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Facts
The assessee, a charitable trust, filed its return for A.Y. 2018-19 declaring nil income after claiming Section 11 exemption. During scrutiny, the A.O. treated voluntary contributions of Rs. 1,06,98,759/- as anonymous donations under Section 115BBC due to the assessee's non-compliance with notices for donor details, completing an ex-parte assessment. The Ld. CIT(A) subsequently dismissed the assessee's appeal for non-prosecution without considering the evidences filed.
Held
The Tribunal condoned the 265-day delay in filing the appeal, finding the assessee's reasons for delayed filing to be bona fide. It noted that the CIT(A) admitted that some evidence was submitted by the assessee but dismissed the appeal for non-prosecution without considering the merits. Given the ex-parte assessment and lack of opportunity for the assessee to explain its case, the Tribunal set aside the CIT(A)'s order and remanded the issue back to the A.O. for reconsideration, directing the assessee to furnish relevant evidences during the hearing.
Key Issues
Condonation of delay in filing the appeal; Whether the Ld. CIT(A) was justified in dismissing the appeal for non-prosecution without considering the evidence; Proper treatment of voluntary contributions as anonymous donations under Section 115BBC due to alleged non-compliance.
Sections Cited
11, 80G, 143(2), 142(1), 115BBC, 144, 143(3)
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Income Tax Appellate Tribunal, Hyderabad “B” Bench, Hyderabad
आदेशकी प्रनतनलनप अग्रेनर्त/ Copy of the order forwarded to:-
1. 1. निर्धाररती/The Assessee : M/s. Sri Gowri Sankara Sagara (Uppara) Anna Sathra Sangham, Patalaganga Road, Srisailam, Kurnool, Rep. by its Secretary Shri S. Venkataramana Sagar. 2. रधजस्व/ The Revenue : The Income Tax Officer, Exemptions Ward, Hyderabad.