M/s Gadag Institute of Medical Sciences, Gadag V. Commissioner of Income Tax (Exemptions) , Bangalore

ITA 2617/BANG/2017

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 2762 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 2 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-02-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2017-2018
• Appeal Filed On: 06-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRADEEP KUMAR BENGALURU
• Assessee Lawyers: MRINALINI R
• Keywords: Charitable institution
• Section: 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN , ACCOUNTANT MEMBER ITA NO. 2617/BANG/2017 ASSESSMENT YEAR : N.A. GADAG INSTITUTE OF MEDICAL SCIENCES, MULGUND ROAD, MALASAMUDRA TQ. GADAG. PAN: AACAG 3162C VS. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), BANGALORE. APP ELL ANT RESPONDENT APPELLANT BY : MS. MRINALINI R., ADVOCATE RESPONDENT BY : SHRI PRADEEP KUMAR, CIT(DR)(ITAT), BENGALURU. DATE OF HEARING : 29 .0 1 .201 9 DATE OF PRONOUNCEMENT : 27 . 02 .201 9 O R D E R PER N.V. VASUDEVAN, VICE PRESIDENT THIS APPEAL BY THE ASSESSEE IS AGAINST THE ORDER DATED 22.09.2017 OF THE CIT(EXEMPTIONS) [CIT(E)], BANGALORE DISMISS ING THE APPLICATION FOR GRANT OF REGISTRATION U/S. 12A OF THE INCOME-TAX AC T, 1961 ['THE ACT']. 2. THE ASSESSEE IS A CHARITABLE INSTITUTION. IT FI LED AN APPLICATION FOR GRANT OF REGISTRATION U/S. 12A OF THE ACT ON 31.03. 2017. THE CIT(E) ISSUED A LETTER DATED 11.09.2017 CALLING FOR CERTAIN DETAI LS AND FIXED THE DATE OF HEARING FOR COMPLIANCE BETWEEN 18 TH AND 22 ND SEPT. 2017. IT APPEARS THAT TILL 22 ND SEPT. 2017, I.E., THE LAST DATE FIXED IN THE NOTIC E FOR GIVING THE REPLY, THE CIT(E) DID NOT RECEIVE ANY REPLY FROM THE ASSES SEE AND IN THE ITA NO. 2617/BANG/2017 PAGE 2 OF 3 CIRCUMSTANCES, HE CAME TO THE CONCLUSION THAT ASSES SEE WAS NOT ENTITLED TO GRANT OF REGISTRATION U/S. 12A OF THE ACT AS IT HAD NOT SATISFIED THE COMMISSIONER ABOUT THE CONDITIONS REQUIRED FOR GRAN T OF REGISTRATION. ACCORDINGLY, THE APPLICATION FOR GRANT OF REGISTRAT ION WAS REJECTED BY THE CIT(E). 3. AGGRIEVED BY THE ORDER OF CIT(E), THE ASSESSEE H AS FILED THE PRESENT APPEAL BEFORE THE TRIBUNAL. 4. AT THE TIME OF HEARING, THE LD. COUNSEL FOR THE ASSESSEE BROUGHT TO OUR NOTICE THAT THE SHOW CAUSE NOTICE DATED 11.09.2 017 ISSUED BY THE CIT(E) WAS RECEIVED BY THE ASSESSEE ONLY ON 12.12.2 017. OUR ATTENTION WAS DRAWN TO THE DATE OF RECEIPT SEAL OF THE ASSESS EE IN WHICH THE RECEIPT OF SHOW CAUSE NOTICE ISSUED BY THE CIT(E) DATED 11. 09.2017 IS RECORDED AS 12.12.2017. IN THE GIVEN FACTS AND CIRCUMSTANCES, WE ARE SATISFIED THAT THE ASSESSEE DID NOT HAVE PROPER OPPORTUNITY OF BEING H EARD BEFORE THE CIT(E). WE, THEREFORE, SET ASIDE THE ORDER OF CIT(E) AND DI RECT THE CIT(E) TO EXAMINE AFRESH THE QUESTION OF GRANT OF REGISTRATIO N U/S. 12A TO THE ASSESSEE, AFTER AFFORDING PROPER OPPORTUNITY OF BEI NG HEARD. 5. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON THIS 27 TH DAY OF FEBRUARY, 2019. SD/- SD/- ( B.R. BASKARAN ) ( N.V. VASUDEVAN ) ACCOUNTANT MEMBER VICE PRESIDENT BANGALORE, DATED, THE 27 TH FEBRUARY, 2019. / D ESAI S MURTHY / ITA NO. 2617/BANG/2017 PAGE 3 OF 3 COPY TO: 1. APP ELL ANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FI L E BY ORDER ASSISTANT REGISTRAR, ITAT, BANGALORE.