M/s. Lions Club Ashoknagar Charitable Trust, Mangalore V. The Commissioner Of Income Tax(Exemptions), Bangalore

ITA 2463/BANG/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 5713 (ITAT-BANGALORE)
• Duration Of Justice: 2 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-02-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2019-2020
• Appeal Filed On: 02-12-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MUZAFFAR HUSSAIN
• Keywords: Charitable institution
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : BANGALORE BEFORE SHRI. A. K. GARODIA, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA 2463/BANG/2019 M/S. LIONS CLUB ASHOKNAGAR CHARITABLE TRUST, DOOR NO. 1-4143/3, RAJASHREE MALEMAR ROAD, ASHOKNAGAR DEREBAIL, MANGALORE 575 006. PAN NO : AAATL5752A VS. THE COMMISSIONER OF INCOME TAX (EXEMPTION), 6 TH FLOOR, UNITY BUILDING ANNEXE, P KALINGA RAO ROAD, BENGALURU 560 027. APPELLANT RESPONDENT APPELLANT BY : SHRI. NARENDRA SHARMA, ADVOCATE RESPONDENT BY : MR. MUZAFFAR HUSSAIN , CIT DR DATE OF HEARING : 11 - 02 - 2020 DATE OF PRONOUNCEMENT : 14 - 02 - 2020 ORDER PER BEENA PILLAI, JUDICIAL MEMBER PRESENT APPEAL HAS BEEN FILED BY ASSESSEE AGAINST ORDER DATED 25/10/2019 PASSED BY LD. CIT (EXEMPTIONS), BANGALORE DENYING REGISTRATION UNDER SECTION 12AA OF THE ACT. 2. LD. AR SUBMITTED THAT, APPLICATION IN FORM 10 A WAS FILED ON 30/04/2019 BEFORE LD. CIT (EXEMPTIONS), SEEKING REGISTRATION UNDER SECTION 12AA OF THE ACT, WHEREIN ADDRESS FOR COMMUNICATION WAS MENTIONED TO BE: M/S LIONS CLUB ASOKA NAGAR CHARITABLE TRUST (RE GD) DOOR NO. 1-FOR-143/3, RAJASHREE MALEMAR ROAD, ASOKA NAGAR DERBALI, MANGALORE, 575 006. PAGE 2 OF 3 ITA 2463/BANG/2019 3. HE SUBMITTED THAT THEREAFTER ASSESSEE RECEIVED IMPUGNED ORDER DATED 25/10/2019 WHEREIN, IT WAS STATED THAT LD. CIT(E) ISSUED LETTER DATED 21/09/2019 CALLING FOR DETAILS/CLARIFICATIONS TO BE FILED BY 25 OCTOBER 2019 WITH REGARDS TO CERTAIN OBJECTS MENTIONED IN THE TRUST DEED. LD. AR SUBMITTED THAT SAID NOTICE ISSUED BY LD. CIT (E) WAS NEVER SERVED UPON ASSESSEE AS LD. CIT(E) HIMSELF RECORDS IN IMPUGNED ORDER THAT NOTICE DATED 21/09/2019 WAS RETURNED UNSERVED WITH REMARK OF POSTAL AUTHORITIES AS INSUFFICIENT ADDRESS. 4. LD. AR SUBMITTED THAT ORDER PASSED BY LD. CIT(E) IS WITHOUT GRANTING DUE OPPORTUNITY TO ASSESSEE OF BEING REPRESENTED AS PER LAW. LD. CIT-DR SUBMITTED THAT ISSUE MAY BE SENT BACK TO LD. CIT (E) FOR RECONSIDERING APPLICATION FILED BY ASSESSEE. 5. CONSIDERING SUBMISSIONS OF LD. CIT-DR, WE ARE OF CONSIDERED OPINION THAT, APPLICATION FILED BY ASSESSEE FOR ANY REGISTRATION UNDER SECTION 12AA OF THE ACT NEEDS TO BE RECONSIDERED BY LD. CIT(E). NEEDLESS TO SAY, THAT PROPER OPPORTUNITY OF BEING REPRESENTED SHALL BE GRANTED TO ASSESSEE IN ACCORDANCE WITH LAW. LD.CIT(E) SHALL PASS DETAILED ORDER CONSIDERING SUBMISSIONS/EVIDENCES FILED BY ASSESSEE AS PER LAW. ACCORDINGLY, GROUNDS RAISED BY ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. IN THE RESULT, APPEAL FILED BY ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 14 TH FEBRUARY, 2020. SD/- SD/- (A. K. GARODIA) ( BEENA PILLAI) ACCOUNTANT MEMBER JUDICIAL MEMBER BANGALORE, DATED, THE 14 TH FEBRUARY, 2020. /MK/ PAGE 3 OF 3 ITA 2463/BANG/2019 COPY TO: 1. APPELLANT 4. CIT(A) 2. RESPONDENT 5. DR, ITAT, BANGALORE 3. CIT 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL. BANGALORE. DATE INITIAL 1. DRAFT DICTATED ON ON DRAGON SR.PS 2. DRAFT PLACED BEFORE AUTHOR 13-02-2020 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS/PS 6. KEPT FOR PRONOUNCEMENT ON SR.PS 7. DATE OF UPLOADING THE ORDER ON WEBSITE SR.PS 8. IF NOT UPLOADED, FURNISH THE REASON -- SR.PS 9. FILE SENT TO THE BENCH CLERK SR.PS 10. DATE ON WHICH FILE GOES TO THE AR 11. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 12. DATE OF DISPATCH OF ORDER. 13. DRAFT DICTATION SHEETS ARE ATTACHED NO SR.PS