MS SUSTAINABLE ALTERNATIVES FOR RURAL ACCORD TRUST,SHIMOGA vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), BENGALURU

The assessee has filed this appeal challenging the order dated 25.09.2017 passed by learned CIT(E), Bangalore, rejecting the application filed by the assessee seeking recognition under section 80G of the Act.

We have heard the parties and perused the record. We notice that the assessee is a trust who made an application before the learned CIT(E), seeking recognition

The learned Counsel submitted before us that the CIT has issued a letter dated 11.09.2017 to the assessee and the same was received by the assessee only on 29.09.2017. However, the learned CIT has passed the impugned order on 25.09.2017 and hence there was no opportunity for the assessee to furnish the details called for by him. Accordingly, the learned AR contended that the learned CIT was not justified in rejecting the application filed by the assessee as the assessee did not get adequate opportunity to furnish the details called for by him .

Though the learned DR strongly supported the order passed by the CIT(E), yet we notice that the impugned order has been passed without affording adequate opportunity of being heard to the assessee. Though the CIT(E) has issued letter dated 11.09.2017 calling for various details, according to the assessee, the same was received only on 29.09.2017. In the meantime, the learned CIT has passed the impugned order on 25.09.2017 thus denying opportunity to the assessee. Under these set of facts, in the interest of nature justice, we are of the view that the assessee should be provided adequate opportunity to furnish various details that were / may be called for by learned CIT. Accordingly, we set aside the order passed by the CIT and restore

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