Sri Srinivasa Patashala Association, Mangaluru V. Commissioner Of Income Tax (Exemptions), Bengaluru

ITA 2426/BANG/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 2307 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-11-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 25-11-2020
• Assessment Year: 2019-2020
• Appeal Filed On: 25-11-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRADEEP KUMAR CIT BENGALURU
• Keywords: Reasonable cause; Set aside
• Section: 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B R BAS KARAN , ACCOUNTANT MEMBER ITA NO . 2426/ BANG / 2019 ASSESSMENT YEAR : 2019 - 20 SRI SRINIVASA PATASHALA ASSOCIATION, SRI VITOBHA TEMPLE ROAD, MANGALURU 575 001. PAN: AABAS 3 951J VS. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), BENGALURU. APPELLANT RESPONDENT APPELLANT BY : NONE RESPONDENT BY : SHRI PRADEEP KUMAR, CIT (DR)(ITAT), BENGALURU. DATE OF HEARING : 25 . 1 1 .2020 DATE OF PRONOUNCEMENT : 25 . 1 1 .2020 O R D E R PER N.V. VASUDEVAN, VICE PRESIDENT THIS APPEAL BY THE ASSESSEE IS AGAINST THE ORDER DATED 13.9.2019 OF THE CIT(EXEMPTIONS), BANGALORE REJECTING THE APP LICATION FOR GRANT OF REGISTRATION U/S. 12A OF THE INCOME-TAX ACT, 1961 [ THE ACT]. 2. THERE IS A DELAY OF 6 DAYS IN FILING THE APPEAL BEFORE THE TRIBUNAL. THE ASSESSEE HAS FILED AN AFFIDAVIT THAT THE DELAY OCCURRED BECAUSE HE WAS OUT OF STATION ON PERSONAL WORK IN THE THIRD WEEK O F OCTOBER, 2019. THE DELAY NOT BEING INORDINATE AND HAVING OCCURRED DUE TO REASONABLE CAUSE IS CONDONED AND APPEAL ADMITTED. 3. THE ASSESSEE FILED AN APPLICATION FOR GRANT OF R EGISTRATION U/S. 12A OF THE ACT ON 28.3.2019. THE CIT(E) ISSUED A LETTER D ATED 11.9.2019 CALLING ITA NO.2426/BANG/2019 PAGE 2 OF 3 FOR VARIOUS DETAILS AS SET OUT IN THE IMPUGNED ORDE R. THE ASSESSEE WAS CALLED UPON TO COMPLY WITH THE REQUIREMENT WHICH WE RE ABOUT 14 QUERIES ON 11.9.2019 ITSELF. IT APPEARS THAT THE ASSESSEE DID NOT FILE THE REQUIRED DETAILS AND THEREFORE THE CIT(E) HELD THAT REGISTRA TION CANNOT BE GRANTED AS HE WAS NOT IN A POSITION TO VERIFY THE SATISFACTION OF VARIOUS CONDITIONS LAID DOWN FOR GRANT OF REGISTRATION U/S. 12A. 4. AGGRIEVED BY THE ORDER OF CIT(E), THE ASSESSEE I S IN APPEAL BEFORE THE TRIBUNAL. 5. IN GROUND NO.3, THE ASSESSEE HAS RAISED THE ISSU E WITH REGARD TO LACK OF OPPORTUNITY BEING HEARD. IT IS CLEAR FROM THE IMPUGNED ORDER THAT THE ASSESSEE WAS CALLED UPON TO FILE VARIOUS DETAILS BY LETTER DATED 11.9.2019 AND THE IMPUGNED ORDER HAS BEEN PASSED ON 13.9.2019 . THE ASSESSEE, IN OUR OPINION, HAD NO PROPER OPPORTUNITY OF BEING HEA RD AND THEREFORE THE IMPUGNED ORDER OF THE CIT(E) HAS TO BE SET ASIDE. ACCORDINGLY, THE IMPUGNED ORDER IS SET ASIDE AND THE ISSUE OF GRANT OF REGISTRATION U/S. 12A OF THE ACT IS REMANDED BACK TO THE CIT(E) FOR FRESH CONSIDERATION IN ACCORDANCE WITH THE LAW, AFTER AFFORDING ASSESSEE O PPORTUNITY OF BEING HEARD. 6. IN THE RESULT, THE APPEAL IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON THIS 25 TH DAY OF NOVEMBER, 2020. SD/- SD/- ( B R BASKARAN ) ( N V VASUDEVAN ) ACCOUNTANT MEMBER VICE PRESIDENT BANGALORE, DATED, THE 25 TH NOVEMBER, 2020. / DESAI S MURTHY / ITA NO.2426/BANG/2019 PAGE 3 OF 3 COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. BY ORDER ASSISTANT REGISTRAR ITAT, BANGALORE.