THE LD. DR HAS SUBMITTED THAT AS PER PARA 2 AND 3, THE ASSESSEE HAS FAILED TO PRODUCE THE DOCUM ENTS BEFORE THE CIT (EXEMPTIONS), AT THE TIME OF PROCEEDINGS BEFORE HIM AND ITA.1979/BANG/2018 PAGE - 3 THEREFORE THE CIT (EXEMPTIONS) DID NOT HAVE ANY OPT ION BUT TO DENY THE EXEMPTION IN THE ABSENCE OF THE REQUISITE INFOR MATION. 05. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL ON RECORD. AS IS EMANATING FROM THE RECORD, AFTER THE RECEIPT OF THE NOTICE FROM THE CIT (EX), THE ASSESSEE HAD FILED CE RTAIN DOCUMENTS LIKE TRUST DEED, INCOME AND EXPENDITURE ACCOUNT ETC ., TO SHOW THE NATURE OF ACTIVITIES OF THE TRUST. HOWEVER THE ORD ER PASSED BY THE CIT (EX) IS CONSPICUOUSLY SILENT ON ALL THESE ASPEC TS AND NONE OF THE DOCUMENTS FURNISHED BY THE ASSESSEE HAS NOT BEEN CO NSIDERED. IN THE LIGHT OF THE ABOVE, WE DEEM IT APPROPRIATE TO R EMAND THE MATTER BACK TO THE FILE OF THE CIT (EX), WITH A DIRECTION TO CONSIDER THE APPLICATION OF THE ASSESSEE DENOVO, AFTER GRANTING OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO COOPERATE AND FURNISH ALL INFORMATION SOUGHT BY THE CIT (EX), WITHIN THE TIME FRAME SPECIFIED. 06. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWE D FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 7TH DAY OF DE CEMBER, 2018 SD/- SD/- (A. K. GARODIA) (LALIET KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER BENGALURU DATED : 07.12.2018 MCN* ITA.1979/BANG/2018 PAGE - 4 COPY TO: 1. THE ASSESSEE 2. THE ASSESSING OFFICER 3. THE COMMISSIONER OF INCOME-TAX 4. COMMISSIONER OF INCOME-TAX(A) 5. DR 6. GF, ITAT, BANGALORE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL, BANGALORE.