AI Insights
The case involves Dawat-E-Islami Yadgir, an organization, appealing against the decision of the Commissioner of Income Tax (Exemptions), Bengaluru, which had rejected their application for registration under section 12AB of the Income-tax Act, 1961. The primary contention of the assessee was that the CIT(E) had not called for any details to verify the objects of the trust, leading to what they termed as 'grave injustice'. The Tribunal found merit in the assessee's argument that the CIT(E) had not adequately verified the details concerning the trust's objects before rejecting the registration. Consequently, the Tribunal remanded the matter back to the CIT(E) for a thorough re-examination.
Appeal details
Counselvise Citation
[2023] 140 COUNSELVISE.COM (IT) 124375 (ITAT-BANGALORE)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
3 month(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
16-07-2023
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
B
Next Hearing Date
11-07-2023
Assessment Year
misc
Appeal Filed On
16-04-2023
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI BEENA PILLAI, JUDICIAL MEMBER ITA No.313/Bang/2023 Assessment year : 2023-24 Dawat-E-Islami Yadgir, House No.5-5341/6A, Hyderabad Road, Sana Masjid, Azeez Colony Godihal, Allipur B.O, Yadgir, Gulbarga. PAN – AADTD 8260 G Vs. The Commissioner of Income Tax (Exemptions), Bengaluru. APPELLANT RESPONDENT Assessee by : Shri Mohammed Tahir Shaikh, C.A Revenue by : Shri Sunil Kumar Singh, CIT (DR) Date of hearing : 12.07.2023 Date of Pronouncement : 17.07.2023 O R D E R Per Beena Pillai, Judicial Member The present appeal is filed by the assessee against the order dated 17/02/2023 passed by the CIT(E), Bangalore for the assessment year 2023-24. 2. It is submitted by the ld.AR that the ld.CIT(E) had rejected the registration sought by the assessee s/s 12AB ITA No.313/Bang/2023 Page 2 of 4 of the Income-tax Act 1961. He submitted that no details were called for by the ld.CIT(E) in order to verify the objects of the assessee and thereby caused grave injustice. He thus, prayed for the issue to be remanded to the file of ld.CIT(E) to consider the application afresh. 3. On the contrary, the ld.DR relied on the orders passed by the ld.CIT(E). 4. We have considered the submission advanced by both the sides in the light of the records placed before us. We note that the ld.CIT(E) had denied the exemption without verifying any details in respect of the objects of the trust. In the interest of justice, we deem it proper to remand this issue to the file of ld.CIT(E) with a direction to consider the application of the assessee in the light of objects of the trust and any other evidences that may be relevant to carry out necessary verification may be called for. 4.1 Needless to say proper opportunity of being heard to the assessee may be given. Accordingly, the grounds raised by the assessee stands for statistical purpose. ITA No.313/Bang/2023 Page 3 of 4 5. In the result, the appeal of the assessee stands allowed for statistical purpose. Order pronounced in court on 17 th July, 2023 Sd/- Sd/- (CHANDRA POOJARI) (BEENA PILLAI) Accountant Member Judicial Member Bangalore, Dated, 17 th July, 2023 / vms / 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. ITA No.313/Bang/2023 Page 4 of 4 1. 1DaDate of Dictation .......................................... 2. Date on which the typed draft is placed before the dictating Member ......................... 3. Date on which the approved draft comes to Sr.P.S ................................... 4. Date on which the fair order is placed before the dictating Member .................... 5. Date on which the fair order comes back to the Sr. P.S. ....................... 6. Date of uploading the order on website................................... 7. If not uploaded, furnish the reason for doing so ................................ 8. Date on which the file goes to the Bench Clerk ....................... 9. Date on which order goes for Xerox & endorsement.......................................... 10. Date on which the file goes to the Head Clerk ......................... 11. The date on which the file goes to the Assistant Registrar for signature on the order ..................................... 12. The date on which the file goes to dispatch section for dispatch of the Tribunal Order ............................... 13. Date of Despatch of Order. .....................................................
