SRI. PRASANNA VEERANJANEYA SEVA TRUST,BANGALORE V. COMMISSIONER OF INCOME TAX, (EXEMPTIONS), BANGALORE

ITA 1970/BANG/2024

AI Insights

The case involves the Sri Prasanna Veeranjaneya Seva Trust, which appealed against the decision of the CIT (Exemptions), Bangalore, denying them exemption under section 80G of the Income Tax Act, 1961. The Trust, already registered under section 12A, sought a permanent registration under section 80G but failed to comply with two notices from the CIT (Exemptions). The Tribunal found that the Trust had indeed uploaded the necessary details, which were not considered by the CIT (Exemptions), and thus decided to remand the case back for a proper hearing.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 470476 (ITAT-BANGALORE)
• Duration Of Justice: 1 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-11-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 21-11-2024
• Assessment Year: misc
• Appeal Filed On: 14-10-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D.K. MISHRA
• Assessee Lawyers: RAGHAVENDRA CHAKAVARTHY
• Keywords: Opportunity of being heard
• Section: 80G

Judgement Text

"ITA No.1970/Bang/2024 Sri Prasanna Veeranjaneya Seva Trust, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER ITA No.1970/Bang/2024 Assessment Year: NA Sri Prasanna Veeranjaneya Seva Trust 2nd Floor, Sri Prasanna Veeranjaneya Temple 4th Main, Mahalakshmipuram Mahalakshmipuram Layout SO Bangalore North Bangalore 560 086 Karnataka PAN NO : ABCTS2953D Vs. CIT (Exemptions) Bangalore APPELLANT RESPONDENT Appellant by : Sri Raghavendra Chakavarthy, A.R. Respondent by : Sri D.K. Mishra, D.R. Date of Hearing : 21.11.2024 Date of Pronouncement : 22.11.2024 O R D E R PER PRAKASH CHAND YADAV, JUDICIAL MEMBER: Present appeal of the assessee is arising from the order of ld. CIT(Exemption), Bangalore dated 26.9.2024 having DIN & Order No.ITBA/EXM/F/EXM45/2024-25/1069120848(1) and it relates to denial of exemption u/s 80G of the Act. 2. Brief facts of the case are that assessee is a Trust and engaged in Charitable activities as found mentioned in the trust deed annexed in Paper Book at Page Numbe-16. The assessee has applied for permanent registration for obtaining the certificate u/s 80G of the Income Tax Act, 1961 (in short “The Act”). It is not in dispute that ITA No.1970/Bang/2024 Sri Prasanna Veeranjaneya Seva Trust, Bangalore Page 2 of 3 the assessee has already been granted permanent registration u/s 12A of the Act. For the impugned proceedings the ld. CIT(Exemption) issued two notices to the assessee dated 26.7.2024 and 20.8.2024. These notices of the ld. CIT(Exemption) remained un-complied with by the assessee and hence, the ld. CIT(Exemption) dismissed the request of the assessee for granting the registration u/s 80G of the Act. 3. Aggrieved with the order of ld. CIT (Exemption), assessee has come up in appeal before us and raised number of grounds. However, the main prayer of the counsel for the assessee is that an opportunity of being heard may kindly be granted to the assessee for representing his case before the ld. CIT(Exemption). 4. The ld. D.R. appearing on behalf of the revenue relied upon the order of ld. CIT(Exemption). 5. After considering the rival submissions, we observe that it is a case where two notices issued by ld. CIT (Exemption) remained un- complied with by the assessee. The contention of the assessee is that it has uploaded the requisite details before the ld. CIT (Exemption) and the same were not considered at all. Considering the facts and circumstances of the case, we are of the view that one more opportunity for representing his case before the CIT(E) is to be granted to the assessee. Accordingly, we restore the matter to the file of ld. CIT(Exemption) for deciding the application of the assessee with respect to the grant of registration u/s 80G of the Act in accordance with law. Needless to say that the Ld CIT(E) will afford meaningful opportunity to the assessee before passing any order. ITA No.1970/Bang/2024 Sri Prasanna Veeranjaneya Seva Trust, Bangalore Page 3 of 3 6. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 22nd Nov, 2024 Sd/- (Prashant Maharishi) Vice President Sd/- (Prakash Chand Yadav) Judicial Member Bangalore, Dated 22nd Nov, 2024. VG/SPS Copy to: 1. The Applicant 2. The Respondent 3. The CIT 4. The DR, ITAT, Bangalore. 5 Guard file By order Asst. Registrar, ITAT, Bangalore. "