Geden Jang Gunchoe Society, Mundgod v. CIT, Bangalore

ITA 1505/BANG/2015 | misc
Pronouncement Date: 21-10-2016 | Result: Allowed

Appeal Details

RSA Number 150521114 RSA 2015
Assessee PAN AABAG6603P
Bench Bangalore
Appeal Number ITA 1505/BANG/2015
Duration Of Justice 9 month(s) 23 day(s)
Appellant Geden Jang Gunchoe Society, Mundgod
Respondent CIT, Bangalore
Appeal Type Income Tax Appeal
Pronouncement Date 21-10-2016
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted A
Tribunal Order Date 21-10-2016
Date Of Final Hearing 19-10-2016
Next Hearing Date 19-10-2016
Assessment Year misc
Appeal Filed On 28-12-2015
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : BANGALORE BEFORE SHRI SUNIL KUMAR YADAV JUDICIAL MEMBER AND SHRI S. JAYARAMAN ACCOUNTANT MEMBER ITA NO.1505/BANG/2015 ASSESSMENT YEAR : N.A. GEDEN JANG GUNCHOE SOCIETY TIBETAN COLONY TATTIHALLI MUNDGOD 581 411. PAN: AABAG 6603P VS. THE COMMISSIONER OF INCOME-TAX (EXEMPTIONS) BANGALORE. APPELLANT RESPONDENT APPELLANT BY : SHRI ANIL KUMAR CA RESPONDENT BY : SHRI KAMALADHAR STANDING COUNSEL DATE OF HEARING : 19.10.2016 DATE OF PRONOUNCEMENT : 21.10.2016 O R D E R PER SUNIL KUMAR YADAV JUDICIAL MEMBER THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF COMMISSIONER OF INCOME-TAX (EXEMPTIONS) [CIT(E)] BANGALORE DATED 24.09.2015 DENYING REGISTRATION U/S. 12AA OF THE IN COME-TAX ACT 1961 [HEREINAFTER CALLED AS THE ACT]. 2. DURING THE COURSE OF HEARING THE LD. COUNSEL F OR THE ASSESSEE HAS INVITED OUR ATTENTION THAT CIT(E) HAS DISPOSED OF T HE APPLICATION FOR ITA NO.1505/BANG/2015 PAGE 2 OF 3 REGISTRATION U/S. 12A FILED BY THE ASSESSEE WITHOUT AFFORDING PROPER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. IT WA S FURTHER CONTENDED THAT THOUGH ASSESSEE HAS FILED ALL RELEVANT RECORD IN OR DER TO JUSTIFY THAT ASSESSEE IS ENGAGED IN CHARITABLE ACTIVITIES BEFORE THE AO BUT THE SAME WERE NOT PLACED BY THE AO BEFORE THE CIT(E) AND CIT (E) HAS NOT ISSUED ANY NOTICE OF HEARING WHILE DISPOSING OF THE APPLIC ATION FOR REGISTRATION OF THE ASSESSEE. THEREFORE IN THE INTEREST OF JUSTIC E THE ORDER OF CIT(E) BE SET ASIDE AND THE MATTER RESTORED TO HIM FOR READJU DICATION OF THE APPLICATION FOR REGISTRATION AFTER AFFORDING OPPORT UNITY OF BEING HEARD TO THE ASSESSEE. 3. THE LD. DR ON THE OTHER HAND HAS SIMPLY PLACED RELIANCE ON THE ORDER OF CIT(E). 4. HAVING CAREFULLY EXAMINED THE ORDER OF CIT(E) IN THE LIGHT OF RIVAL SUBMISSIONS WE FIND THAT CIT(E) HAS DISPOSED OF TH E APPLICATION HAVING OBSERVED THAT NONE APPEARED ON BEHALF OF THE ASSESS EE BUT HE HAS NOT MENTIONED IN HIS ORDER AS TO WHEN THE NOTICE OF HEA RING WAS SERVED UPON THE ASSESSEE. HE HAS SUMMARILY DISMISSED THE APPLI CATION FOR REGISTRATION HAVING OBSERVED THAT ASSESSEE IS NOT INTERESTED IN PROSECUTING ITS APPLICATION FOR REGISTRATION. SINCE THE CIT(E) HAS NOT GIVEN ANY FINDING WITH REGARD TO SERVICE OF NOTICE BEFORE ADJUDICATING THE APPLICATION FOR REGISTRATION WE ARE OF THE VIEW THAT ONE MORE OPPO RTUNITY SHOULD BE AFFORDED TO THE ASSESSEE TO PRESENT ITS CASE BEFORE THE CIT(E). ITA NO.1505/BANG/2015 PAGE 3 OF 3 ACCORDINGLY WE SET ASIDE THE ORDER OF CIT(E) AND R ESTORE THE MATTER TO HIS FILE WITH A DIRECTION TO READJUDICATE THE APPLICATI ON FOR REGISTRATION AFTER AFFORDING OPPORTUNITY OF BEING HEARD TO THE ASSESSE E. ASSESSEE IS ALSO DIRECTED TO PLACE ALL RELEVANT EVIDENCE IN SUPPORT OF ITS CASE. 5. IN THE RESULT THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON THIS 21 ST DAY OF OCTOBER 2016. SD/- SD/- ( S. JAYARAMAN ) (SUNIL KUMAR YA DAV ) ACCOUNTANT MEMBER JUDIC IAL MEMBER BANGALORE DATED THE 21 ST OCTOBER 2016. /D S/ COPY TO: 1. APPELLANT 2. RESPONDENTS 3. CIT 4. CIT(A) 5. DR ITAT BANGALORE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR ITAT BANGALORE.