BUNT INTERNATIONAL GOLFERS ASSOCIATION,MANGALURU vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), BENGALURU

Brief facts as coming out from the case records are that the assessee is a registered society constituted on 24.11.2001, made for the welfare of persons who are interested in the playing golf. It has applied for registration u/s 12AB & 80G(5) of the Act vide application dated 30.6.2024. The ld. CIT(Exemption) called for a report from the juri ictional Assessing officer and has dismissed the applications of the assessee.

Aggrieved with the order of ld. CIT(Exemption), assessee has come up in appeal before us. Ld. Counsel for the assessee contended that both the orders passed by the ld. CIT(Exemption) are not tenable as the same are passed without following the principles of natural justice. Counsel for the assessee further submitted that the ld. CIT(Exemption) has not at all considered the facts of the case, submissions made by the assessee as well as documentary evidences filed by the assessee. Hence, the ld. CIT (Exemption) has violated the principles of natural justice.

Ld. D.R. while relying on the orders of ld. CIT(Exemption) candidly accepted that matter requires fresh consideration at the end of ld. CIT (Exemption).

We have heard the rival submissions and perused the materials available on record. Perusal of the order of ld. CIT (Exemption) shows that the orders have been passed without dealing with the facts of the case in proper perspective and also without considering the documentary evidences filed by the assessee in support of his application. Therefore, we are of the firm opinion that both these matters would require fresh consideration at the end of ld. CIT (Exemption). We order accordingly. Both the matters are restored to the file of ld. CIT (Exemption) for examining afresh. Needless to say that the Ld. CIT(E) would grant sufficient opportunities to the assessee before passing the order.

The Applicant 2. The Respondent 3. The CIT 4. The DR, ITAT, Bangalore. 5 Guard file