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

ITA 30/BANG/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 2036 (ITAT-BANGALORE)
• Duration Of Justice: 10 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-12-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Next Hearing Date: 02-12-2020
• Assessment Year: 2019-2020
• Appeal Filed On: 09-01-2020
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ELAMURUSU G JCIT
• Assessee Lawyers: S V RAVISHANKAR
• Keywords: Charitable institution
• Section: 80G; 12A; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA NO. 30 /BANG/20 20 ASSESSMENT YEAR: 20 10 - 20 M/S. LIONS CLUB ASHOKNAGAR CHARITABLE TRUST, MALEMAR RAOD, ASHOKNAGAR, MANGALORE 575 006. PAN NO : AAATL 5752 A VS. THE CIT [EXEMPTION] , BANGALORE. APPELLANT RESPONDENT APPELLANT BY : SHRI. S. V. RAVISHANKAR , ADVOCATE RESPONDENT BY : S HRI . ELAMURUSU G , JCIT (DR)(ITAT) DATE OF HEARING : 0 2 . 1 2 .20 20 DATE OF PRONOUNCEMENT : 03 . 1 2 .20 20 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: THIS APPEAL IS BY THE ASSESSEE DIRECTED AGAINST THE ORDER OF CIT(E) DATED 11.11.2019. 2. THE ASSESSEE IS IN APPEAL BEFORE US CHALLENGING THE REJECTION OF APPLICATION FILED FOR RECOGNITION UNDER SECTION 80G OF THE INCOME TAX ACT, 1961 (HEREAFTER CALLED THE ACT). AT THE TIME OF HEARING, LEARNED AR SUBMITTED THAT IN SIMILAR CIRCUMSTANCES, ASSESSEES APPLICATION FOR REGISTRATION UNDER SECTION 12AA OF THE ACT WAS ALSO REJECTED BY CIT(E) AGAINST WHICH ASSESSEE HAS COME IN APPEAL BEFORE US AND THE TRIBUNAL IN ITA NO. 30/BANG/2020 PAGE 2 OF 2 ITA NO.2463/BANG/2019 VIDE 14.02.2020, REMITTED THE MATTER BACK TO THE FILE OF CIT(E) FOR RECONSIDERATION. IN THE PRESENT CASE, THE REJECTION OF APPROVAL FOR RECOGNITION UNDER SECTION 80G OF THE ACT WAS THAT TRUST HAS NOT BEEN GRANTED REGISTRATION UNDER SECTION 12A OF THE ACT. BEING SO, IN OUR OPINION, IT IS APPROPRIATE TO REMIT THE ISSUE IN DISPUTE TO THE FILE OF CIT(A) FOR EXAMINATION WITH SIMILAR DIRECTIONS AS IN ITA NO.2463/BANG/2019. 9. IN THE RESULT, APPEAL OF THE ASSESSEE IS PARTLY ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE. SD/- SD/- (BEENA PILLAI) (CHANDRA POOJARI) JUDICIAL MEMBER ACCOUNTANT MEMBER BANGALORE, DATED : 03.12.2020. NS* COPY TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASST. REGISTRAR, ITAT, BANGALORE.