SARVA SIDDHI RAJA GANAPATHY TRUST ,MUMBAI vs. ACIT (CPC), BANGALORE ( ORIGINAL JURISDICTION WITH ITO (E) - 2 (2), MUMBAI

“1. On the facts, and in the circumstances of the case, and in law, the learned Commissioner of Income-tax (Appeal) erred in not giving sufficient opportunity of being heard.

On the facts, and in circumstances of the case and in law, the learned commissioner of income-tax (Appeal) erred in upholding action of the Assessing Officer in rejecting the claim of the appellant for exemption of income of Trust under section 11 of the income tax Act, 1961 without appreciating that the application for registration was pending with the office of learned DIT(E).

On the facts, and in circumstances of the case, and in law, learned Commissioner of Income-tax (Appeal) erred in holding that since there was no effective Registration available to the Appellant under section 12A, the Appellant did not qualify to be eligible for exemption under section 11; and not only that, no deduction could be allowed for application of money for charitable objects.” At the outset, the learned Counsel for the assessee stated 3. that the CPC Bangalore sending intimation under section 143(1) of the Act and making prima facie adjustment and actually these are not subject matter of prima facie adjustment being where Sd/- Sd/- (ए रयपऔय यहभान/ S. RIFAUR RAHMAN) (भहावीय स िंह /MAHAVIR SINGH) (रेखा दस्म / ACCOUNTANT MEMBER) (उऩाध्मक्ष / VICE PRESIDENT) भुिंफई, ददनािंक/ Mumbai, Dated:17.09.2021 ुदीऩ यकाय ,व .ननजी चिव/ Sudip Sarkar, Sr.PS