M/s. AwasNivas Foundation, Bangalore V. Income Tax Officer, Ward- 5(2)(1), Bangalore

ITA 82/BANG/2020

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 1054 (ITAT-BANGALORE)
• Duration Of Justice: 4 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-06-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2019-2020
• Appeal Filed On: 17-01-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MUZAFFAR HUSSAIN
• Assessee Lawyers: B R SUDHEENDRA
• Keywords: Non compliance; Set aside
• Section: 80G; 12A; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES B BENCH: BANGALORE BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA NO. 82 & 83 /BANG/20 20 (ASSESSMENT YEAR : 20 19 - 20 ) M/S. AWAS NIVAS FOUNDATION, 14/8, 1 ST FLOOR, J C ROAD, BANGALORE - 560 002 .APPELLANT VS. INCOME TAX OFFICER, WARD 5(2)(1), BANGALORE. RESP ONDENT. ASSESSEE BY: SHRI B R SUDHEENDRA, ADVOCATE. REVENUE BY: SHRI MUZAFFAR HUSSAIN, CIT (D.R) DATE OF HEARING : 02.06 .20 20. DATE OF PRONOUNCEMENT : 03 .06 .20 20. O R D E R PER BENCH : THE SE ARE THE APPEALS FILED BY THE ASSESSEE AGAINST THE SEPARATE ORDER S OF CO MMISSIONER OF INCOME TAX ( EXEMPTION S) , BANGALORE DT.20.11.2019 R EJECTING THE REGISTRATION UNDER SECTION 12AA((1)(B)(II) OF THE INCOME TAX ACT, 1961 (IN SHORT 'THE ACT') AND R EJECTION OF RECOGNITION UNDER SECTION 80G(5 )(VI) OF TH E ACT . 2 ITA NOS.82 & 83/BANG/2020 2. THE ASSESSEE HAS MADE AN APPLICATION FOR REGISTRATION UNDER SECTION 12A A OF THE ACT IN FORM NO 10A ON 27.05.2019 . THE OFFICE OF CIT (EXEMPTIONS) HAS SENT A LETTER DT.25.10.2019 TO ASSESSEE TO SUBMIT CERTAIN DETAILS TILL 8.11.2019. B UT LETTER SENT TO THE ASSESSEE WAS RETURNED BY THE POSTAL AUTHORITIES WITH THE REMARK NO SUCH FIRM IN THIS ADDRESS HENCE RETURNED TO SEN DER. I N THE ABSENCE OF DETAILS, THE CIT (EXEMPTIONS) COULD NO T VERIFY THE GENUINENESS OF THE OBJECTS AND ACTIVITIES OF THE TRUST AND REJECTED THE APPLICATION FOR REGISTRATION UNDER SECTION 12AA OF THE ACT FOR NON - COMPLIANCE. FURTHER THE APPLICATION FOR RE COGNITION UNDER SECTION 80G OF THE ACT FILED IN FORM NO 10 G ON 2.5.2019 WAS ALSO REJECTED BY THE CIT(E) FOR NON COMPLIANCE . AGGRIEVED BY THE REJECTION ORDERS OF CIT(E) , THE ASSESSEE HAS FILED APPEAL BEFORE THE TRIBUNAL. 3. AT T HE TIME OF HEARING, THE LD AR OF THE ASSESSEE SUBMITTED THAT THE ASSESSEE HAS NOT RECEIVED THE N OTICE ISSUED BY THE CIT(E) AND THEREFORE COULD NOT FURNISH THE DETAILS, AND PRAYED FOR AN OPPORTUNITY TO SUBSTANTIATE THE CASE WITH EVIDENCES AND DETAILS BEFORE THE CIT (EXEMPTIONS) FOR REGISTRATION UNDER SECTION 12A AND RECOGNITION UNDER SECTION 80G OF THE A CT. CONTRA, THE LEARNED DEPARTMENTA L REPRESENTATIVE SUBMITTED THAT THE NOTICE WAS SENT TO THE ADDRESS PROVIDED BY THE ASSESSEE IN THE APPLICATION AND CANNOT BE RETURNED AND IF ANY CHANGE IN THE ADDRESS, THE ASSESSEE SHOULD HAVE INTIMATED TO THE AUTHORITIE S. 3 ITA NOS.82 & 83/BANG/2020 4. WE HEARD THE RIVAL SUBMISSIONS AND P ERUSED THE MATERIAL ON RECORD. PRIMA FACIE, THE ASSESSEE HAS MADE AN APPLICATION FOR REGISTRATION UNDER SECTION 12A A OF THE ACT AND RECOGNITION UNDER SECTION 80G OF THE ACT SIMULTANEOUSLY. ON PERUSAL OF THE ORDER OF REJECTION FOR NON COMPLIAN CE, THE CIT (EXEMPTIONS) OFFICE HAS ISSUED N OTICE BUT WAS RETURNED UNS ERVED BY THE POSTAL AUTHORITIES IN BOTH THE CASES WITH REMARKS NO SUCH FIRM IN THIS ADDR ESS, HENCE RETURNED TO THE SENDE R. THE LEARNED AUTHORIZED REPRESENTATIVE SUBMITTED THAT THE ASSESSEE REGISTERED ADDRESS IS MENTIONED IN THE APPLICATION AND THERE CANNOT BE ANY REASON FOR NON - EXISTING OF THE ASSESSEE. WE FOUND THE ASSESSEE S ADDRESS ON THE L ETTER HEAD IS SAME , AND THE LDAR EMPHASIZED ON EXIST ENCE OF THE ASSESSEE AT THE ADDRESS PROVIDED TO THE INCOME AUTHORITIES . CONSIDERING THE FACTS AND CIRCUMSTANCES AND PRAYER OF THE LEARNED AUTHORIZED REPRESENTATIVE, W E PROVIDE AN OPPORTUNITY TO THE ASSESSEE TO SUBSTANTIATE THE CASE BEFORE THE CIT (EXEMPTIO NS) ALONG WITH EVIDENCES AND DETAILS. ACCORDINGLY, THE ORDER OF THE CIT (EXEMPTIONS) IS SET ASIDE AND RESTORE THE DISPUTED ISSUES TO THE FILE OF CIT ( E ) TO CONSIDER AFRESH AND PASS A SPEAKING ORDER . FURTHER THE ASSESSEE SHOULD BE PROVIDED ADEQUATE OPPORT UNITY OF HEARING .THE ASSESSEE SHOULD ALSO CO - OPERATE IN SUBMITTING THE INFORMATION AND DETAILS FOR EARLY DISPOSAL OF THE CASE AND ALLOW THE APPEAL OF THE ASSESSEE FOR STATISTICAL PURPOSES. 5. SIMILARLY, THE ASSESSEE HAS FILED APPEAL ITA NO.83/BANG/ 2020 FOR RECOGNITION UNDER SECTION 80G OF THE ACT , WE CONSIDERED THE FACTS , SUBMISSIONS 4 ITA NOS.82 & 83/BANG/2020 AND DECISION IN ITANO82/BANG/2020 .ACCORDINGLY, WE SET ASIDE THE ORDER OF CIT (EXEMPTIONS ) AND RESTORE THE DISPUTED ISSUES TO THE FILE OF CIT (EXEMPTIONS) TO CONSIDER A FRESH WITH SIMILAR DIRECTIONS AND ALLOW THE APPEAL OF THE ASSESSEE FOR STATISTICAL PURPOSES. 6. IN THE RESULT, THE ASSESSEE'S APPEALS ARE TREATED AS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPT ION PAGE. SD/ - SD/ - ( B.R. B ASKARAN ) (PAVAN KUMAR GADALE) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 03. 06. 20 20 . *REDDY GP COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT (A) 4. PR. CIT 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME - TAX APPELLATE TRIBUNAL BANGALORE