DREAMPATH FOUNDATION ,BANGALORE vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS) , BANGALORE

None appeared on behalf of the assessee even though the assesee has been informed about today’s date of hearing on the last occasion. Hence, we proceed to dispose of the appeal ex-parte without the presence of the assessee.

We have heard the ld DR and perused the record. The assessee is a trust and it filed an application seeking recognition u/s 80G of the Act before ld CIT(E). However, the ld CIT(E) rejected the application of the assessee by observing that the trust is still in infant stage and further the applicant has not furnished sufficient detail or proof on the activities of the trust. However from the grounds of appeal furnished by the assessee, we noticed that the assessee has claimed to have filed a Note on the activities of the trust along with the photographs of events conducted and sample copies of the booklets published by the trust. We noticed that the ld CIT(E) has not discussed anything about details furnished by the assessee and on the contrary, the ld CIT(E) has observed that the assessee has not furnished sufficient details, i.e., the Ld CIT(E) has not spelt as to how the details furnished by the assessee are not sufficient to prove the activities carried on by the assessee trust.

Under the set of facts we are of the view that the ld CIT(E) has not passed a speaking order while rejecting the application of the assessee. Accordingly we are of the view that the application of the assessee needs to be examined afresh by duly considering the details of the activities furnished by the assessee. Accordingly we set aside the order passed by the ld CIT(E) with the direction to examine the application of the assessee afresh in accordance sec.

In the result, the appeal filed by the assessee is treated as allowed for statistical purpose.