Dreampath Foundation , Bangalore V. Commissioner of Income Tax (Exemptions) , Bangalore

ITA 892/BANG/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 1884 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 3 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 26-06-2019
• Assessment Year: 2018-2019
• Appeal Filed On: 22-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Set aside
• Section: 80G

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : BANGALORE BEFORE SHRI N.V VASUDEVAN, VICE PRESIDNET AND SHRI B.R BASKARAN, ACCOUNTANT MEMBER ITA NO.892/BANG/2018 ASSESSMENT YEAR : 2008-09 DREAMPATH FOUNDATION NO.185/B, CLASSIC ORCHIDS, BEHIND MEENAKSHI TEMPLE, BANNERGHATTA ROAD, BANGALORE-560 076. PAN AACTD 4460 F. VS. THE COMMISSIONER OF INCOME-TAX (EXEMPTION), BANGALORE. APPELLANT RESPONDENT APPELLANT BY : NONE RESPONDENT BY : SHRI PRADEEP KUMAR, CIT DATE OF HEARING : 26.06.2019 DATE OF PRONOUNCEMENT : 26.06.2019 O R D E R PER B.R BASKARAN, ACCOUNTANT MEMBER THE ASSESSEE HAS FILED THIS APPEAL CHALLENGING T HE ORDER DATED 22/1/2018 PASSED BY LD CIT(E), BENGALURU REJE CTING THE APPLICATION FILED BY THE ASSESSEE SEEKING RECOGNITI ON U/S 80G(5)(VI) OF THE ACT. ITA NO.892/BANG/2018 PAGE 2 OF 4 2. NONE APPEARED ON BEHALF OF THE ASSESSEE EVEN THO UGH THE ASSESEE HAS BEEN INFORMED ABOUT TODAYS DATE OF HEA RING ON THE LAST OCCASION. HENCE, WE PROCEED TO DISPOSE OF THE APPE AL EX-PARTE WITHOUT THE PRESENCE OF THE ASSESSEE. 3. WE HAVE HEARD THE LD DR AND PERUSED THE RECORD. THE ASSESSEE IS A TRUST AND IT FILED AN APPLICATION SEE KING RECOGNITION U/S 80G OF THE ACT BEFORE LD CIT(E). HOWEVER, THE LD CIT(E) REJECTED THE APPLICATION OF THE ASSESSEE BY OBSERVING THAT T HE TRUST IS STILL IN INFANT STAGE AND FURTHER THE APPLICANT HAS NOT FURN ISHED SUFFICIENT DETAIL OR PROOF ON THE ACTIVITIES OF THE TRUST. HO WEVER FROM THE GROUNDS OF APPEAL FURNISHED BY THE ASSESSEE, WE NO TICED THAT THE ASSESSEE HAS CLAIMED TO HAVE FILED A NOTE ON THE AC TIVITIES OF THE TRUST ALONG WITH THE PHOTOGRAPHS OF EVENTS CONDUCTE D AND SAMPLE COPIES OF THE BOOKLETS PUBLISHED BY THE TRUST. WE NOTICED THAT THE LD CIT(E) HAS NOT DISCUSSED ANYTHING ABOUT DETAILS FURNISHED BY THE ASSESSEE AND ON THE CONTRARY, THE LD CIT(E) HAS OBS ERVED THAT THE ASSESSEE HAS NOT FURNISHED SUFFICIENT DETAILS, I.E. , THE LD CIT(E) HAS NOT SPELT AS TO HOW THE DETAILS FURNISHED BY THE AS SESSEE ARE NOT SUFFICIENT TO PROVE THE ACTIVITIES CARRIED ON BY TH E ASSESSEE TRUST. 4. UNDER THE SET OF FACTS WE ARE OF THE VIEW THAT THE LD CIT(E) HAS NOT PASSED A SPEAKING ORDER WHILE REJECTING THE APP LICATION OF THE ASSESSEE. ACCORDINGLY WE ARE OF THE VIEW THAT THE APPLICATION OF THE ASSESSEE NEEDS TO BE EXAMINED AFRESH BY DULY CONSID ERING THE DETAILS OF THE ACTIVITIES FURNISHED BY THE ASSESSEE . ACCORDINGLY WE SET ASIDE THE ORDER PASSED BY THE LD CIT(E) WITH TH E DIRECTION TO EXAMINE THE APPLICATION OF THE ASSESSEE AFRESH IN A CCORDANCE SEC. ITA NO.892/BANG/2018 PAGE 3 OF 4 80G(5)(IV) READ WITH RULE 11AA OF I.T RULES, AFTER AFFORDING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 26 TH JUNE, 2019. SD/ - (N.V VASUDEVAN) VICE PRESIDENT SD/ - (B.R BASKARAN) ACCOUNTANT MEMBER BANGALORE, DATED, 26 TH JUNE, 2019. /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 A SST. REGISTRAR, ITAT, BANGALORE. ITA NO.892/BANG/2018 PAGE 4 OF 4 1. DATE 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 S R. 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 SEC TION FOR DISPATCH OF THE TRIBUNAL ORDER . 13. DATE OF DESPATCH OF ORDER. ..