CSR Educational Trust, Bangalore V. Commissioner Of Income Tax (Exemptions), Bangalore

ITA 232/BANG/2021

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 4182 (ITAT-BANGALORE)
• Duration Of Justice: 4 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-10-2021
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: misc
• Appeal Filed On: 01-06-2021
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Section: 80G

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI , JUDICIAL MEMBER IT A NO. 232/ BANG / 2021 ASSESSMENT YEAR: N.A. CSR EDUCATIONAL TRUST, 4/A, KORAMANGALA VILLAGE, 8 TH BLOCK, KORAMANGALA, BANGALORE 560 095. PAN: AABTC 8916 E VS. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), BENGALURU. APPELLANT RESPONDENT APPELLANT BY : NONE RESPONDENT BY : SHRI A. SRINIVA SA RAO, CI T(DR)(ITAT), B ENGALURU. DATE OF HEARING : 05 . 1 0 .202 1 DATE OF PRONOUNCEMENT : 05 . 1 0 .202 1 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER THIS APPEAL BY THE ASSE IS DIRECTED AGAINST THE ORDER OF THE CIT(EXEMPTIONS), BANGALORE [CIT(E)] WITH REGARD TO REJECTION OF APPLICATION FOR APPROVAL U/S. 80G(V) OF THE INCOME-TAX ACT, 196 1 [THE ACT] ON THE FOLLOWING GROUNDS:- 1. THE ORDER DATED 13.03.2021 BY THE LEARNED CIT EXEMPTIONS BENGALURU IN ITBA/EXM/S/EXM2/2020-21/ 1031465282(1) ON THE APPLICATION MADE UNDER SECTION 80G(5)(VI) IS CONTRARY TO FACTS, OPPOSED TO LAW AND UNTENABLE. ITA NO.232/BANG/2021 PAGE 2 OF 3 2. LEARNED COMMISSIONER EXEMPTION GROSSLY ERRED IN AT THE TIME OF GRANTING APPROVAL UNDER SECTION 80G OF THE ACT, HAS NOT VERIFIED THE DETAILS E FILED IN THE PORTAL AND REJECTED THE APPLICATION STATING THE APPELLANT HAS NOT FILED DET AILS 3. LEARNED COMMISSIONER EXEMPTION GROSSLY ERRED IN NOT CONSIDERING THE DETAILS FILED BY THE APPELLANT AS I T HAD FILED ALL THE DETAILS SOUGHT IN THE NOTICE. 4. LEARNED COMMISSIONER EXEMPTIONS ERRED IN REJECTI NG THE APPLICATION BY STATING THAT THE APPELLANT HAS NOT F ILED DETAILS. FOR THESE AND OTHER GROUNDS THAT MAY BE PERMITTED T O BE ADDUCED BEFORE OR DURING THE COURSE OF HEARING, THE APPELLA NT PRAYS THAT THE APPEAL BE ALLOWED AND THE ORDER OF LEARNED COMM ISSIONER OF INCOME TAX EXEMPTIONS BE DELETED. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE T IME OF HEARING. WE PROCEED TO DISPOSE OF THE APPEAL AFTER PERUSAL O F THE MATERIAL ON RECORD AND AFTER HEARING THE LD. DR. 3. THERE WERE CERTAIN DISCREPANCIES IN THE APPLICAT ION FILED BY THE ASSESSEE ON 27.1.2020 FOR APPROVAL U/S. 80G. VIDE LETTER DATED 10.12.2020, THE CIT(E) ASKED FOR VARIOUS DOCUMENTS REQUIRED TO BE FURNISHED BY 17.12.2020. HOWEVER, TILL THE DATE OF PASSING OF THE IMPUGNED ORDER I.E., 31.3.2021, THE ASSESSEE COULD NOT FURNI SH THE DOCUMENTS CALLED FOR. HENCE, THE ASSESSEES APPLICATION FOR APPROVA L U/S. 80G WAS REJECTED. 4. AFTER GOING THROUGH THE ORDER OF THE CIT(E), WE ARE OF THE OPINION THAT THE NOTICE WAS ISSUED BY HIM ON 10.12.2020 TO FURNISH VARIOUS DOCUMENTS LISTED AT SL.NO. 1 TO 20 OF THE IMPUGNED ORDER BEFORE 17.12.2020 AND THE TIME GIVEN TO THE ASSESSEE TO FURNISH THE D ETAILS IS VERY SHORT. HENCE, IN THE INTEREST OF JUSTICE, WE REMIT THE ENT IRE ISSUE TO THE CIT(E) WITH A DIRECTION TO GRANT ONE MORE OPPORTUNITY TO THE AS SESSEE TO FURNISH ITA NO.232/BANG/2021 PAGE 3 OF 3 VARIOUS DOCUMENTS CALLED FOR BY HIM AND DECIDE THE ISSUE AFRESH IN ACCORDANCE WITH LAW. 5. IN THE RESULT, THE APPEAL BY THE ASSESSEE IS PAR TLY ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON THIS 05 TH DAY OF OCTOBER, 2021. SD/- SD/- ( BEENA PILLAI ) ( CHANDRA POOJARI ) JUDICIAL MEMBER ACCOUNTANT MEMBER BANGALORE, DATED, THE 05 TH OCTOBER, 2021. / DESAI S MURTHY / COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. BY ORDER ASSISTANT REGISTRAR ITAT, BANGALORE.