M/S. ADAGE CARE FOUNDATION ,GOA vs. CIT, EXEMPTIONS, , BANGALORE
Income Tax Appellate Tribunal, “A” BENCH : BANGALORE
Before: SHRI. LAXMI PRASAD SAHU & SHRI. SOUNDARARAJAN KAssessment Year : NA
Per Laxmi Prasad Sahu, Accountant Member :
This appeal filed by the assessee is against the Order passed by the CIT(E) vide
DIN and Order
No.ITBA/EXM/F/EXM45/2024-
25/1070597884(1) dated 25.11.2024, for rejection of application filed for approval under section 80G of the Act, on the following grounds of appeal:
Page 2 of 3
Assessee filed Form 10AB dated 23.05.2024 for approval under section 80G(5) of the Act. Assessee is registered under section 12AB of the Act and it was issued notices by the CIT(E) dated 30.09.2024 and 17.10.2024 requiring the assessee to appear before the CIT(E). However, the assessee did not appear and neither filed any documents. The CIT(E) noted that as per section, assessee was mandated to submit necessary documents to prove the genuineness of the trust activities and fulfilment of all the conditions laid down in clause I to V of section 80G(5) of the Act. Therefore, the application in From 10AB dated 23.05.2024 was rejected and approval was cancelled.
The learned Counsel for the assessee submitted that CIT(E) has not granted sufficient time and passed Order without providing sufficient opportunity and requested that if a chance is given to the assessee, assessee will Page 3 of 3
comply with the notices issued by the CIT(E) in support of its application filed for approval under section 80G(5) of the Act.
On the other hand, learned DR supported the Order of the CIT(E).
Considering the rival submissions, we noted that the application has been rejected by the CIT(E) for want of proper representation from the assessee's side and opportunities were provided to the assessee but assessee was unable to submit any documents. Considering the facts of the case and in the interest of justice, we are remitting the issue back to CIT(E) for fresh consideration with direction that assessee shall be afforded reasonable opportunity of being heard and assessee is directed to comply with the requirements of the Revenue.
In the result, appeal filed by the assessee is allowed for statistical purposes.
Pronounced in the court on the date mentioned on the caption page. (SOUNDARARAJAN K)
Accountant Member
Bangalore,
Dated : 26.02.2025. /NS/* / DS
Copy to:
1. Appellant 2. Respondent 3. Pr.CIT 4.CIT(A)
5. DR, ITAT, Bangalore.
By order