M/S. SIDDHI VINAYAK EDUCATION TRUST,JAMNAGAR vs. THE ITO, EXEMPTION WARD-2, RAJKOT

These appeals have been filed by the Assessee are directed against the order of the Commissioner of Income Tax (‘hereinafter called CIT(A)’) order no. CIT(A)-3/10620/2017-18 order dated 21/02/2020. & 97/RJT/2020 2 . A.Y. 2012-13 2. Now we come to Assessee has taken following grounds of appeal:

Since facts and circumstances are similar in both the appeals, therefore for the sake of brevity, we would like to dispose of both the appeal by way of a common order. There is a delay of 1520 days in filing of appeal before the Tribunal. In support of its contention, assessee has filed detailed application for condonation of delay supported by an affidavit. We are satisfied with the contention of the assessee and condoned the delay and proceed with the appeals.

Assessee is a Public Charitable Trust registered u/s. 12A. Ld. A.O. disallowed claim of depreciation and did not grant set off of unabsorbed excess application of previous year against current year claimed. Thereafter assessee filed an application u/s. 154 for granting off unabsorbed excess depreciation but same was rejected by the Ld. A.O. & 97/RJT/2020 3 . A.Y. 2012-13 5. On the other hand, Ld. CIT(A) has held that there is no error on point of the Assessing Officer in the impugned order rejecting the application u/s. 154 and he in mechanical manner confirmed the order of the Assessing Officer.

We have heard both the parties and gone through the relevant record and impugned order. Undisputedly, Ld. CIT(A) has not passed detailed and reasoned order. Despite of the fact that, assessee has filed written submission. But Ld. CIT(A) has not discussed the details and did not dispose of the objection of the assessee.

It is settled proposition of law whenever an application of this nature is made, the statutory authority are bound to consider the claim made and pass a reasoned order. And in our considered opinion, this sort of non-speaking order is liable to be set aside. However, if the Ld. CIT(A) is granted an opportunity to pass a fresh order after considering the objection of the assessee, that the end of justice could be secured.

Thus, after condoning the delay, we set aside this matter to the file of the Ld. CIT(A) to consider submission and documents to be filed by the assessee. Thereafter shall pass a detailed and reasoned order as per law.

In the result, appeal filed by the Assessee is allowed for statistical purposes.

So far since is concerned it is having same facts and circumstances as above said connected, we have set aside the matter to the file of the Ld. CIT(A). Therefore, this matter is also set aside to the file of the Ld. ITA No. 136 & 97/RJT/2020 4 . A.Y. 2012-13 CIT(A) to pass detailed and reasoned order after considering the submissions and documents to be filed by the assessee.

In the result, both the appeals filed by the Assessee are allowed for statistical purposes.