Santobarao Desai Educational Society , Ponda V. CIT(Exemption), Bangaluru

ITA 9/PAN/2018

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 8391 (ITAT-PANAJI)
• Duration Of Justice: 4 year(s) 1 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-02-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: WT(D)
• Assessment Year: misc
• Appeal Filed On: 09-01-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SHRIPRABHAT JHA
• Keywords: Opportunity of being heard
• Section: 80G

Judgement Text

ITAT-Panaji Page 1 of 4 आयकरअपीलीय न्यायाधिकरण न्यायपीठ i.kth में। IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI (GOA) (Through Virtual Court at Raipur) BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI JAMLAPPA D. BATTULL, ACCOUNTANT MEMBER आयकरअपीलसं. / ITA No. 09/PAN/2018 धििाारणवर्ा / Assessment Year :-2019-2020 Snatobarao Desai Educational Society Gokul Academy, Sai Nagar, Durga Bhat, Ponda, Goa - 403410 PAN :AALAS 1553 Q .......अपीलाथी / Appellant बिाम / V/s. Commissioner of Income Tax – (Exemption) Unity Building Annex, PK Rao Rd., Bengaluru – 560027 (Karnataka) ......प्रत्यथी / Respondent Appearances Assessee by :None for the assessee Revenue by :ShriPrabhat Jha सुनवाईकीतारीख / Date of conclusive Hearing :22/02/2022 घोषणाकीतारीख / Date of Pronouncement :22/02/2022 आदेश/ ORDER PER JAMLAPPA D. BATTULL, AM; Against the order of rejection of Commissioner of Income Tax -Exemption, Bengaluru[for short “CIT(E)”]passed u/s 80Gof the Income-tax Act, 1961 [for short “the Act”]vide order dt20/09/2017, theappellant filed this appeal before Income Tax Appellate Tribunal [for short “the Tribunal”] u/s 253. ITA No. 09/PAN/2018 AY – 2019-20 ITAT-Panaji Page 2 of 4 2. Before advancing the matter on facts for adjudication, it is necessary to reproduce relevant groundschallenged by the appellant assesseeas under; “2. The learned AO has erred in rejecting the application u/s 80G as all the requisite information / documents were already submitted to his office and after such submission the learned AO has never requisitioned any information / documents. “3. Rejection of the application u/s 80G is not lawful as the application was rejected without giving opportunity of being heard to the applicant” (Emphasis Supplied) 3. As accentuated from the records, the facts of the case pithily are; the assessee is a registered society under the provisions of Societies Registration Act, 1860 [for short “SRA”],which preferred an application in form 10G for grant of recognition u/s 80G of the Act on 29/03/2017along-with note on activities and accounts of the institution for latest three years.For thefailure on the part of applicant society to make available details required under the provisions of Act for registration u/s 12A,Ld CIT(E) rejected the application for grant of registration u/s 80G(5)(vi) of the Act. 4. On this scheduled date of hearing,our attention was sought to an application of withdrawal vide dt 08/11/2021tender by the appellant,made to and received by this Tribunal on 10/11/2021, entreated for withdrawal of appeal from prosecuting the matter further without citing any reasons in the written application. 5. Ld departmental representative [for short “DR”] expressed no objection for the withdrawal of this appeal. ITA No. 09/PAN/2018 AY – 2019-20 ITAT-Panaji Page 3 of 4 6. After perusal of material placed on record and duly considered the facts of the case in the light of legal position.Ergo, in the light of written application from the appellant and no objection from the respondent, we allow the appeal for withdrawal. 7. Resultantly, the appeal of the appellant society is dismissed in above terms, with no order as to cost. Order pronounced in the open court on this Tuesday22 nd day of February, 2022. Sd/- Sd/- RAVISH SOOD JAMLAPPA D. BATTULL JUDICIAL MEMBER ACCOUNTANT MEMBER रायपुर/ RAIPUR ; ददनाांक / Dated :22 nd February, 2022 आदेशकीप्रधिधलधपअग्रेधर्ि / Copy of the Order forwarded to : 1. अपीलाथी / The Appellant. 2. प्रत्यथी / The Respondent. 3. The CIT (Exemption), Bengaluru (Karnataka) 4. The Pr. CIT, Panaji (Goa) 5.दवभागीय प्रदतदनदध,आयकरअपीलीय न्यायादधकरण,i.kth बेंच, i.kth xksok/DR, ITAT, Panaji Bench, Panaji-Goa. 6.गार्डफ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy //दनजी सदचव / Private Secretary ITA No. 09/PAN/2018 AY – 2019-20 ITAT-Panaji Page 4 of 4 Sr Event Occurrence Date Attributes 1 Draft dictated on 22/02/2022 Sr.PS/PS 2 Draft placed before author 22/02/2022 Sr.PS/PS 3 Draft proposed and placed before the second Member 22/02/2022 Ld JM 4 Draft discussed/approved by second Member 22/02/2022 Ld JM 5 Approved draft comes to the Sr. PS/PS 22/02/2022 Sr.PS/PS 6 Kept for pronouncement on 22/02/2022 Sr.PS/PS 7 Date of uploading of order Sr.PS/PS 8 File sent to Bench Clerk Sr.PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the Asstt Registrar 11 Date of dispatch of order