Hazrath Shaikh Minhajuddin Ansari Kallerawan Charitable Trust, Kalaburagi V. Commissioner of Income-Tax, (Exemptions), Bengaluru

MA 221/BANG/2023

• Counselvise Citation: [2023] 100 COUNSELVISE.COM (IT) 4755 (ITAT-BANGALORE)
• Duration Of Justice: 1 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-12-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 30-11-2023
• Assessment Year: misc
• Appeal Filed On: 26-10-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Charitable institution; Opportunity of being heard
• Section: 12; 80G; 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER MP No.221/Bang/2023 [in ITA No.368/Bang/2023] Assessment year : N.A. Hazrath Shaikh Minhajuddin Ansari Kallerawan Charitable Trust, PO Box No.104, KST Campus, K C T Road, Qamarul Islam Colony, Kalaburagi – 585 104. PAN: AAATH 4631A Vs. The Commissioner of Income- Tax (Exemptions), Bengaluru – 560 027. APPLICANT RESPONDENT Applicant by : Smt. Lakshmi, Advocate Respondent by : Shri D.S. Karthik, Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 01.12.2023 Date of Pronouncement : 11.12.2023 O R D E R Per Laxmi Prasad Sahu, Accountant Member This miscellaneous petition is filed by assessee seeking rectification in the order of the Tribunal dated 27.06.2023. 2. The ld. AR submitted that the assessee in the appeal raised Ground No.1 & 2 challenging the order of the ld. CIT(E) rejecting grant of registration u/s. 12AB. However, the Tribunal observed in para 4 that “it has been granted registration u/s 12A of the Act and the assessee has sought for approval u/s. 80G of the Act, which is factually MP No.221/Bang/2023 Page 2 of 3 not correct. He therefore requested for suitable modification of the order of the Tribunal. 3. We have heard both the sides and perused the material on record. The Tribunal in the order at para 3 & 4 has observed that registration u/s. 12 has been granted and application was for approval u/s 80G of the Act, which is factually incorrect and a mistake apparent on the record, whereas the issue was rejection of registration u/s. 12AB to the assessee. Therefore para 3 & 4 of the order of the Tribunal is modified and substituted to read as under:- “3. The sole and substantive ground raised by the assessee is for grant of registration u/s. 12AB of the Income-tax Act, 1961 [the Act]. The ld. AR submitted that the ld. CIT(E) did not give proper opportunity to the assessee for filing requisite documents for substantiating its commencement of its activities for general public utility. He submitted that the ld. CIT(E) has rejected the application in a hasty manner and the submissions made by the assessee are not properly considered. He further submitted that the assessee has been carrying on the activities for the last 40 years and therefore the observation of the CIT(E) that the assessee has not yet commenced its activities is not correct. He therefore requested that the matter may be sent back to the ld. CIT(E) to substantiate its case before him. On the other hand, the ld. DR opposed this request and submitted that before the CIT(E), the assessee could not substantiate its activities as required by the provisions of the Act and the assessee was unable to produce any credible evidence to the satisfaction of the ld. CIT(E). MP No.221/Bang/2023 Page 3 of 3 4. After hearing both the sides, perusing the entire material on record and the orders of the lower authorities, as per the submissions of the ld. AR, the assessee is running its activities for the last 40 years and sought for registration u/s. 12AB of the Act. In the interest of justice, we remit the matter to the ld. CIT(E) for fresh consideration in accordance with law and assessee is directed to file the requisite documents for substantiating its claim. The CIT(E) is further directed to grant reasonable opportunity of being heard to the assessee.” 4. Except the above modification, there is no other change in the order of the Tribunal. 5. In the result, the miscellaneous petition filed by the assessee is allowed. Pronounced in the open court on this 11 th day of December, 2023. Sd/- Sd/- ( GEORGE GEORGE K) (LAXMI PRASAD SAHU ) VICE PRESIDENT ACCOUNTANT MEMBER Bangalore, Dated, the 11 th December, 2023. /Desai S Murthy / Copy to: 1. Applicant 2. Respondent 3. CIT 4. CIT(A) 5. DR, ITAT, Bangalore. By order Assistant Registrar ITAT, Bangalore.