Shrimathi Rangamma Educational Trust, Bangalore V. Commissioner of Income Tax (Exemptions) , Bangalore

ITA 943/BANG/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 2019 (ITAT-BANGALORE)
• Duration Of Justice: 4 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-09-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2018-2019
• Appeal Filed On: 03-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SURAJ S SINGRI
• Keywords: Charitable institution; Opportunity of being heard; Principle of natural justice; TDS; Set aside
• Section: 2; 80G; 201

Judgement Text

ITA NOS.943 & 944(B)/2019 1 IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES : C , BANGALORE BEFORE SHRI B.R.BASKARAN, ACCOUNTANT MEMBER AND SMT BEENA PILLAI, JUDIC I AL MEMBER ITA NO S . 943 & 944 (BANG)/201 9 (ASSESSMENT YEAR S : 201 8 - 19 ) SHRIMATHI RANGAMMA EDUCATIONAL TRUST, NO.638, I MAIN ROAD, K R PURAM, NEW EXTENSION, BANGALORE - 560 0 36 PAN NO.AA RTS1783M APPELLANT VS THE COMMISSIONER OF INCOME TAX, (EXEMPTIONS) , BANGALORE RESPONDENT APPELLANT BY : SHRI SURAJ S SINGRI, CA REVENUE BY : DR.P.V.PRADEEP KUMAR, ADDL. CIT DATE OF HEARING : 0 6 - 0 8 -- 2019 DATE OF PRONOUNCEMENT : 06 - 09 - 2019 O R D E R PER SMT BEENA PILLAI, JUDICIAL MEMBER PRESENT APPEAL HAS BEEN FILED BY ASSESSEE AGAINST ORDER D ATED 18/09/18 UNDER SECTION 80G (5) (VI) 12AA(1)(B)(II) OF THE A CT , PASSED BY LD. CIT (E ), BANGALORE. 2. LD.AR SUBMITTED THAT ASSESSEE IS A PUBLIC CHARITABLE TRUST AND HAS SET UP A SCHOOL IN THERANYA VILLAGE OF HASSAN D ISTRICT OF KARNATAKA , WHICH IS AN UNDERDEVELOPED VILLAGE. HE SUBMITTED THAT SCHOOL IS FUNCTIONAL FROM JUNE 2017 , PROVIDING EDUCATIONAL FACILITY TO CHILDREN FROM AND AROUND 20 SURROUNDING VILLAGES. LD.AR ITA NOS.943 & 944(B)/2019 2 SU BMITTED THAT ASSESSEE HAS PROVIDED ITS FU LL ADDRESS IN THE APPLICATION F ORM - 10 G AND THE NOTICE HAS BEEN ISSUED TO SCHOOL ADDRESS WHICH POSTAL AUTHORITIES HAVE FAILED TO DELIVER BEING RURAL AREA. 3. LD. AR SUBMITTED THAT BEFORE LD.CIT (E) , NONE APPEARED DUE T O FAILURE TO RECEIVE NOTICE OF HEARING. PURSUANT TO WHICH LD.CIT(E) REJECTED APPLICATIONS FOR REGISTRATION U/S12A AND APPLICATION FOR APPROVAL U/S 80G(5)(VI) BOTH DATED 25 - 03 - 2018. HE SUBMITTED THAT LD.AR HAS HIS OFFICE AT: C/O.S U RAJ SINGRI CHARTERED ACCOUNTANT 1 ST FLOOR, ABOVE BELAKU EYE CARE, VASAVI MAHAL ROAD, KRISHNARAJAPURA, BENGALURU. A ND THAT NOTICE OF HEARING MAY BE SENT AT ABOVE REFERRED ADDRESS, SO THAT ASSESSEE COULD BE REPRESENTED FAIRLY BEFORE AUTHORITIES. IT IS OBSERVED THAT LD.CIT(E) IS SUED NOTICE OF HEARING AT SCHOOL ADDRESS WHERE POSTAL AUTHORITIES COULD NOT DELIVER IT. 4 . IN THE INTEREST OF NATURAL JUSTICE, WE DIRECT LD.CIT (E) TO ISSUE NOTICE AT ABOVE STATED ADDRESS OF REPRESENTATIVE , AND T O GIVE PROPER OPPORTUNITY OF BEING HEARD AS P ER LAW. WE ACCORDINGLY SET ASIDE BOTH APPEALS TO LD.CIT (E) FOR ADJUDICATING THE M AFRESH AS PER LAW. IN THE RESULT, APPEALS FILED BY ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 06 - 09 - 2019 SD/ - S D/ - (B.R.BASKARAN) (BEENA PILLAI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 06 - 09 - 2019 *AM ITA NOS.943 & 944(B)/2019 3 COPY OF THE ORDER FORWARDED TO: 1.APPELLANT; 2.RESPONDENT; 3.CIT; 4.CIT(A); 5. DR 6. ITO (TDS) 7.GUARD FILE BY ORDER ASST. REGISTRAR