M/s. Puravankara Foundation, Bengaluru v. Commissioner of Income Tax (Exemption), Bengaluru

ITA 2073/BANG/2018 | 2018-2019
Pronouncement Date: 08-11-2019 | Result: Allowed

Appeal Details

RSA Number 207321114 RSA 2018
Assessee PAN AADTP4673M
Bench Bangalore
Appeal Number ITA 2073/BANG/2018
Duration Of Justice 1 year(s) 4 month(s) 16 day(s)
Appellant M/s. Puravankara Foundation, Bengaluru
Respondent Commissioner of Income Tax (Exemption), Bengaluru
Appeal Type Income Tax Appeal
Pronouncement Date 08-11-2019
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted A
Tribunal Order Date 08-11-2019
Last Hearing Date 21-02-2019
First Hearing Date 17-10-2019
Assessment Year 2018-2019
Appeal Filed On 22-06-2018
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE JUDICIAL MEMBER BEFORE SHRI ARUN KUMAR GARODIA ACCOUNTANT MEMBER AND ITA NO. 2073 / BANG / 20 1 8 & 665/BANG/2019 ASSESSMENT YEAR : NA M/S. PURAVANKARA FOUNDATION 130/1 ULSOOR ROAD BANGALORE 560042. P AN: A ADTP4673M VS. CIT (EXEMPTION) BANGALORE. APPELLANT RESPONDENT ASSESSEE BY : SHRI NARENDRA SHARMA ADVOCATE R EVEN UE BY : SHRI SUNIL KUMAR AGARWAL ADDL. CIT DR DATE O F H EARING : 1 7 . 1 0 .2019 DATE OF PRO NOUNCEMENT : 08 . 1 1 .2019 O R D E R PER SHRI A.K. GARODIA ACCOUNTANT MEMBER BOTH THESE APPEALS ARE FILED BY THE ASSESSEE AND THESE ARE DIRECTED AGAINST TWO SEPARATE ORDERS OF LEARNED CIT (EXEMPTION) BANGALORE BOTH DATED 20.04.2018 U/S 12AA AND 80G OF I. T. ACT. 2. THE APPEAL FILED BY THE ASSESSEE IN ITA NO. 665/BANG/2019 AGAINST THE ORDER PASSED U/S 80G IS DELAYED BY 283 DAYS. THE ASSESSEE HAS MADE AN APPLICATION FOR CONDONATION OF DELAY ALONG WITH AN AFFIDAVIT AND IT IS STATED THAT REGULAR TAX CONSULTANTS ADVISED THE ASSESSEE THAT A SINGLE APPEAL WOULD SUFFICE AGAINST TWO SEPARATE ORDERS PASSED U/S 12AA AND 80G BECAUSE RECOGNITION U/S 80G WAS DENIED CONSEQUENT TO DENIAL OF REGISTRATION U/S 12AA BUT THE COUNSEL WHO WAS ENGAGED TO ARGUE THE APPEAL BEFORE THE TRIBUNAL ADVISED THAT TWO SEPARATE APPEALS ARE TO BE FILED AND THEREAFTER SEPARATE APPEAL WAS FILED FOR DENIAL OF APPROVAL U/S 80G. IT WAS SUBMITTED BY THE LEARNED AR OF THE ASSESSEE THAT IN THE FACTS OF THE PRESENT CASE AND IN THE INTEREST OF JUSTICE THE DELAY SHOULD BE CONDONED. LEARNED DR OF THE REVENUE SUBMITTED THAT THE DELAY SHOULD NOT BE CONDONED BUT IN THE FACTS OF THE PRESENT CASE WE CONDONE THE DELAY. 3. VARIOUS GROUNDS ARE RAISED BY THE ASSESSEE IN THESE TWO APPEALS BUT IN COURSE OF HEARING IT WAS POINTED OUT BY THE LEARNED AR OF THE ASSESSEE THAT IN ITA NO. 2073/BANG/2018 & 665/BANG/2019 PAGE 2 OF 2 THE ORDER PASSED BY THE CIT (E) U/S 12AA HE HAS HELD THAT THE ASSESSEE IS NOT INTERESTED IN PROCESSING OF THIS APPLICATION AND ON THIS BASIS HE DISMISSED IT WITHOUT A DECISION ON MERIT AND IN THE ORDER U/S 80G THE APPLICATION WAS DISMISSED AS A CONSEQUENCE OF THE DISMISSAL OF THE APPLICATION U/S 12AA. HE SUBMITTED THAT IN THE INTEREST OF JUSTICE BOTH THE MATTERS MAY BE RESTORED TO CIT (E) FOR A FRESH DECISION AFTER AFFORDING SUFFICIENT OPPORTUNITY TO THE ASSESSEE AND IF THIS IS DONE HE UNDERTAKES THAT THE ASSESSEE WILL BRING ON RECORD ALL RELEVANT MATERIAL. LEARNED DR OF THE REVENUE SUPPORTED THE IMPUGNED ORDERS OF CIT (E). 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND IN THE INTEREST OF JUSTICE WE FEEL IT PROPER TO RESTORE BOTH THE MATTERS TO CIT (E) FOR FRESH DECISION AFTER AFFORDING SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. WE ORDER ACCORDINGLY. WE DO NOT MAKE ANY COMMENT ON MERIT. 5. IN THE RESULT BOTH THE APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE. SD/- SD/- (PAVAN KUMAR GADALE) (ARUN KUMAR GARODIA) JUDICIAL MEMBER ACCOUNTANT MEMBER BANGALORE DATED THE 08 TH NOVEMBER 2019. /MS/ COPY TO: 1. APPELLANT 4. CIT (A) 2. RESPONDENT 5. DR ITAT BANGALORE 3. CIT 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL BANGALORE.