RAJYA VOKKALIGARA SANGHA,BANGALORE V. ADDITIONAL COMMISSIONER OF INCOME TAX(EXEMPTIONS), BANGALORE

ITA 814/BANG/2025

AI Insights

The case involves two appeals by M/s. Rajya Vokkaligara Sangha against orders passed by the NFAC concerning the assessment years 2011-12 and 2013-14. The primary issues revolved around additions made to the assessee's income, which were confirmed by the CIT(A). The Tribunal remitted the issue of the opening balance back to the AO for further verification in the first appeal and dismissed the second appeal as withdrawn, allowing the assessee to re-approach the Tribunal if necessary.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 785394 (ITAT-BANGALORE)
• Duration Of Justice: 6 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 03-04-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: BHARATH L
• Keywords: Opportunity of being heard
• Section: 11; 12A

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.814, 815/Bang/2025 Assessment Years : 2011-12, 2013-14 M/s. Rajya Vokkaligara Sangha, K R Road, V V Puram, Bangalore – 560 004,Karnataka. PAN : AAATV 3662 L Vs. Addl.CIT (Exemptions), Bangalore. APPELLANT RESPONDENT Assessee by : Shri. Bharath L, CA Revenue by : Shri. Subramanian S, JCIT(DR)(ITAT), Bangalore. Date of hearing : 09.10.2025 Date of Pronouncement : 31.10.2025 O R D E R Per Laxmi Prasad Sahu, Accountant Member : These two appeals are filed by the assessee against the Order passed by the NFAC vide DIN and Order No.ITBA/NFAC/S/250/2024- 25/1072951432(1) dated 05.02.2025 and .ITBA/NFAC/S/250/2024- 25/1072953310(1) dated 05.02.2025 respectively as per the following grounds of appeal;- Printed from counselvise.com ITA Nos.814, 815/Bang/2025 Page 2 of 6 Grounds raised in ITA No.814/Bang/2025: Grounds raised in ITA No.815/Bang/2025: 2. Assessee filed return of income on 29.05.2012 declaring Nil income. The case was selected for scrutiny and statutory notices were issued to the assessee under section 143(2) of the Act dated 14.08.2013. Subsequently, other statutory notices were issued to the assessee. Assessee submitted information. The assessee is registered under section 12A of the Act vide registration No.PRO719/10AAVOL.AIII/V-163 dated 28.02.1981. After examination of the documents furnished by the assessee, AO made various Printed from counselvise.com ITA Nos.814, 815/Bang/2025 Page 3 of 6 additions. During the course of assessment proceedings there was difference noticed from UGCgrant and the opening balance of Rs.44,74,249/- was added by the AO observing as under: 3. Further during the course of assessment proceedings there was addition of Rs.4,48,000/- towards opening balance in the account of V S Management account and there was further addition of outstanding account of university fee payable amounting to Rs.51,49,0399/- and for purchase of land of Rs.1,57,90,500/- AO did not consider as application of income. The learned CIT(A) confirmed addition made by the AO and against Order of learned CIT(A) assessee filed appeal before the Tribunal. The learned Counsel reiterated submissions made before the lower authorities and submitted that both the authorities have confirmed opening balance. For verification of opening balance it requires to produce some documents. Therefore he requested that a chance may be given to the assessee. Printed from counselvise.com ITA Nos.814, 815/Bang/2025 Page 4 of 6 4. On the other hand, the learned DR relied on the Order of lower authorities. 5. Considering the rival submissions and on perusal of entire material available on record and Orders of authorities below, we noted that opening balance has also been added by the AO and confirmed by the CIT(A) and considering the request of the learned Counsel, we are remitting this issue back to the file of AO for verification of the issue with regard to the issue raised by the assessee as stated in the grounds of appeal and after giving reasonable opportunity of being heard decide the issue as per law and assessee is directed to substantiate its case with documentary evidence. In case of failure no second leniency shall be granted to the assessee. 6. In the result, appeal filed by the assessee is allowed for statistical purposes. 7. ITA No.815/Bang/2025 In this appeal, during the assessment proceedings various documents were called for and same were submitted. After examining the documents total taxable income was determined at Rs.15,,64,54,828/- and tax was determined at Rs.8,79,91,132/-. 8. Aggrieved from the above Order, assessee filed appeal before the learned CIT(A). The learned CIT(A) partly allowed appeal of the assessee. 9. Aggrieved from the above Order, assessee is in appeal before the Tribunal. The learned Counsel filed letter which is as under: Printed from counselvise.com ITA Nos.814, 815/Bang/2025 Page 5 of 6 10. He further submitted that while giving OGE the grounds were allowed and complete relief under section 11 of the Act was granted by the AO. Therefore appeal filed by the assessee is dismissed as withdrawn with liberty Printed from counselvise.com ITA Nos.814, 815/Bang/2025 Page 6 of 6 to file appeal before Tribunal if the relief given in OGE is challenged by the Revenue. 11. Learned DR did not have objection. 12. Considering the application of the assessee noted supra, we are permitting to withdraw appeal of the assessee with a liberty to approach Tribunal if the relief given in OGE is challenged by the Revenue. 13. In the result, appeal of the assessee is dismissed. 14. To sum up, appeal in ITA No.814/Bang/2025 is allowed for statistical purposes and appeal in ITA No.815/Bang/2025 is dismissed as withdrawn. Pronounced in the open court on the date mentioned on the caption page. Sd/- Sd/- (KESHAV DUBEY) (LAXMI PRASAD SAHU) Judicial Member Accountant Member Bangalore. Dated: 31. 10.2025. /NS/* Copy to: 1. Appellants 2. Respondent 3. DRP 4. CIT 5. CIT(A) 6. DR,ITAT, Bangalore. 7. Guard file By order Assistant Registrar, ITAT, Bangalore. Printed from counselvise.com "