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Income Tax Appellate Tribunal, BANGALORE BENCHES “ B ” BENCH: BANGALORE
Before: SHRI B.R. BASKARAN & SHRI PAVAN KUMAR GADALE
O R D E R PER BENCH : These are the appeals filed by the assessee against the separate orders of Commissioner of Income Tax (Exemptions), Bangalore dt.20.11.2019 Rejecting the Registration under Section 12AA((1)(b)(ii) of the Income Tax Act, 1961 (in short 'the Act') and Rejection of Recognition under Section 80G(5)(vi) of the Act.
2 & 83/Bang/2020 2. The assessee has made an application for Registration under Section 12AA of the act in Form No 10A on 27.05.2019. The Office of CIT (Exemptions) has sent a letter dt.25.10.2019 to assessee to submit certain details till 8.11.2019. But letter sent to the assessee was returned by the postal authorities with the remark ‘no such firm in this address hence returned to sender’. In the absence of details, the CIT (Exemptions) could not verify the genuineness of the objects and activities of the trust and rejected the application for Registration under Section 12AA of the Act for non-compliance. Further the application for Recognition under Section 80G of the act filed in Form no10G on 2.5.2019 was also rejected by the CIT(E) for non compliance . Aggrieved by the rejection orders of CIT(E) , the assessee has filed appeal before the Tribunal.
At the time of hearing, the Ld AR of the assessee submitted that the assessee has not received the notice issued by the CIT(E) and therefore could not furnish the details, and prayed for an opportunity to substantiate the case with evidences and details before the CIT (Exemptions) for Registration under Section 12A and Recognition under Section 80G of the Act. Contra, the learned Departmental Representative submitted that the Notice was sent to the address provided by the assessee in the application and cannot be returned and if any change in the address, the assessee should have intimated to the authorities.