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Income Tax Appellate Tribunal, “C” BENCH : BANGALORE
Before: SHRI ARUN KUMAR GARODIA, AM & SHRI PAVAN KUMAR GADALE, JM
BEFORE SHRI ARUN KUMAR GARODIA, AM AND SHRI PAVAN KUMAR GADALE, JM Assessment Year : NA M/s Devraj Urs Educational Trust for CIT Backward Classes, (Exemption), No.1, Tamaka, vs. Bangalore Kolar – 563103 PAN: AAATS5344P APPELLANT RESPONDENT Assessee by : Shri S. Ramasubramanian, Advocate Revenue by : Smt. R. Premi, JCIT DR Date of Hearing : 14.11.2019 Date of Pronouncement : 13.12.2019 O R D E R
PER SHRI A.K. GARODIA, AM:
This appeal is filed by the assessee and it is directed against the order of learned CIT (Exemption), Bangalore dated 23.04.2019 passed u/s 12 AA.
The grievance of the assessee on merit is regarding refusal to grant registration to the assessee u/s 12A but this is also a grievance that the impugned order is passed by CIT (Exemption) without providing proper opportunity of being heard to the assessee. 3. In course of hearing, it is submitted by the learned AR of the assessee that as noted on Page 1 of the impugned order, application for registration u/s 12A was made by the assessee on 23.10.2018 and first notice was issued by Learned CIT (Exemption) on 29.03.2019 i.e. after more than 5 months and the impugned order is dated 23.04.2019. He submitted that under these facts, it is apparent that adequate opportunity of being heard was not provided by Learned CIT (Exemption) to the assessee and therefore, the matter should be restored back to CIT (Exemption) for fresh decision after