SHRIMATHI RANGAMMA EDUCATIONAL TRUST,BANGALORE vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), BANGALORE

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ITA 943/BANG/2019Status: DisposedITAT Bangalore06 September 2019AY 2018-193 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that in the interest of natural justice, the CIT (Exemptions) should issue fresh notices to the assessee's representative's address. The CIT was directed to adjudicate the applications afresh after providing a proper opportunity of being heard.

What were the facts?

The assessee, a charitable trust running a school in an underdeveloped village, applied for registration under Section 12A and approval under Section 80G. The CIT (Exemptions) rejected the applications ex-parte due to non-receipt of hearing notices at the school's rural address.

What were the issues?

Whether the CIT erred in rejecting the applications for registration and approval without affording a proper opportunity of hearing to the assessee due to non-delivery of notices.

Which sections of the Income-tax Act were involved?

Section 80G(5)(vi),Section 12AA(1)(b)(ii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BANGALORE BENCHES : “C”, BANGALORE

Before: SHRI B.R.BASKARAN & SMT BEENA PILLAI

For Appellant: Shri Suraj S Singri, CA

PER SMT BEENA PILLAI, JUDICIAL MEMBER Present appeal has been filed by assessee against order dated 18/09/18 under section 80G(5)(vi)12AA(1)(b)(ii) of the Act, passed by Ld. CIT (E), Bangalore. 2. Ld.AR submitted that assessee is a public charitable trust and has set up a school in Theranya village of Hassan District of Karnataka, which is an underdeveloped village. He submitted that school is functional from June 2017, providing educational facility to children from and around 20 surrounding villages. Ld.AR ITA Nos.943 & 944(B)/2019 2 submitted that assessee has provided its full address in the application Form-10G and the notice has been issued to school address which postal authorities have failed to deliver being rural area.

3.

Ld.AR submitted that before Ld.CIT(E), none appeared due to failure to receive notice of hearing. Pursuant to which Ld.CIT(E) rejected applications for registration u/s12A and application for approval u/s 80G(5)(vi) both dated 25-03-2018. He submitted that Ld.AR has his office at: C/o.Suraj Singri Chartered Accountant 1st Floor, Above Belaku Eye Care, Vasavi Mahal Road, Krishnarajapura, Bengaluru. and that notice of hearing may be sent at above referred address, so that assessee could be represented fairly before authorities. It is observed that Ld.CIT(E) issued notice of hearing at school address where postal authorities could not deliver it.

4.

In the interest of natural justice, we direct Ld.CIT(E) to issue notice at above stated address of representative, and to give proper opportunity of being heard as per law. We accordingly set aside both appeals to Ld.CIT(E) for adjudicating them afresh as per law. In the result, appeals filed by assessee stands allowed for statistical purposes. Order pronounced in the open Court on 06-09-2019 Sd/- Sd/- (B.R.BASKARAN) (BEENA PILLAI) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 06-09-2019 *am & 944(B)/2019 3 Copy of the Order forwarded to: 1.Appellant; 2.Respondent; 3.CIT; 4.CIT(A); 5. DR 6. ITO (TDS) 7.Guard File By Order

Asst. Registrar

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