SMART CITES INDIA FOUNDATION,BANGALORE vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), BANGALORE

Ld.AR submitted that assessee filed application seeking registration under section 12 AA on 10/05/2019. He submitted that registration under section 12AA was granted to assessee on Page 2 of 4 ITA 77/Bang/2020 A. Y : 2019 – 20 25/11/2019. In the mean while assessee also filed application for registration under section 80 G on 10/05/2019.

Ld.AR submitted that Ld.CIT(E) rejected application for registration u/s 80G(5)(vi) on 25.11.2019 stating that; “ 2. The trust reply submitted have been examined. The trust though established on 02/02/2015, has not carried out noticeable activities to grant exemption under section 80G of the I.T.Act.”

It has been submitted that the date on which registration under section 12AA was granted, on the same date application for recognition under section 80G has been denied. He submitted that Ld.CIT(E) rejected the application without verifying details filed by assessee. Ld.AR submitted that there is nothing brought on record by Ld.CIT(E) to establish violation of section 80 G of the act, and that Ld.CIT (E) himself granted assessee registration under section 12 AA of the Act. It was thus submitted by him that there is no basis for rejecting the application for recognition under section 80G.

At this juncture, Ld.CIT DR submitted that issue may be sent back to Ld.CIT(E) for reconsideration of the application.

We have perused arguments advanced by both sides. In the facts of present case, assessee was holding valid registration under section 12 AA of the Act, as on date of impugned order, which conversely means that Ld.CIT (E) was satisfied with objects of assessee in not disputing the registration under section 12 AA. 6.1. We also notice that, Ld.CIT(E) has not examined the application of assessee in terms of section 80 G (5) of the Act. Co- Page 3 of 4 ITA 77/Bang/2020 A. Y : 2019 – 20 ordinate Bench of this Tribunal in case of Indic Science Research Trust Vs. CIT(E), in for Asst. Year 2018- 19 by order dated 20/7/2018 had remanded identical issue to Ld. CIT for fresh consideration. Respectfully following the view taken by coordinate benches of this Tribunal in above mentioned decisions we remand the question of grant of approval under section 80 G (5) (vi) of the Act to Ld.CIT (E) for fresh consideration the light of decisions referred to herein above. 6.2. We accordingly, set aside the appeal to Ld.CIT(E) for adjudicating it afresh in accordance with law. Needless to say that, proper opportunity of being heard must be granted to assessee as per law. In the result, appeals filed by assessee stands allowed for statistical purposes. Order pronounced in the open Court on 1st June 2020. Sd/- Sd/- (A.K GARODIA) (BEENA PILLAI) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 01/06/2020 /Vms/ Copy to: 1. Assessee 2. Respondent 3. CIT 4. CIT(A) 5. DR, ITAT, Bangalore 6. Guard file By order