BOMBAY KANNADA SANGHA, MUMBAI V. CIT EXEMPTION , MUMBAI

ITA 3011/MUM/2022

AI Insights

The case involves the Bombay Kannada Sangha, which appealed against the decision of the Commissioner of Income Tax (Exemption), Mumbai, rejecting their application for registration under section 80G of the Income-tax Act, 1961. The primary contention was that the rejection was made without a proper application of judicial mind and without providing a reasonable opportunity of being heard. The tribunal noted that the trust had submitted detailed documents electronically, which were not considered by the CIT. Consequently, the tribunal decided to remand the case back to the CIT for a fresh decision, emphasizing the need for a fair hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 123180 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-02-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: B
• Next Hearing Date: 08-02-2023
• Assessment Year: 2022-2023
• Appeal Filed On: 27-11-2022
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 80G

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAHUL CHAUDHARY (JUDICIAL MEMBER) ITA No. 3011/MUM/2022 Assessment Year: 2022-23 Bombay Kannada Sangha, 2, Venkatesh Nivas, Bhau Daji Road, Matunga, Mumbai-400019. Vs. CIT Exemption, 601, 6 th floor, Cumballa Hill MTNL Building, Peddar Road, Dr. Gopalrao Deshmukh Marg, Cumballa Hill, Mumbai-400026. PAN No. AAATB 4270 H Appellant Respondent Assessee by : None Revenue by : Dr. Mahesh Akhade, CIT-DR Date of Hearing : 09/02/2023 Date of pronouncement : 13/02/2023 ORDER PER OM PRAKASH KANT, AM This appeal by the assessee is directed against order dated 26.09.2022 passed by the Ld. Commissioner of Income Tax (Exemption), Mumbai rejecting the registration of the Trust for the purpose of section 80G of the Income-tax Act, 1961 (in short ‘the Act’). The ground raised by the assessee is reproduced as under: 1. Order passed by the Learned Commissioner of Income Tax, Exemptions, Mumbai U/s 12AB rw 80G(5)(il) of the act dated 26/09/2022 (DIN:ITBA/EXM/F/EXM45/2022 23/1045975486(1)] is Bad in law as the sa without (a) application of judicial mind & (b) giving a reasonable opportunity of being heard and also the analogy of the sole base of application of funds has been totally misconstrued and ignoring the fact that the registration under section previous Order of registration U/S 80G(5)(ti) vide URN:AAATB4270H20215 dated 24 restored. 2. Despite notifying none attended on behalf of the assessee. view of written submission already available on record, the adjournment application of the assessee was rejected and appeal was heard ex-partee qua the assessee, after hearing the arguments of the Ld Departmental Representative (DR). 3. We find that the Ld. CIT has rejected the purpose of section 80G of the Act due to non part of the notices issued by the Ld. CIT. On perusal of the written submission filed by the assessee, we find that the assessee has uploaded detailed in the form of various annexures in PDF format electronically on the Income into consideration by the Ld. CIT. circumstances and in the interest of substantial justice appropriate to restore the matter back to the Ld. CIT for deciding 1. Order passed by the Learned Commissioner of Income Tax, Exemptions, Mumbai U/s 12AB rw 80G(5)(il) of the act dated 26/09/2022 (DIN:ITBA/EXM/F/EXM45/2022 23/1045975486(1)] is Bad in law as the same is passed without (a) application of judicial mind & (b) giving a reasonable opportunity of being heard and also the analogy of the sole base of application of funds has been totally misconstrued and ignoring the fact that the registration under section 12AB has been granted and hence the previous Order of registration U/S 80G(5)(ti) vide URN:AAATB4270H20215 dated 24-09-2021 may please be Despite notifying none attended on behalf of the assessee. view of written submission already available on record, the adjournment application of the assessee was rejected and appeal partee qua the assessee, after hearing the arguments of the Ld Departmental Representative (DR). e Ld. CIT has rejected the registration for the purpose of section 80G of the Act due to non-compliance on the part of the notices issued by the Ld. CIT. On perusal of the written submission filed by the assessee, we find that the assessee has ailed in the form of various annexures in PDF format electronically on the Income-tax Portal, which have not been taken into consideration by the Ld. CIT. In view of the above facts and in the interest of substantial justice to restore the matter back to the Ld. CIT for deciding Bombay Kannada Sangha 2 ITA No. 3011/M/2022 AY 2022-23 1. Order passed by the Learned Commissioner of Income- Tax, Exemptions, Mumbai U/s 12AB rw 80G(5)(il) of the act dated 26/09/2022 (DIN:ITBA/EXM/F/EXM45/2022- me is passed without (a) application of judicial mind & (b) giving a reasonable opportunity of being heard and also the analogy of the sole base of application of funds has been totally misconstrued and ignoring the fact that the registration 12AB has been granted and hence the previous Order of registration U/S 80G(5)(ti) vide 2021 may please be Despite notifying none attended on behalf of the assessee. In view of written submission already available on record, the adjournment application of the assessee was rejected and appeal partee qua the assessee, after hearing the arguments egistration for the compliance on the part of the notices issued by the Ld. CIT. On perusal of the written submission filed by the assessee, we find that the assessee has ailed in the form of various annexures in PDF format , which have not been taken In view of the above facts and in the interest of substantial justice,we feel it to restore the matter back to the Ld. CIT for deciding afresh after providing assessee. 4. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced 1963 on 13/02/2023. Sd/- (RAHUL CHAUDHARY JUDICIAL MEMBER Mumbai; Dated: 13/02/2023 Rahul Sharma, Sr. P.S. Copy of the Order forwarded to 1. The Appellant 2. The Respondent. 3. The CIT(A)- 4. CIT 5. DR, ITAT, Mumbai 6. Guard file. //True Copy// afresh after providing adequate opportunity of being heard to the In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced under Rule 34(4) of the ITAT Rules, 02/2023. Sd/- RAHUL CHAUDHARY) (OM PRAKASH KANT JUDICIAL MEMBER ACCOUNTANT MEMBER Copy of the Order forwarded to : BY ORDER, (Assistant Registrar) ITAT, Mumbai Bombay Kannada Sangha 3 ITA No. 3011/M/2022 AY 2022-23 opportunity of being heard to the In the result, the appeal filed by the assessee is allowed for under Rule 34(4) of the ITAT Rules, - OM PRAKASH KANT) ACCOUNTANT MEMBER BY ORDER, (Assistant Registrar) ITAT, Mumbai