NATIONAL CENTRE FOR POLAR AND OCEAN RESEARCH,VASCO-DA-GAMA V. .CIT (EXEMPTIONS) BANGALORE, BANGALORE

ITA 243/PAN/2024

AI Insights

The case involves the National Centre For Polar and Ocean Research, an autonomous research institute funded entirely by the Government of India, which appealed against the decision of the Commissioner of Income Tax (Exemptions), Bangalore. The CIT(E) had rejected the institute's application for permanent approval under section 80G of the Income Tax Act, which was initially provisionally approved. The rejection was based on non-compliance with notices and lack of proper documentation to verify the genuineness of the institute's activities. The Tribunal found merit in the assessee's request for another opportunity to present their case, leading to the setting aside of the CIT(E)'s order.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 471250 (ITAT-PANAJI)
• Duration Of Justice: 2 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-12-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: WT(D)
• Assessment Year: misc
• Appeal Filed On: 28-09-2024
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CAPTAIN PRADEEP ARYA
• Assessee Lawyers: SHRINIVAS NAYAK
• Keywords: Set aside; Principle of natural justice
• Section: 80G

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH PANAJI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI G D PADMAHSHALI ACCOUNTANT MEMBER I T A. Nos. 243/PAN/2024 (A.Y. 2025-26) National Centre For Polar and Ocean Research, Ncpor Campus, Head Land Sada,Vasco-Da-Gama, Marmu Goa-403804 Goa Vs . CIT (Exemptions), Bangalore, Karnataka. . PAN .No. AACFN4991P (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) Assessee by Shri.Shrinivas Nayak.AR Revenue by Shri.Captain Pradeep Arya. CIT DR सुनवाई की तारीख/Date of Hearing 05.12.2024 घोषणा की तारीख/Date of Pronouncement 11.12.2024 ORDER PER PAVAN KUMAR GADALE, JM: The assessee has filed the appeal against the order of the Commissioner of Income Tax (Exemptions)(CIT(E)), Bangalore passed u/sec80G of the Act. 2. The assessee has raised the grounds of appeal challenging the order of the CIT(E) rejecting the application filed for approval u/sec80(5) of the Act. 2 ITA No. 243/Pan/2024 National Centre For Polar and Ocean Research . 3. The brief facts of the case are that, the assessee is a autonomous research institute carry on research activities with 100% budgetary support from the Government of India as grant in aid. The assesse was granted provisional approval under section 80G of the Act in Form.no.10AC on 21-08-2023. Subsequently, as per the amended provisions of the Act, The assessee for the purpose of permanent approval has uploaded e-application in Form. No.10AB on 01-02-2024 and since there was no proper compliances to the notices, the same was rejected by the CIT(E). Aggrieved by the CIT(E) order, the assessee has filed the appeal before the Honble Tribunal. 4. At the time of hearing, the Ld. AR submitted that the CIT(E) has erred in rejecting the assesse’s application ignoring the submissions made along with the application in Form.10AB and also the additional submissions filed in compliance to notices issued. Further the Ld.AR submitted that the assesse has a good case on merits and requested for opportunity before the lower authorities. Per contra, the Ld.DR relied on the order of the CIT(E). 5. We have heard the rival submissions and perused the material available on record. The assessee has filed the application before the CIT(E) for approval under section 80G of the Act, whereas the CIT(E) in course of hearing proceedings has issued e-notice on the assessee through ITBA portal for certain clarifications and additional information to verify the genuineness of the activities and 3 ITA No. 243/Pan/2024 National Centre For Polar and Ocean Research . the assesse to fulfill the conditions laid in clause (i)to((v) of section 80G of the Act. Further there is no specific clause authorizing the institution to accept the donations and the CIT(E) has rejected the application. Whereas the Ld.AR has demonstrated the socity memorandum of association and submissions filed placed at page 9 to 16 of the paper book. Hence we considering, the facts, submissions and the principles of natural justice shall provide with one more opportunity of hearing to the assesse to substantiate the case along with evidences and information. Accordingly, we set aside the impugned order and direct the CIT(E) to denovo consider the application as per the law and we allow the grounds of appeal of the assessee for statistical purposes. 6. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on 11.12.2024. Sd/- Sd/- (GD PADMAHSHALI) (PAVAN KUMAR GADALE) ACCOUNTANT MEMBER JUDICIAL MEMBER Panaji Dated: 11/12/2024 4 ITA No. 243/Pan/2024 National Centre For Polar and Ocean Research . Copy of the Order forwarded to: 1. The Appellant, 2. The Respondent 3. The CIT(A)- 4. CIT 5. DR, ITAT, 6. Guard file. //True Copy// BY ORDER, (Asstt. Registrar)ITAT, Panaji Date Initial 1. Draft dictated on PS 2. Draft placed before author PS 3. Draft proposed & placed before the second member PS 4. Draft discussed/approved by Second Member. PS 5. Approved Draft comes to the Sr.PS/PS PS 6. Kept for pronouncement on 7. File sent to the Bench Clerk 8. Date on which file goes to the AR 9. Date on which file goes to the Head Clerk. 10. Date of dispatch of Order. 11. Dictation Pad is enclosed "