M/S. SECOND INNINGS,BANGALORE vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), BENGALURU

The assessee has filed this appeal challenging the order dated 20.9.2019 passed by Ld. CIT(Exemptions), Bangalore rejecting the application filed by the assessee seeking recognition u/s 80G of the Income-tax Act,1961 ['the Act' for short].

None appeared on behalf of the assessee. We also noticed that notice was sent to assessee by registered post on the earlier occasion and the same was duly acknowledged. Subsequently, on one occasion, an adjournment letter was received from M/s. Dagliya & Company, seeking adjournment with undertaking that they will

We heard Ld. D.R. and perused the record. We notice that the details called for from the assessee by Ld CIT(E) during the course of processing of application filed by the assessee seeking recognition u/s 80G of the Act were duly filed before him by the assessee. However, the Ld. CIT(E) has rejected the application without giving further opportunity to the assessee, by observing that the assessee has not carried out sufficient activities. In our view, the order so passed by Ld. CIT(E) is cryptic in nature and lacks proper reasoning. We notice that the Ld CIT(E) has not pointed out failure of the assessee to comply with the conditions prescribed for granting the recognition. Accordingly, we are of the view that the application filed by the assessee seeking recognition u/s 80G of the Act requires fresh examination at his end. Accordingly, we set aside the order passed by Ld. CIT(E) and restore the issue to his file for examining the application of the assessee afresh after affording adequate opportunity of being heard to the assessee.

In the result, the appeal filed by the assessee is treated as allowed for statistical purposes. Order pronounced in the open court on 12th Aug, 2021 Sd/- Sd/- (Beena Pillai) (B.R. Baskaran) Judicial Member Accountant Member Bangalore, Dated 12th Aug, 2021. VG/SPS