Shree Swetambar Sthanakvasi Jain Shravak Sangh Trust, Bangalore V. Commissioner Of Income-Tax (exemptions), Bangalore

ITA 330/BANG/2023

AI Insights

The case involves an appeal by Shree Sweatambar Sthanakvasi Jain Shravak, Sangh Trust against the order of the Commissioner of Income-tax (Exemptions), Bangalore, which denied the trust registration under section 12AB of the Income Tax Act. The denial was based on the trust's failure to submit necessary documents and prove the genuineness of its activities. The tribunal found that the CIT(E) had not adequately considered the details provided by the trust nor given a reasonable opportunity for a hearing, leading to the decision to remand the case for further consideration.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 124459 (ITAT-BANGALORE)
• Duration Of Justice: 1 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-06-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 12-06-2023
• Assessment Year: misc
• Appeal Filed On: 23-04-2023
• Laws Referred To: Section 12AB of the Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI BEENA PILLAI, JUDICIAL MEMBER ITA No.330/Bang/2023 Assessment year : 2023-24 Shree Sweatambar Sthanakvasi Jain Shravak, Sangh Trust, No.24-25, Malavalli Papannalane, Chickpet Cross, Bengaluru-560 053. PAN – AAITS 9873 R Vs. The Commissioner of Income-tax (Exemptions), Bangalore. APPELLANT RESPONDENT Assessee by : Smt. Suman Lunkar, C.A Revenue by : Ms. Neera Malhotra, CIT (DR) Date of hearing : 13.06.2023 Date of Pronouncement : 15.06.2023 O R D E R Per Beena Pillai, Judicial Member Present appeal is filed by the assessee against the order dated 7/3/2023 passed by the ld.CIT(E), Bangalore in the case of a trust. 2. The ld.AR submitted that the ld.CIT(E) denied registration u/s 12AB of the Act as assessee failed to submit necessary documents/details as required under the relevant provisions of the Act and also failed to ITA No.330/Bang/2023 Page 2 of 5 demonstrate/prove the genuineness of the activities carried on by it. It is the submission of the ld.AR that the application in Form No.AB dated 30/9/2021 filed by the assessee was as such thereby rejected. The ld.AR submitted that the assessee had filed all relevant documents as was necessary for consideration of the application filed by the assessee for seeking registration u/s 12AB of the Act. She submitted that all the relevant details as per note dated 29/12/2022, 19/1/2023 issued by the ld.CIT(E) has been complied with, however, the details were not considered and the assessee was not called upon by the ld.CIT(E) for hearing. She thus requested that the issue to be remanded back to the ld.CIT(E). 3. On the contrary, the ld.DR relied on the orders passed by the ld.CIT(E). 4. We have perused the submission in the light of record placed before us. We have perused the notice issued by the ld.CIT(E), wherein details in respect of the trust object of the trust and the manner in which the activities are being carried out has been called for vide notice dated 24/12/2022. We note that the assessee had filed reply to the above notice. It has been filed with the office of the ld.CIT(E) on 30/2/2013 by the assessee as ITA No.330/Bang/2023 Page 3 of 5 per the acknowledgment stamp on the copy placed in the paper book. We note that all the details filed by the assessee has not been looked into and verified by the ld.CIT( E). We also note that reasonable opportunity of being heard to the assessee has also not been provided. Accordingly, we remand this appeal back to the ld.CIT(E). We direct the ld.CIT(E) to call for the details and to grant fair and reasonable opportunity to the assessee of being heard in accordance with law. The ld.CIT(E) is directed to carry out all necessary verification that may be necessary in order to consider the claim of the assessee in accordance with law. Accordingly grounds raised by the assessee stands allowed for statistical purposes. 5. In the result, appeal filed by the assessee is allowed for statistical purposes. Order pronounced in court on == day of 15 th June, 2022 Sd/- Sd/- (CHANDRA POOJARI) (BEENA PILLAI) Accountant Member Judicial Member Bangalore, Dated, 15 th June, 2022 / vms / ITA No.330/Bang/2023 Page 4 of 5 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.330/Bang/2023 Page 5 of 5 . 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. .....................................................